sculp(IT) architecten: 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.
sculp(IT) architecten
Largest movements
- Cash +€46,872
up €46,872 (+75.7%), from €61,942 to €108,814
mainly Trade debts (+€53,867) and Net result for the year (+€11,037)
- Receivables within one year +€25,755
up €25,755 (+13.6%), from €188,989 to €214,744
of which Trade receivables: +€26,616
- Reserves +€123,225
new in 2025: €123,225
- Profit (loss) carried forward -€112,330
down €112,330 (-100%), from €112,330 to €0
- Trade debts +€53,867
up €53,867 (+55.7%), from €96,796 to €150,663
- Tax, wage and social debts +€10,899
up €10,899 (+31.7%), from €34,415 to €45,314
- Other debts -€9,237
down €9,237 (-100%), from €9,237 to €0
- Gross operating margin -€112,588
down €112,588 (-77.4%), from €145,448 to €32,860
- Taxes -€26,873
down €26,873 (-86.0%), from €31,265 to €4,392
- Other operating charges +€5,422
up €5,422 (+402%), from €1,349 to €6,771
- Depreciation +€2,566
up €2,566 (+416%), from €617 to €3,183
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 | €270,283 | €336,707 | +€66,424 | +24.6% |
| Fixed assets | 21/28 | €16,332 | €13,149 | -€3,183 | -19.5% |
| Tangible fixed assets | 22/27 | €16,332 | €13,149 | -€3,183 | -19.5% |
| Plant, machinery and equipment | 23 | €16,332 | €13,149 | -€3,183 | -19.5% |
| Current assets | 29/58 | €253,951 | €323,559 | +€69,608 | +27.4% |
| Amounts receivable within one year | 40/41 | €188,989 | €214,744 | +€25,755 | +13.6% |
| Trade receivables | 40 | €167,394 | €194,010 | +€26,616 | +15.9% |
| Other amounts receivable | 41 | €21,595 | €20,734 | -€860 | -4.0% |
| Cash at bank and in hand | 54/58 | €61,942 | €108,814 | +€46,872 | +75.7% |
| Deferred charges and accrued income | 490/1 | €3,020 | €0 | -€3,020 | -100% |
| Total equity and liabilities | 10/49 | €270,283 | €336,707 | +€66,424 | +24.6% |
| Equity | 10/15 | €122,330 | €133,225 | +€10,895 | +8.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €123,225 | +€123,225 | |
| Distributable reserves | 133 | - | €123,225 | +€123,225 | |
| Profit (loss) carried forward | 14 | €112,330 | €0 | -€112,330 | -100% |
| Amounts payable | 17/49 | €147,953 | €203,482 | +€55,529 | +37.5% |
| Amounts payable within one year | 42/48 | €140,448 | €195,977 | +€55,529 | +39.5% |
| Trade debts | 44 | €96,796 | €150,663 | +€53,867 | +55.7% |
| Suppliers | 440/4 | €96,796 | €150,663 | +€53,867 | +55.7% |
| Taxes, remuneration and social security | 45 | €34,415 | €45,314 | +€10,899 | +31.7% |
| Taxes | 450/3 | €34,415 | €45,314 | +€10,899 | +31.7% |
| Other amounts payable | 47/48 | €9,237 | €0 | -€9,237 | -100% |
| Accrued charges and deferred income | 492/3 | €7,505 | €7,505 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €617 | €3,183 | +€2,566 | +416% |
| Other operating charges | 640/8 | €1,349 | €6,771 | +€5,422 | +402% |
| Non-recurring operating charges | 66A | - | €7,567 | +€7,567 | |
| Gross operating margin | 9900 | €145,448 | €32,860 | -€112,588 | -77.4% |
| Operating profit (loss) | 9901 | €143,482 | €15,340 | -€128,142 | -89.3% |
| Financial income | 75/76B | €140 | €535 | +€395 | +282% |
| Recurring financial income | 75 | €140 | €535 | +€395 | +282% |
| Financial charges | 65/66B | €27 | €446 | +€419 | +1,549% |
| Recurring financial charges | 65 | €27 | €446 | +€419 | +1,549% |
| Profit (loss) for the period before taxes | 9903 | €143,595 | €15,429 | -€128,166 | -89.3% |
| Income taxes | 67/77 | €31,265 | €4,392 | -€26,873 | -86.0% |
| Profit (loss) for the period | 9904 | €112,330 | €11,037 | -€101,293 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €112,330 | €11,037 | -€101,293 | -90.2% |
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 16 October 2026 via checked.be.