STRUCTURA 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.
STRUCTURA architecture
Largest movements
- Receivables within one year +€28,870
up €28,870 (+50.6%), from €57,075 to €85,946
of which Trade receivables: +€27,280
- Cash +€19,032
up €19,032 (+19,706%), from €97 to €19,128
mainly Net result for the year (+€40,343) and Tax, wage and social debts (+€13,510)
- Reserves +€40,343
up €40,343 (+2,169%), from €1,860 to €42,203
of which Distributable reserves: +€40,343
- Tax, wage and social debts +€13,510
up €13,510 (+109%), from €12,376 to €25,886
of which Taxes: +€15,264
- Trade debts -€4,203
down €4,203 (-73.7%), from €5,700 to €1,497
- Gross operating margin +€53,632
up €53,632 (+814%), from €6,589 to €60,222
- Taxes +€15,740
up €15,740 (+1,048%), from €1,503 to €17,242
- Financial income -€2,215
no longer reported in 2025 (was €2,215)
- Financial charges -€1,096
down €1,096 (-48.9%), from €2,241 to €1,145
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 | €139,480 | €188,613 | +€49,134 | +35.2% |
| Fixed assets | 21/28 | €1,252 | €1,660 | +€409 | +32.7% |
| Tangible fixed assets | 22/27 | €1,252 | €1,660 | +€409 | +32.7% |
| Furniture and vehicles | 24 | €1,252 | €1,660 | +€409 | +32.7% |
| Current assets | 29/58 | €138,228 | €186,953 | +€48,725 | +35.2% |
| Stocks and contracts in progress | 3 | €79,746 | €79,746 | = | 0.0% |
| Stocks | 30/36 | €79,746 | €79,746 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,075 | €85,946 | +€28,870 | +50.6% |
| Trade receivables | 40 | €26,660 | €53,940 | +€27,280 | +102% |
| Other amounts receivable | 41 | €30,415 | €32,006 | +€1,591 | +5.2% |
| Cash at bank and in hand | 54/58 | €97 | €19,128 | +€19,032 | +19,706% |
| Deferred charges and accrued income | 490/1 | €1,311 | €2,133 | +€823 | +62.8% |
| Total equity and liabilities | 10/49 | €139,480 | €188,613 | +€49,134 | +35.2% |
| Equity | 10/15 | €120,837 | €161,181 | +€40,343 | +33.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €42,203 | +€40,343 | +2,169% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €40,343 | +€40,343 | |
| Profit (loss) carried forward | 14 | €112,777 | €112,777 | = | 0.0% |
| Amounts payable | 17/49 | €18,642 | €27,433 | +€8,791 | +47.2% |
| Amounts payable within one year | 42/48 | €18,116 | €27,383 | +€9,266 | +51.2% |
| Financial debts | 43 | €40 | - | -€40 | |
| Credit institutions | 430/8 | €40 | - | -€40 | |
| Trade debts | 44 | €5,700 | €1,497 | -€4,203 | -73.7% |
| Suppliers | 440/4 | €5,700 | €1,497 | -€4,203 | -73.7% |
| Taxes, remuneration and social security | 45 | €12,376 | €25,886 | +€13,510 | +109% |
| Taxes | 450/3 | €3,927 | €19,192 | +€15,264 | +389% |
| Remuneration and social security | 454/9 | €8,449 | €6,694 | -€1,754 | -20.8% |
| Accrued charges and deferred income | 492/3 | €526 | €50 | -€476 | -90.4% |
| Non-recurring operating income | 76A | - | €456 | +€456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €634 | -€23 | -3.5% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Non-recurring operating charges | 66A | - | €470 | +€470 | |
| Gross operating margin | 9900 | €6,589 | €60,222 | +€53,632 | +814% |
| Operating profit (loss) | 9901 | €5,932 | €58,731 | +€52,798 | +890% |
| Financial income | 75/76B | €2,215 | - | -€2,215 | |
| Recurring financial income | 75 | €2,215 | - | -€2,215 | |
| Financial charges | 65/66B | €2,241 | €1,145 | -€1,096 | -48.9% |
| Recurring financial charges | 65 | €2,241 | €1,145 | -€1,096 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €5,906 | €57,585 | +€51,679 | +875% |
| Income taxes | 67/77 | €1,503 | €17,242 | +€15,740 | +1,048% |
| Profit (loss) for the period | 9904 | €4,404 | €40,343 | +€35,939 | +816% |
| Profit (loss) for the period to be appropriated | 9905 | €4,404 | €40,343 | +€35,939 | +816% |
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 13 October 2026 via checked.be.