SBR Architectes: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SBR Architectes
Largest movements
- Receivables within one year -€35,625
down €35,625 (-67.9%), from €52,445 to €16,820
of which Trade receivables: -€52,445
- Intangible fixed assets -€17,115
down €17,115 (-66.8%), from €25,602 to €8,487
- Tangible fixed assets -€11,603
down €11,603 (-35.8%), from €32,425 to €20,822
- Cash +€10,804
up €10,804 (+39.7%), from €27,195 to €37,999
mainly Receivables within one year (+€35,625) and Depreciation (+€28,718)
- Receivables after one year +€3,848
up €3,848 (+3.0%), from €128,276 to €132,124
- Trade debts -€39,501
down €39,501 (-96.6%), from €40,891 to €1,390
- Debts after one year -€31,276
down €31,276 (-53.2%), from €58,784 to €27,508
- Profit (loss) carried forward +€24,745
up €24,745 (+28.4%), from €87,234 to €111,979
- Current portion of long-term debt -€8,043
down €8,043 (-19.3%), from €41,708 to €33,666
- Tax, wage and social debts +€5,966
up €5,966 (+25.4%), from €23,493 to €29,459
- Taxes -€21,162
down €21,162 (-69.6%), from €30,416 to €9,255
- Gross operating margin -€19,973
down €19,973 (-24.3%), from €82,071 to €62,098
- Financial charges -€2,181
down €2,181 (-46.3%), from €4,705 to €2,525
- Financial income +€1,787
up €1,787 (+60.6%), from €2,950 to €4,737
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,093 | €216,402 | -€49,691 | -18.7% |
| Fixed assets | 21/28 | €58,178 | €29,459 | -€28,718 | -49.4% |
| Intangible fixed assets | 21 | €25,602 | €8,487 | -€17,115 | -66.8% |
| Tangible fixed assets | 22/27 | €32,425 | €20,822 | -€11,603 | -35.8% |
| Furniture and vehicles | 24 | €32,425 | €20,822 | -€11,603 | -35.8% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €207,916 | €186,943 | -€20,973 | -10.1% |
| Amounts receivable after more than one year | 29 | €128,276 | €132,124 | +€3,848 | +3.0% |
| Other amounts receivable | 291 | €128,276 | €132,124 | +€3,848 | +3.0% |
| Amounts receivable within one year | 40/41 | €52,445 | €16,820 | -€35,625 | -67.9% |
| Trade receivables | 40 | €52,445 | - | -€52,445 | |
| Other amounts receivable | 41 | - | €16,820 | +€16,820 | |
| Cash at bank and in hand | 54/58 | €27,195 | €37,999 | +€10,804 | +39.7% |
| Total equity and liabilities | 10/49 | €266,093 | €216,402 | -€49,691 | -18.7% |
| Equity | 10/15 | €99,634 | €124,379 | +€24,745 | +24.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,234 | €111,979 | +€24,745 | +28.4% |
| Amounts payable | 17/49 | €166,459 | €92,023 | -€74,436 | -44.7% |
| Amounts payable after more than one year | 17 | €58,784 | €27,508 | -€31,276 | -53.2% |
| Financial debts | 170/4 | €58,784 | €27,508 | -€31,276 | -53.2% |
| Amounts payable within one year | 42/48 | €106,093 | €64,515 | -€41,578 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €41,708 | €33,666 | -€8,043 | -19.3% |
| Trade debts | 44 | €40,891 | €1,390 | -€39,501 | -96.6% |
| Suppliers | 440/4 | €40,891 | €1,390 | -€39,501 | -96.6% |
| Taxes, remuneration and social security | 45 | €23,493 | €29,459 | +€5,966 | +25.4% |
| Taxes | 450/3 | €23,493 | €29,459 | +€5,966 | +25.4% |
| Accrued charges and deferred income | 492/3 | €1,582 | - | -€1,582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,718 | €28,718 | = | 0.0% |
| Other operating charges | 640/8 | €1,525 | €1,593 | +€68 | +4.5% |
| Gross operating margin | 9900 | €82,071 | €62,098 | -€19,973 | -24.3% |
| Operating profit (loss) | 9901 | €51,828 | €31,787 | -€20,041 | -38.7% |
| Financial income | 75/76B | €2,950 | €4,737 | +€1,787 | +60.6% |
| Recurring financial income | 75 | €2,950 | €4,737 | +€1,787 | +60.6% |
| Financial charges | 65/66B | €4,705 | €2,525 | -€2,181 | -46.3% |
| Recurring financial charges | 65 | €4,705 | €2,525 | -€2,181 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €50,073 | €34,000 | -€16,073 | -32.1% |
| Income taxes | 67/77 | €30,416 | €9,255 | -€21,162 | -69.6% |
| Profit (loss) for the period | 9904 | €19,656 | €24,745 | +€5,088 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,656 | €24,745 | +€5,088 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.