SPANT-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.
SPANT-ARCHITECTEN
Largest movements
- Cash +€47,378
up €47,378 (+77.6%), from €61,033 to €108,411
mainly Net result for the year (+€58,376) and Depreciation (+€9,930)
- Tangible fixed assets -€8,257
down €8,257 (-63.9%), from €12,930 to €4,674
- Receivables after one year -€4,693
down €4,693 (-5.9%), from €79,437 to €74,744
- Reserves +€34,076
up €34,076 (+14.6%), from €232,955 to €267,031
of which Distributable reserves: +€34,076
- Current portion of long-term debt -€6,225
no longer reported in 2025 (was €6,225)
- Gross operating margin +€13,839
up €13,839 (+17.2%), from €80,642 to €94,481
- Taxes +€5,902
up €5,902 (+26.5%), from €22,292 to €28,194
- Depreciation -€3,351
down €3,351 (-25.2%), from €13,282 to €9,930
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 | €279,465 | €311,881 | +€32,416 | +11.6% |
| Fixed assets | 21/28 | €12,955 | €4,699 | -€8,257 | -63.7% |
| Tangible fixed assets | 22/27 | €12,930 | €4,674 | -€8,257 | -63.9% |
| Furniture and vehicles | 24 | €12,930 | €4,674 | -€8,257 | -63.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €266,510 | €307,183 | +€40,673 | +15.3% |
| Amounts receivable after more than one year | 29 | €79,437 | €74,744 | -€4,693 | -5.9% |
| Other amounts receivable | 291 | €79,437 | €74,744 | -€4,693 | -5.9% |
| Amounts receivable within one year | 40/41 | €25,816 | €23,801 | -€2,016 | -7.8% |
| Trade receivables | 40 | €21,254 | €19,107 | -€2,146 | -10.1% |
| Other amounts receivable | 41 | €4,563 | €4,693 | +€131 | +2.9% |
| Current investments | 50/53 | €97,180 | €97,591 | +€411 | +0.4% |
| Cash at bank and in hand | 54/58 | €61,033 | €108,411 | +€47,378 | +77.6% |
| Deferred charges and accrued income | 490/1 | €3,043 | €2,637 | -€406 | -13.4% |
| Total equity and liabilities | 10/49 | €279,465 | €311,881 | +€32,416 | +11.6% |
| Equity | 10/15 | €239,276 | €274,685 | +€35,410 | +14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €232,955 | €267,031 | +€34,076 | +14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,924 | €14,924 | = | 0.0% |
| Distributable reserves | 133 | €216,172 | €250,247 | +€34,076 | +15.8% |
| Profit (loss) carried forward | 14 | €120 | €1,454 | +€1,334 | +1,108% |
| Amounts payable | 17/49 | €40,190 | €37,196 | -€2,994 | -7.4% |
| Amounts payable within one year | 42/48 | €40,190 | €37,196 | -€2,994 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €6,225 | - | -€6,225 | |
| Trade debts | 44 | €1,784 | €2,607 | +€822 | +46.1% |
| Suppliers | 440/4 | €1,784 | €2,607 | +€822 | +46.1% |
| Taxes, remuneration and social security | 45 | €12,006 | €13,908 | +€1,902 | +15.8% |
| Taxes | 450/3 | €12,006 | €13,908 | +€1,902 | +15.8% |
| Other amounts payable | 47/48 | €20,174 | €20,681 | +€507 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,282 | €9,930 | -€3,351 | -25.2% |
| Other operating charges | 640/8 | €817 | €787 | -€30 | -3.7% |
| Gross operating margin | 9900 | €80,642 | €94,481 | +€13,839 | +17.2% |
| Operating profit (loss) | 9901 | €66,543 | €83,763 | +€17,220 | +25.9% |
| Financial income | 75/76B | €2,198 | €2,902 | +€704 | +32.0% |
| Recurring financial income | 75 | €2,198 | €2,902 | +€704 | +32.0% |
| Financial charges | 65/66B | €218 | €95 | -€123 | -56.4% |
| Recurring financial charges | 65 | €218 | €95 | -€123 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €68,523 | €86,570 | +€18,047 | +26.3% |
| Income taxes | 67/77 | €22,292 | €28,194 | +€5,902 | +26.5% |
| Profit (loss) for the period | 9904 | €46,231 | €58,376 | +€12,145 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,231 | €58,376 | +€12,145 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.