SO Architecture: 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.
SO Architecture
Largest movements
- Cash +€19,581
up €19,581 (+73.1%), from €26,805 to €46,386
mainly Net result for the year (+€17,774) and Other debts (+€14,512)
- Receivables within one year -€14,457
down €14,457 (-86.1%), from €16,785 to €2,328
of which Other amounts receivable: -€15,023
- Deferred charges and accrued income +€7,894
up €7,894 (+332.5%), from €2,374 to €10,268
- Tangible fixed assets -€6,027
down €6,027 (-28.8%), from €20,925 to €14,899
- Other debts +€14,512
up €14,512 (+171.4%), from €8,465 to €22,978
- Tax, wage and social debts +€10,617
up €10,617 (+1103.2%), from €962 to €11,580
- Profit (loss) carried forward -€8,051
down €8,051 (-90.1%), from €8,934 to €883
- Trade debts -€7,912
down €7,912 (-20.4%), from €38,852 to €30,939
- Reserves -€2,175
down €2,175 (-100.0%), from €2,175 to €0
- Gross operating margin +€20,552
up €20,552 (+171.7%), from €11,968 to €32,520
- Taxes +€5,577
up €5,577 (+579.5%), from €962 to €6,540
- Depreciation -€997
down €997 (-12.4%), from €8,071 to €7,073
- Write-downs +€525
new in 2025: €525
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 | €66,889 | €73,880 | +€6,991 | +10.5% |
| Fixed assets | 21/28 | €20,925 | €14,899 | -€6,027 | -28.8% |
| Tangible fixed assets | 22/27 | €20,925 | €14,899 | -€6,027 | -28.8% |
| Furniture and vehicles | 24 | €20,925 | €14,899 | -€6,027 | -28.8% |
| Current assets | 29/58 | €45,963 | €58,981 | +€13,018 | +28.3% |
| Amounts receivable within one year | 40/41 | €16,785 | €2,328 | -€14,457 | -86.1% |
| Trade receivables | 40 | €769 | €1,336 | +€566 | +73.6% |
| Other amounts receivable | 41 | €16,015 | €992 | -€15,023 | -93.8% |
| Cash at bank and in hand | 54/58 | €26,805 | €46,386 | +€19,581 | +73.1% |
| Deferred charges and accrued income | 490/1 | €2,374 | €10,268 | +€7,894 | +332.5% |
| Total equity and liabilities | 10/49 | €66,889 | €73,880 | +€6,991 | +10.5% |
| Equity | 10/15 | €18,609 | €8,383 | -€10,226 | -55.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €2,175 | €0 | -€2,175 | -100.0% |
| Distributable reserves | 133 | €2,175 | €0 | -€2,175 | -100.0% |
| Profit (loss) carried forward | 14 | €8,934 | €883 | -€8,051 | -90.1% |
| Amounts payable | 17/49 | €48,279 | €65,497 | +€17,218 | +35.7% |
| Amounts payable within one year | 42/48 | €48,279 | €65,497 | +€17,218 | +35.7% |
| Trade debts | 44 | €38,852 | €30,939 | -€7,912 | -20.4% |
| Suppliers | 440/4 | €38,852 | €30,939 | -€7,912 | -20.4% |
| Taxes, remuneration and social security | 45 | €962 | €11,580 | +€10,617 | +1103.2% |
| Taxes | 450/3 | €962 | €11,580 | +€10,617 | +1103.2% |
| Other amounts payable | 47/48 | €8,465 | €22,978 | +€14,512 | +171.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,071 | €7,073 | -€997 | -12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €525 | +€525 | |
| Other operating charges | 640/8 | €627 | €525 | -€103 | -16.4% |
| Gross operating margin | 9900 | €11,968 | €32,520 | +€20,552 | +171.7% |
| Operating profit (loss) | 9901 | €3,270 | €24,397 | +€21,127 | +646.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €133 | €86 | -€47 | -35.4% |
| Recurring financial charges | 65 | €133 | €86 | -€47 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €3,137 | €24,314 | +€21,177 | +675.1% |
| Income taxes | 67/77 | €962 | €6,540 | +€5,577 | +579.5% |
| Profit (loss) for the period | 9904 | €2,174 | €17,774 | +€15,599 | +717.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,174 | €17,774 | +€15,599 | +717.4% |
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 10 October 2026 via checked.be.