Sergison Bates Architects: 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.
Sergison Bates Architects
Largest movements
- Cash -€44,644
down €44,644 (-49.4%), from €90,322 to €45,678
mainly Net result for the year (-€104,817) and Tax, wage and social debts (-€64,067)
- Receivables within one year -€29,610
down €29,610 (-50.4%), from €58,792 to €29,182
of which Other amounts receivable: -€22,758
- Deferred charges and accrued income +€2,029
up €2,029 (+546%), from €372 to €2,401
- Profit (loss) carried forward -€104,817
down €104,817, from €51,460 to -€53,357
- Trade debts +€69,655
up €69,655 (+3,161%), from €2,204 to €71,858
of which Suppliers: +€70,228
- Tax, wage and social debts -€64,067
down €64,067 (-88.7%), from €72,259 to €8,192
- Other debts +€26,743
up €26,743 (+539%), from €4,964 to €31,706
- Gross operating margin -€91,257
down €91,257 (-712%), from -€12,808 to -€104,065
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 | €149,486 | €77,260 | -€72,226 | -48.3% |
| Current assets | 29/58 | €149,486 | €77,260 | -€72,226 | -48.3% |
| Amounts receivable within one year | 40/41 | €58,792 | €29,182 | -€29,610 | -50.4% |
| Trade receivables | 40 | €9,390 | €2,538 | -€6,852 | -73.0% |
| Other amounts receivable | 41 | €49,402 | €26,644 | -€22,758 | -46.1% |
| Cash at bank and in hand | 54/58 | €90,322 | €45,678 | -€44,644 | -49.4% |
| Deferred charges and accrued income | 490/1 | €372 | €2,401 | +€2,029 | +546% |
| Total equity and liabilities | 10/49 | €149,486 | €77,260 | -€72,226 | -48.3% |
| Equity | 10/15 | €70,060 | -€34,757 | -€104,817 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,460 | -€53,357 | -€104,817 | |
| Amounts payable | 17/49 | €79,426 | €112,017 | +€32,591 | +41.0% |
| Amounts payable within one year | 42/48 | €79,426 | €111,756 | +€32,330 | +40.7% |
| Trade debts | 44 | €2,204 | €71,858 | +€69,655 | +3,161% |
| Suppliers | 440/4 | €1,631 | €71,858 | +€70,228 | +4,307% |
| Bills of exchange payable | 441 | €573 | - | -€573 | |
| Taxes, remuneration and social security | 45 | €72,259 | €8,192 | -€64,067 | -88.7% |
| Taxes | 450/3 | €72,259 | €8,192 | -€64,067 | -88.7% |
| Other amounts payable | 47/48 | €4,964 | €31,706 | +€26,743 | +539% |
| Accrued charges and deferred income | 492/3 | - | €261 | +€261 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142 | - | -€142 | |
| Other operating charges | 640/8 | €387 | €415 | +€28 | +7.2% |
| Gross operating margin | 9900 | -€12,808 | -€104,065 | -€91,257 | -712% |
| Operating profit (loss) | 9901 | -€13,338 | -€104,480 | -€91,142 | -683% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €61 | €337 | +€276 | +453% |
| Recurring financial charges | 65 | €61 | €337 | +€276 | +453% |
| Profit (loss) for the period before taxes | 9903 | -€13,398 | -€104,817 | -€91,419 | -682% |
| Income taxes | 67/77 | €719 | - | -€719 | |
| Profit (loss) for the period | 9904 | -€14,117 | -€104,817 | -€90,700 | -642% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,117 | -€104,817 | -€90,700 | -642% |
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 30 October 2026 via checked.be.