SMPL.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.
SMPL.architecten
Largest movements
- Receivables within one year -€106,042
down €106,042 (-56.1%), from €189,173 to €83,131
of which Trade receivables: -€139,179
- Profit (loss) carried forward -€108,848
down €108,848 (-1,364%), from -€7,982 to -€116,830
- Other debts +€63,643
up €63,643 (+46.8%), from €135,997 to €199,640
- Accrued charges and deferred income -€40,343
no longer reported in 2025 (was €40,343)
- Trade debts -€19,593
down €19,593 (-51.9%), from €37,765 to €18,171
- Write-downs +€126,192
new in 2025: €126,192
- Gross operating margin +€91,492
up €91,492, from -€63,608 to €27,884
- Other operating charges +€6,914
new in 2025: €6,914
- Taxes +€3,569
new in 2025: €3,569
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 | €227,927 | €121,442 | -€106,486 | -46.7% |
| Fixed assets | 21/28 | €20,240 | €20,240 | = | 0.0% |
| Tangible fixed assets | 22/27 | €20,240 | €20,240 | = | 0.0% |
| Land and buildings | 22 | €18,843 | €18,843 | = | 0.0% |
| Furniture and vehicles | 24 | €1,397 | €1,397 | = | 0.0% |
| Current assets | 29/58 | €207,687 | €101,202 | -€106,486 | -51.3% |
| Amounts receivable within one year | 40/41 | €189,173 | €83,131 | -€106,042 | -56.1% |
| Trade receivables | 40 | €174,645 | €35,466 | -€139,179 | -79.7% |
| Other amounts receivable | 41 | €14,528 | €47,665 | +€33,137 | +228% |
| Cash at bank and in hand | 54/58 | €18,514 | €18,070 | -€444 | -2.4% |
| Total equity and liabilities | 10/49 | €227,927 | €121,442 | -€106,486 | -46.7% |
| Equity | 10/15 | €12,478 | -€96,370 | -€108,848 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,982 | -€116,830 | -€108,848 | -1,364% |
| Amounts payable | 17/49 | €215,449 | €217,811 | +€2,362 | +1.1% |
| Amounts payable within one year | 42/48 | €175,106 | €217,811 | +€42,705 | +24.4% |
| Trade debts | 44 | €37,765 | €18,171 | -€19,593 | -51.9% |
| Suppliers | 440/4 | €37,765 | €18,171 | -€19,593 | -51.9% |
| Taxes, remuneration and social security | 45 | €1,345 | - | -€1,345 | |
| Taxes | 450/3 | €1,345 | - | -€1,345 | |
| Other amounts payable | 47/48 | €135,997 | €199,640 | +€63,643 | +46.8% |
| Accrued charges and deferred income | 492/3 | €40,343 | - | -€40,343 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €126,192 | +€126,192 | |
| Other operating charges | 640/8 | - | €6,914 | +€6,914 | |
| Gross operating margin | 9900 | -€63,608 | €27,884 | +€91,492 | |
| Operating profit (loss) | 9901 | -€63,608 | -€105,221 | -€41,613 | -65.4% |
| Financial charges | 65/66B | €87 | €58 | -€30 | -34.1% |
| Recurring financial charges | 65 | €87 | €58 | -€30 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€63,695 | -€105,279 | -€41,583 | -65.3% |
| Income taxes | 67/77 | - | €3,569 | +€3,569 | |
| Profit (loss) for the period | 9904 | -€63,695 | -€108,848 | -€45,152 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,695 | -€108,848 | -€45,152 | -70.9% |
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 27 October 2026 via checked.be.