STUDIOBONT 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.
STUDIOBONT ARCHITECTEN
Largest movements
- Cash -€27,274
down €27,274 (-9.3%), from €294,641 to €267,367
mainly Contributions, distributions and other (-€69,951) and Trade debts (-€13,167)
- Tangible fixed assets -€14,663
down €14,663 (-15.7%), from €93,328 to €78,666
of which Land and buildings: -€12,951
- Receivables within one year +€11,937
up €11,937 (+14.9%), from €80,374 to €92,311
of which Trade receivables: +€13,991
- Trade debts -€13,167
down €13,167 (-56.3%), from €23,371 to €10,204
- Debts after one year -€12,421
down €12,421 (-22.4%), from €55,550 to €43,129
- Reserves -€9,209
down €9,209 (-3.1%), from €297,242 to €288,033
- Other debts +€6,092
up €6,092 (+9.9%), from €61,632 to €67,724
- Gross operating margin -€9,255
down €9,255 (-8.3%), from €111,633 to €102,378
- Taxes -€2,564
down €2,564 (-9.6%), from €26,609 to €24,045
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 | €470,337 | €440,463 | -€29,874 | -6.4% |
| Fixed assets | 21/28 | €93,368 | €78,706 | -€14,663 | -15.7% |
| Tangible fixed assets | 22/27 | €93,328 | €78,666 | -€14,663 | -15.7% |
| Land and buildings | 22 | €90,494 | €77,543 | -€12,951 | -14.3% |
| Furniture and vehicles | 24 | €2,835 | €1,123 | -€1,711 | -60.4% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €376,969 | €361,757 | -€15,212 | -4.0% |
| Amounts receivable within one year | 40/41 | €80,374 | €92,311 | +€11,937 | +14.9% |
| Trade receivables | 40 | €60,197 | €74,188 | +€13,991 | +23.2% |
| Other amounts receivable | 41 | €20,177 | €18,123 | -€2,054 | -10.2% |
| Cash at bank and in hand | 54/58 | €294,641 | €267,367 | -€27,274 | -9.3% |
| Deferred charges and accrued income | 490/1 | €1,953 | €2,078 | +€126 | +6.4% |
| Total equity and liabilities | 10/49 | €470,337 | €440,463 | -€29,874 | -6.4% |
| Equity | 10/15 | €305,302 | €296,093 | -€9,209 | -3.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €297,242 | €288,033 | -€9,209 | -3.1% |
| Distributable reserves | 133 | €297,242 | €288,033 | -€9,209 | -3.1% |
| Amounts payable | 17/49 | €165,035 | €144,369 | -€20,665 | -12.5% |
| Amounts payable after more than one year | 17 | €55,550 | €43,129 | -€12,421 | -22.4% |
| Financial debts | 170/4 | €55,550 | €43,129 | -€12,421 | -22.4% |
| Amounts payable within one year | 42/48 | €109,484 | €101,240 | -€8,244 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €12,189 | €12,421 | +€231 | +1.9% |
| Trade debts | 44 | €23,371 | €10,204 | -€13,167 | -56.3% |
| Suppliers | 440/4 | €23,371 | €10,204 | -€13,167 | -56.3% |
| Taxes, remuneration and social security | 45 | €12,292 | €10,892 | -€1,400 | -11.4% |
| Taxes | 450/3 | €12,292 | €10,092 | -€2,200 | -17.9% |
| Remuneration and social security | 454/9 | - | €800 | +€800 | |
| Other amounts payable | 47/48 | €61,632 | €67,724 | +€6,092 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,634 | €14,663 | -€971 | -6.2% |
| Other operating charges | 640/8 | €1,508 | €1,543 | +€35 | +2.3% |
| Gross operating margin | 9900 | €111,633 | €102,378 | -€9,255 | -8.3% |
| Operating profit (loss) | 9901 | €94,491 | €86,173 | -€8,318 | -8.8% |
| Financial income | 75/76B | €4 | €25 | +€22 | +615% |
| Recurring financial income | 75 | €4 | €25 | +€22 | +615% |
| Financial charges | 65/66B | €1,640 | €1,411 | -€230 | -14.0% |
| Recurring financial charges | 65 | €1,640 | €1,411 | -€230 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €92,854 | €84,787 | -€8,067 | -8.7% |
| Income taxes | 67/77 | €26,609 | €24,045 | -€2,564 | -9.6% |
| Profit (loss) for the period | 9904 | €66,245 | €60,742 | -€5,503 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,245 | €60,742 | -€5,503 | -8.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.