STUDIO 22 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.
STUDIO 22 ARCHITECTS
Largest movements
- Cash -€18,778
down €18,778 (-20.5%), from €91,428 to €72,650
mainly Other debts (-€8,834) and Tax, wage and social debts (-€8,068)
- Receivables within one year +€6,012
up €6,012 (+32.1%), from €18,711 to €24,723
of which Trade receivables: +€14,854
- Tangible fixed assets +€4,596
up €4,596 (+186%), from €2,470 to €7,066
of which Furniture and vehicles: +€2,445
- Other debts -€8,834
down €8,834 (-61.1%), from €14,455 to €5,621
- Reserves +€8,832
up €8,832 (+13.5%), from €65,313 to €74,144
of which Distributable reserves: +€8,832
- Tax, wage and social debts -€8,068
down €8,068 (-57.8%), from €13,954 to €5,886
- Financial charges -€3,812
down €3,812 (-88.3%), from €4,315 to €503
- Taxes +€845
up €845 (+13.9%), from €6,070 to €6,916
- Depreciation +€653
up €653 (+35.0%), from €1,868 to €2,521
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 | €114,297 | €106,229 | -€8,068 | -7.1% |
| Fixed assets | 21/28 | €2,470 | €7,066 | +€4,596 | +186% |
| Tangible fixed assets | 22/27 | €2,470 | €7,066 | +€4,596 | +186% |
| Plant, machinery and equipment | 23 | €1,325 | €3,476 | +€2,151 | +162% |
| Furniture and vehicles | 24 | €1,145 | €3,590 | +€2,445 | +214% |
| Current assets | 29/58 | €111,827 | €99,163 | -€12,664 | -11.3% |
| Amounts receivable within one year | 40/41 | €18,711 | €24,723 | +€6,012 | +32.1% |
| Trade receivables | 40 | €4,248 | €19,102 | +€14,854 | +350% |
| Other amounts receivable | 41 | €14,463 | €5,621 | -€8,842 | -61.1% |
| Cash at bank and in hand | 54/58 | €91,428 | €72,650 | -€18,778 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,687 | €1,790 | +€102 | +6.1% |
| Total equity and liabilities | 10/49 | €114,297 | €106,229 | -€8,068 | -7.1% |
| Equity | 10/15 | €77,713 | €86,544 | +€8,832 | +11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,313 | €74,144 | +€8,832 | +13.5% |
| Tax-exempt reserves | 132 | €5,317 | €5,317 | = | 0.0% |
| Distributable reserves | 133 | €59,996 | €68,827 | +€8,832 | +14.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,584 | €19,685 | -€16,900 | -46.2% |
| Amounts payable within one year | 42/48 | €36,584 | €19,685 | -€16,900 | -46.2% |
| Financial debts | 43 | €1,690 | €1,682 | -€9 | -0.5% |
| Credit institutions | 430/8 | €1,690 | €1,682 | -€9 | -0.5% |
| Trade debts | 44 | €6,484 | €6,495 | +€11 | +0.2% |
| Suppliers | 440/4 | €6,484 | €6,495 | +€11 | +0.2% |
| Taxes, remuneration and social security | 45 | €13,954 | €5,886 | -€8,068 | -57.8% |
| Taxes | 450/3 | €13,954 | €5,886 | -€8,068 | -57.8% |
| Other amounts payable | 47/48 | €14,455 | €5,621 | -€8,834 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,868 | €2,521 | +€653 | +35.0% |
| Other operating charges | 640/8 | €1,234 | €1,406 | +€172 | +13.9% |
| Gross operating margin | 9900 | €25,552 | €25,637 | +€84 | +0.3% |
| Operating profit (loss) | 9901 | €22,450 | €21,710 | -€740 | -3.3% |
| Financial income | 75/76B | €429 | €552 | +€124 | +28.8% |
| Recurring financial income | 75 | €429 | €552 | +€124 | +28.8% |
| Financial charges | 65/66B | €4,315 | €503 | -€3,812 | -88.3% |
| Recurring financial charges | 65 | €4,315 | €503 | -€3,812 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €18,564 | €21,759 | +€3,195 | +17.2% |
| Income taxes | 67/77 | €6,070 | €6,916 | +€845 | +13.9% |
| Profit (loss) for the period | 9904 | €12,494 | €14,844 | +€2,350 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,494 | €14,844 | +€2,350 | +18.8% |
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 25 October 2026 via checked.be.