Steppé 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.
Steppé Architecten
Largest movements
- Cash -€130,665
down €130,665 (-53.8%), from €242,686 to €112,021
mainly Contributions, distributions and other (-€175,923) and Other debts (-€107,965)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€37,829
down €37,829 (-6.8%), from €554,664 to €516,835
of which Furniture and vehicles: -€20,711
- Reserves -€155,886
down €155,886 (-35.6%), from €437,500 to €281,614
of which Distributable reserves: -€155,886
- Other debts -€107,965
down €107,965 (-27.5%), from €392,450 to €284,485
- Gross operating margin -€41,154
down €41,154 (-33.2%), from €123,963 to €82,809
- Depreciation +€15,404
up €15,404 (+51.5%), from €29,913 to €45,316
- Taxes -€13,590
down €13,590 (-57.6%), from €23,581 to €9,991
- Financial income +€1,255
up €1,255 (+42.5%), from €2,954 to €4,209
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 | €955,905 | €682,468 | -€273,438 | -28.6% |
| Fixed assets | 21/28 | €554,664 | €516,835 | -€37,829 | -6.8% |
| Tangible fixed assets | 22/27 | €554,664 | €516,835 | -€37,829 | -6.8% |
| Land and buildings | 22 | €279,690 | €267,043 | -€12,647 | -4.5% |
| Furniture and vehicles | 24 | €157,912 | €137,201 | -€20,711 | -13.1% |
| Other tangible fixed assets | 26 | €117,062 | €112,591 | -€4,471 | -3.8% |
| Current assets | 29/58 | €401,241 | €165,633 | -€235,608 | -58.7% |
| Amounts receivable within one year | 40/41 | €56,497 | €51,428 | -€5,068 | -9.0% |
| Trade receivables | 40 | €6,497 | €1,428 | -€5,068 | -78.0% |
| Other amounts receivable | 41 | €50,000 | €50,000 | = | 0.0% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €242,686 | €112,021 | -€130,665 | -53.8% |
| Deferred charges and accrued income | 490/1 | €2,058 | €2,183 | +€125 | +6.1% |
| Total equity and liabilities | 10/49 | €955,905 | €682,468 | -€273,438 | -28.6% |
| Equity | 10/15 | €511,607 | €355,721 | -€155,886 | -30.5% |
| Contributions | 10/11 | €45,700 | €45,700 | = | 0.0% |
| Reserves | 13 | €437,500 | €281,614 | -€155,886 | -35.6% |
| Tax-exempt reserves | 132 | €76 | €76 | = | 0.0% |
| Distributable reserves | 133 | €437,424 | €281,539 | -€155,886 | -35.6% |
| Profit (loss) carried forward | 14 | €28,407 | €28,407 | = | 0.0% |
| Amounts payable | 17/49 | €444,298 | €326,746 | -€117,552 | -26.5% |
| Amounts payable within one year | 42/48 | €444,298 | €326,746 | -€117,552 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €7,592 | - | -€7,592 | |
| Trade debts | 44 | €1,737 | €1,414 | -€323 | -18.6% |
| Suppliers | 440/4 | €1,737 | €1,414 | -€323 | -18.6% |
| Taxes, remuneration and social security | 45 | €42,518 | €40,847 | -€1,671 | -3.9% |
| Taxes | 450/3 | €24,338 | €26,032 | +€1,694 | +7.0% |
| Remuneration and social security | 454/9 | €18,181 | €14,815 | -€3,365 | -18.5% |
| Other amounts payable | 47/48 | €392,450 | €284,485 | -€107,965 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,913 | €45,316 | +€15,404 | +51.5% |
| Other operating charges | 640/8 | €2,328 | €2,072 | -€256 | -11.0% |
| Gross operating margin | 9900 | €123,963 | €82,809 | -€41,154 | -33.2% |
| Operating profit (loss) | 9901 | €91,722 | €35,421 | -€56,301 | -61.4% |
| Financial income | 75/76B | €2,954 | €4,209 | +€1,255 | +42.5% |
| Recurring financial income | 75 | €2,954 | €4,209 | +€1,255 | +42.5% |
| Financial charges | 65/66B | €8,778 | €9,601 | +€823 | +9.4% |
| Recurring financial charges | 65 | €8,778 | €9,601 | +€823 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €85,898 | €30,028 | -€55,870 | -65.0% |
| Income taxes | 67/77 | €23,581 | €9,991 | -€13,590 | -57.6% |
| Profit (loss) for the period | 9904 | €62,317 | €20,037 | -€42,280 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,317 | €20,037 | -€42,280 | -67.8% |
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.