straight 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.
straight architecture
Largest movements
- Cash +€23,229
up €23,229 (+99.8%), from €23,273 to €46,502
mainly Other debts (+€26,027) and Receivables within one year (+€19,827)
- Receivables within one year -€19,827
down €19,827 (-66.9%), from €29,625 to €9,798
of which Trade receivables: -€15,358
- Tangible fixed assets -€18,100
down €18,100 (-24.7%), from €73,351 to €55,251
of which Furniture and vehicles: -€19,169
- Other debts +€26,027
up €26,027 (+171%), from €15,202 to €41,229
- Profit (loss) carried forward -€25,133
no longer reported in 2025 (was €25,133)
- Debts after one year -€16,790
down €16,790 (-43.8%), from €38,366 to €21,576
- Depreciation -€769
down €769 (-3.8%), from €20,145 to €19,376
- Gross operating margin +€534
up €534 (+2.0%), from €26,907 to €27,441
- Taxes +€469
up €469 (+16.8%), from €2,788 to €3,257
- Financial charges -€298
down €298 (-22.0%), from €1,357 to €1,059
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 | €128,122 | €113,443 | -€14,679 | -11.5% |
| Fixed assets | 21/28 | €73,351 | €55,251 | -€18,100 | -24.7% |
| Tangible fixed assets | 22/27 | €73,351 | €55,251 | -€18,100 | -24.7% |
| Plant, machinery and equipment | 23 | €161 | €1,229 | +€1,068 | +663% |
| Furniture and vehicles | 24 | €73,190 | €54,021 | -€19,169 | -26.2% |
| Current assets | 29/58 | €54,771 | €58,192 | +€3,421 | +6.2% |
| Amounts receivable within one year | 40/41 | €29,625 | €9,798 | -€19,827 | -66.9% |
| Trade receivables | 40 | €20,413 | €5,055 | -€15,358 | -75.2% |
| Other amounts receivable | 41 | €9,212 | €4,743 | -€4,469 | -48.5% |
| Cash at bank and in hand | 54/58 | €23,273 | €46,502 | +€23,229 | +99.8% |
| Deferred charges and accrued income | 490/1 | €1,873 | €1,891 | +€18 | +1.0% |
| Total equity and liabilities | 10/49 | €128,122 | €113,443 | -€14,679 | -11.5% |
| Equity | 10/15 | €54,633 | €29,500 | -€25,133 | -46.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,500 | €19,500 | = | 0.0% |
| Distributable reserves | 133 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,133 | - | -€25,133 | |
| Amounts payable | 17/49 | €73,489 | €83,943 | +€10,454 | +14.2% |
| Amounts payable after more than one year | 17 | €38,366 | €21,576 | -€16,790 | -43.8% |
| Financial debts | 170/4 | €38,366 | €21,576 | -€16,790 | -43.8% |
| Amounts payable within one year | 42/48 | €33,558 | €60,835 | +€27,277 | +81.3% |
| Current portion of amounts payable after more than one year | 42 | €16,613 | €16,791 | +€178 | +1.1% |
| Trade debts | 44 | €260 | €638 | +€378 | +145% |
| Suppliers | 440/4 | €260 | €638 | +€378 | +145% |
| Taxes, remuneration and social security | 45 | €1,483 | €2,177 | +€694 | +46.8% |
| Taxes | 450/3 | €1,483 | €2,177 | +€694 | +46.8% |
| Other amounts payable | 47/48 | €15,202 | €41,229 | +€26,027 | +171% |
| Accrued charges and deferred income | 492/3 | €1,565 | €1,532 | -€33 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,145 | €19,376 | -€769 | -3.8% |
| Other operating charges | 640/8 | €300 | €310 | +€10 | +3.3% |
| Gross operating margin | 9900 | €26,907 | €27,441 | +€534 | +2.0% |
| Operating profit (loss) | 9901 | €6,462 | €7,756 | +€1,294 | +20.0% |
| Financial charges | 65/66B | €1,357 | €1,059 | -€298 | -22.0% |
| Recurring financial charges | 65 | €1,357 | €1,059 | -€298 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €5,105 | €6,697 | +€1,592 | +31.2% |
| Income taxes | 67/77 | €2,788 | €3,257 | +€469 | +16.8% |
| Profit (loss) for the period | 9904 | €2,317 | €3,441 | +€1,124 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,317 | €3,441 | +€1,124 | +48.5% |
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 26 October 2026 via checked.be.