SDGArchitect: what changed
Two fiscal 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.
SDGArchitect
Largest movements
- Tangible fixed assets -€7,120
down €7,120 (-57.0%), from €12,495 to €5,375
- Cash +€6,781
up €6,781 (+73.2%), from €9,260 to €16,041
mainly Depreciation (+€7,120) and Net result for the year (+€3,904)
- Deferred charges and accrued income +€752
up €752 (+76.8%), from €979 to €1,731
- Receivables within one year +€575
up €575 (+12.2%), from €4,701 to €5,276
of which Trade receivables: +€294
- Current portion of long-term debt -€5,546
no longer reported in 2025 (was €5,546)
- Reserves +€3,439
up €3,439 (+20.4%), from €16,855 to €20,294
- Tax, wage and social debts +€2,324
up €2,324 (+106.9%), from €2,174 to €4,498
- Profit (loss) carried forward +€465
no longer reported in 2025 (was -€465)
- Gross operating margin +€5,705
up €5,705 (+72.9%), from €7,826 to €13,531
- Taxes +€1,525
up €1,525 (+674.8%), from €226 to €1,751
- Depreciation -€248
down €248 (-3.4%), from €7,368 to €7,120
- Other operating charges +€144
up €144 (+28.0%), from €515 to €659
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.
Cash bridge derived
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 | €27,720 | €28,708 | +€988 | +3.6% |
| Fixed assets | 21/28 | €12,780 | €5,660 | -€7,120 | -55.7% |
| Tangible fixed assets | 22/27 | €12,495 | €5,375 | -€7,120 | -57.0% |
| Furniture and vehicles | 24 | €12,495 | €5,375 | -€7,120 | -57.0% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €14,940 | €23,048 | +€8,108 | +54.3% |
| Amounts receivable within one year | 40/41 | €4,701 | €5,276 | +€575 | +12.2% |
| Trade receivables | 40 | €4,562 | €4,856 | +€294 | +6.4% |
| Other amounts receivable | 41 | €139 | €420 | +€281 | +202.2% |
| Cash at bank and in hand | 54/58 | €9,260 | €16,041 | +€6,781 | +73.2% |
| Deferred charges and accrued income | 490/1 | €979 | €1,731 | +€752 | +76.8% |
| Total equity and liabilities | 10/49 | €27,720 | €28,708 | +€988 | +3.6% |
| Equity | 10/15 | €19,390 | €23,294 | +€3,904 | +20.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,855 | €20,294 | +€3,439 | +20.4% |
| Distributable reserves | 133 | €16,855 | €20,294 | +€3,439 | +20.4% |
| Profit (loss) carried forward | 14 | -€465 | - | +€465 | |
| Amounts payable | 17/49 | €8,330 | €5,414 | -€2,916 | -35.0% |
| Amounts payable within one year | 42/48 | €8,161 | €5,245 | -€2,916 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €5,546 | - | -€5,546 | |
| Trade debts | 44 | €441 | €646 | +€205 | +46.5% |
| Suppliers | 440/4 | €441 | €646 | +€205 | +46.5% |
| Taxes, remuneration and social security | 45 | €2,174 | €4,498 | +€2,324 | +106.9% |
| Taxes | 450/3 | €2,174 | €4,498 | +€2,324 | +106.9% |
| Other amounts payable | 47/48 | - | €101 | +€101 | |
| Accrued charges and deferred income | 492/3 | €169 | €169 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,368 | €7,120 | -€248 | -3.4% |
| Other operating charges | 640/8 | €515 | €659 | +€144 | +28.0% |
| Gross operating margin | 9900 | €7,826 | €13,531 | +€5,705 | +72.9% |
| Operating profit (loss) | 9901 | -€57 | €5,752 | +€5,809 | |
| Financial charges | 65/66B | €182 | €97 | -€85 | -46.7% |
| Recurring financial charges | 65 | €182 | €97 | -€85 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | -€239 | €5,655 | +€5,894 | |
| Income taxes | 67/77 | €226 | €1,751 | +€1,525 | +674.8% |
| Profit (loss) for the period | 9904 | -€465 | €3,904 | +€4,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€465 | €3,904 | +€4,369 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.