&sens 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.
&sens architectes
Largest movements
- Receivables within one year +€163,979
up €163,979 (+104%), from €157,850 to €321,830
of which Trade receivables: +€143,379
- Cash +€119,725
up €119,725 (+81.2%), from €147,475 to €267,200
mainly Trade debts (+€175,974) and Net result for the year (+€82,636)
- Trade debts +€175,974
up €175,974 (+3,093%), from €5,690 to €181,663
- Tax, wage and social debts +€51,854
up €51,854 (+89.0%), from €58,247 to €110,101
of which Taxes: +€53,782
- Other debts +€41,111
up €41,111 (+144%), from €28,577 to €69,687
- Profit (loss) carried forward +€21,436
up €21,436 (+27.6%), from €77,594 to €99,030
- Accrued charges and deferred income +€17,321
up €17,321 (+1,291%), from €1,342 to €18,663
- Depreciation -€10,059
down €10,059 (-48.9%), from €20,572 to €10,513
- Gross operating margin -€2,439
down €2,439 (-1.3%), from €194,644 to €192,205
- Other operating charges -€2,228
down €2,228 (-33.1%), from €6,742 to €4,513
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 | €349,078 | €639,281 | +€290,203 | +83.1% |
| Fixed assets | 21/28 | €22,003 | €22,225 | +€222 | +1.0% |
| Tangible fixed assets | 22/27 | €22,003 | €22,225 | +€222 | +1.0% |
| Plant, machinery and equipment | 23 | €1,614 | €1,033 | -€582 | -36.0% |
| Furniture and vehicles | 24 | €17,113 | €16,682 | -€430 | -2.5% |
| Other tangible fixed assets | 26 | €3,275 | €4,509 | +€1,234 | +37.7% |
| Current assets | 29/58 | €327,076 | €617,056 | +€289,981 | +88.7% |
| Amounts receivable within one year | 40/41 | €157,850 | €321,830 | +€163,979 | +104% |
| Trade receivables | 40 | €156,050 | €299,430 | +€143,379 | +91.9% |
| Other amounts receivable | 41 | €1,800 | €22,400 | +€20,600 | +1,144% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €147,475 | €267,200 | +€119,725 | +81.2% |
| Deferred charges and accrued income | 490/1 | €21,501 | €27,777 | +€6,276 | +29.2% |
| Total equity and liabilities | 10/49 | €349,078 | €639,281 | +€290,203 | +83.1% |
| Equity | 10/15 | €237,473 | €247,622 | +€10,148 | +4.3% |
| Contributions | 10/11 | €1,998 | €1,998 | = | 0.0% |
| Reserves | 13 | €156,000 | €145,000 | -€11,000 | -7.1% |
| Distributable reserves | 133 | €156,000 | €145,000 | -€11,000 | -7.1% |
| Profit (loss) carried forward | 14 | €77,594 | €99,030 | +€21,436 | +27.6% |
| Investment grants | 15 | €1,881 | €1,593 | -€288 | -15.3% |
| Amounts payable | 17/49 | €111,605 | €391,659 | +€280,054 | +251% |
| Amounts payable after more than one year | 17 | €11,038 | €5,368 | -€5,670 | -51.4% |
| Financial debts | 170/4 | €11,038 | €5,368 | -€5,670 | -51.4% |
| Amounts payable within one year | 42/48 | €99,225 | €367,628 | +€268,403 | +270% |
| Current portion of amounts payable after more than one year | 42 | €6,712 | €6,176 | -€536 | -8.0% |
| Trade debts | 44 | €5,690 | €181,663 | +€175,974 | +3,093% |
| Suppliers | 440/4 | €5,690 | €181,663 | +€175,974 | +3,093% |
| Taxes, remuneration and social security | 45 | €58,247 | €110,101 | +€51,854 | +89.0% |
| Taxes | 450/3 | €47,955 | €101,737 | +€53,782 | +112% |
| Remuneration and social security | 454/9 | €10,292 | €8,364 | -€1,927 | -18.7% |
| Other amounts payable | 47/48 | €28,577 | €69,687 | +€41,111 | +144% |
| Accrued charges and deferred income | 492/3 | €1,342 | €18,663 | +€17,321 | +1,291% |
| Remuneration, social security and pensions | 62 | €54,240 | €54,545 | +€305 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,572 | €10,513 | -€10,059 | -48.9% |
| Other operating charges | 640/8 | €6,742 | €4,513 | -€2,228 | -33.1% |
| Gross operating margin | 9900 | €194,644 | €192,205 | -€2,439 | -1.3% |
| Operating profit (loss) | 9901 | €113,091 | €122,633 | +€9,543 | +8.4% |
| Financial income | 75/76B | €299 | €664 | +€365 | +122% |
| Recurring financial income | 75 | €299 | €664 | +€365 | +122% |
| Financial charges | 65/66B | €5,468 | €7,265 | +€1,797 | +32.9% |
| Recurring financial charges | 65 | €5,468 | €7,265 | +€1,797 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €107,922 | €116,032 | +€8,111 | +7.5% |
| Income taxes | 67/77 | €31,800 | €33,396 | +€1,596 | +5.0% |
| Profit (loss) for the period | 9904 | €76,122 | €82,636 | +€6,514 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,122 | €82,636 | +€6,514 | +8.6% |
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 26 October 2026 via checked.be.