SIDE_ARCHITECTEN: 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.
SIDE_ARCHITECTEN
Largest movements
- Receivables within one year -€19,331
down €19,331 (-35.6%), from €54,368 to €35,036
of which Trade receivables: -€21,480
- Tangible fixed assets -€2,382
down €2,382 (-11.8%), from €20,156 to €17,775
of which Furniture and vehicles: -€2,285
- Deferred charges and accrued income -€1,770
no longer reported in 2025 (was €1,770)
- Cash -€1,333
down €1,333 (-3.2%), from €42,090 to €40,757
mainly Other debts (-€17,633) and Tax, wage and social debts (-€13,658)
- Other debts -€17,633
no longer reported in 2025 (was €17,633)
- Tax, wage and social debts -€13,658
down €13,658 (-42.4%), from €32,205 to €18,547
- Reserves +€6,000
up €6,000 (+8.7%), from €68,880 to €74,880
- Gross operating margin -€16,593
down €16,593 (-47.6%), from €34,870 to €18,277
- Taxes -€7,161
down €7,161 (-70.8%), from €10,108 to €2,947
- Financial charges +€4,427
up €4,427 (+1978.3%), from €224 to €4,651
- Depreciation +€1,426
up €1,426 (+50.5%), from €2,825 to €4,250
- Other operating charges -€799
down €799 (-84.2%), from €949 to €150
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 | €129,172 | €103,568 | -€25,603 | -19.8% |
| Fixed assets | 21/28 | €20,944 | €17,775 | -€3,169 | -15.1% |
| Intangible fixed assets | 21 | €788 | - | -€788 | |
| Tangible fixed assets | 22/27 | €20,156 | €17,775 | -€2,382 | -11.8% |
| Land and buildings | 22 | €357 | €260 | -€97 | -27.2% |
| Furniture and vehicles | 24 | €19,800 | €17,515 | -€2,285 | -11.5% |
| Current assets | 29/58 | €108,227 | €85,794 | -€22,434 | -20.7% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,368 | €35,036 | -€19,331 | -35.6% |
| Trade receivables | 40 | €49,562 | €28,082 | -€21,480 | -43.3% |
| Other amounts receivable | 41 | €4,805 | €6,954 | +€2,149 | +44.7% |
| Cash at bank and in hand | 54/58 | €42,090 | €40,757 | -€1,333 | -3.2% |
| Deferred charges and accrued income | 490/1 | €1,770 | - | -€1,770 | |
| Total equity and liabilities | 10/49 | €129,172 | €103,568 | -€25,603 | -19.8% |
| Equity | 10/15 | €76,030 | €82,309 | +€6,279 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,880 | €74,880 | +€6,000 | +8.7% |
| Non-distributable reserves | 130/1 | €68,880 | €74,880 | +€6,000 | +8.7% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €67,020 | €73,020 | +€6,000 | +9.0% |
| Profit (loss) carried forward | 14 | €950 | €1,229 | +€279 | +29.4% |
| Amounts payable | 17/49 | €53,142 | €21,259 | -€31,882 | -60.0% |
| Amounts payable within one year | 42/48 | €50,442 | €18,559 | -€31,882 | -63.2% |
| Trade debts | 44 | €604 | €13 | -€591 | -97.9% |
| Suppliers | 440/4 | €604 | €13 | -€591 | -97.9% |
| Taxes, remuneration and social security | 45 | €32,205 | €18,547 | -€13,658 | -42.4% |
| Taxes | 450/3 | €32,205 | €18,547 | -€13,658 | -42.4% |
| Other amounts payable | 47/48 | €17,633 | - | -€17,633 | |
| Accrued charges and deferred income | 492/3 | €2,700 | €2,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,825 | €4,250 | +€1,426 | +50.5% |
| Other operating charges | 640/8 | €949 | €150 | -€799 | -84.2% |
| Gross operating margin | 9900 | €34,870 | €18,277 | -€16,593 | -47.6% |
| Operating profit (loss) | 9901 | €31,096 | €13,877 | -€17,220 | -55.4% |
| Financial charges | 65/66B | €224 | €4,651 | +€4,427 | +1978.3% |
| Recurring financial charges | 65 | €224 | €4,651 | +€4,427 | +1978.3% |
| Profit (loss) for the period before taxes | 9903 | €30,873 | €9,226 | -€21,647 | -70.1% |
| Income taxes | 67/77 | €10,108 | €2,947 | -€7,161 | -70.8% |
| Profit (loss) for the period | 9904 | €20,764 | €6,279 | -€14,485 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,764 | €6,279 | -€14,485 | -69.8% |
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 6 October 2026 via checked.be.