SPKTR 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.
SPKTR Architects
Largest movements
- Receivables within one year +€27,591
up €27,591 (+41.7%), from €66,144 to €93,736
of which Trade receivables: +€24,217
- Cash -€4,214
down €4,214 (-63.3%), from €6,663 to €2,448
mainly Receivables within one year (-€27,591) and Contributions, distributions and other (-€18,000)
- Tangible fixed assets -€1,747
down €1,747 (-21.3%), from €8,204 to €6,457
of which Other tangible fixed assets: -€1,354
- Other debts +€15,039
new in 2025: €15,039
- Tax, wage and social debts +€9,301
new in 2025: €9,301
- Trade debts -€3,200
down €3,200 (-9.1%), from €35,132 to €31,932
- Advances received -€2,282
down €2,282 (-71.7%), from €3,182 to €900
- Accrued charges and deferred income +€1,898
up €1,898 (+89.3%), from €2,125 to €4,023
- Gross operating margin +€9,824
up €9,824 (+54.2%), from €18,137 to €27,961
- Taxes +€6,340
new in 2025: €6,340
- Other operating charges +€1,457
new in 2025: €1,457
- Depreciation -€675
down €675 (-27.9%), from €2,422 to €1,747
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 | €83,384 | €104,384 | +€21,000 | +25.2% |
| Fixed assets | 21/28 | €8,204 | €6,457 | -€1,747 | -21.3% |
| Tangible fixed assets | 22/27 | €8,204 | €6,457 | -€1,747 | -21.3% |
| Furniture and vehicles | 24 | €393 | - | -€393 | |
| Other tangible fixed assets | 26 | €7,811 | €6,457 | -€1,354 | -17.3% |
| Current assets | 29/58 | €75,180 | €97,927 | +€22,747 | +30.3% |
| Amounts receivable within one year | 40/41 | €66,144 | €93,736 | +€27,591 | +41.7% |
| Trade receivables | 40 | €21,905 | €46,123 | +€24,217 | +111% |
| Other amounts receivable | 41 | €44,239 | €47,613 | +€3,374 | +7.6% |
| Cash at bank and in hand | 54/58 | €6,663 | €2,448 | -€4,214 | -63.3% |
| Deferred charges and accrued income | 490/1 | €2,373 | €1,743 | -€630 | -26.6% |
| Total equity and liabilities | 10/49 | €83,384 | €104,384 | +€21,000 | +25.2% |
| Equity | 10/15 | €42,946 | €43,189 | +€244 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,310 | €1,310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,310 | €1,310 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,310 | €1,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,436 | €35,679 | +€244 | +0.7% |
| Amounts payable | 17/49 | €40,439 | €61,195 | +€20,756 | +51.3% |
| Amounts payable within one year | 42/48 | €38,314 | €57,172 | +€18,858 | +49.2% |
| Trade debts | 44 | €35,132 | €31,932 | -€3,200 | -9.1% |
| Suppliers | 440/4 | €35,132 | €31,932 | -€3,200 | -9.1% |
| Advances received on contracts in progress | 46 | €3,182 | €900 | -€2,282 | -71.7% |
| Taxes, remuneration and social security | 45 | - | €9,301 | +€9,301 | |
| Taxes | 450/3 | - | €9,301 | +€9,301 | |
| Other amounts payable | 47/48 | - | €15,039 | +€15,039 | |
| Accrued charges and deferred income | 492/3 | €2,125 | €4,023 | +€1,898 | +89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,422 | €1,747 | -€675 | -27.9% |
| Other operating charges | 640/8 | - | €1,457 | +€1,457 | |
| Gross operating margin | 9900 | €18,137 | €27,961 | +€9,824 | +54.2% |
| Operating profit (loss) | 9901 | €15,715 | €24,757 | +€9,041 | +57.5% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.5% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.5% |
| Financial charges | 65/66B | €220 | €173 | -€46 | -21.0% |
| Recurring financial charges | 65 | €220 | €173 | -€46 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €15,530 | €24,584 | +€9,054 | +58.3% |
| Income taxes | 67/77 | - | €6,340 | +€6,340 | |
| Profit (loss) for the period | 9904 | €15,530 | €18,244 | +€2,714 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,530 | €18,244 | +€2,714 | +17.5% |
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 17 October 2026 via checked.be.