TACTIEL 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.
TACTIEL ARCHITECTEN
Largest movements
- Tangible fixed assets +€3,570
up €3,570 (+94.2%), from €3,789 to €7,359
- Deferred charges and accrued income +€2,416
up €2,416 (+37.5%), from €6,440 to €8,856
- Current investments +€1,011
up €1,011 (+25.1%), from €4,034 to €5,044
- Other debts +€20,925
up €20,925 (+49.1%), from €42,581 to €63,506
- Profit (loss) carried forward -€15,743
down €15,743 (-61.8%), from -€25,468 to -€41,211
- Tax, wage and social debts +€6,132
up €6,132 (+624%), from €982 to €7,114
- Trade debts -€5,316
down €5,316 (-50.9%), from €10,453 to €5,136
- Gross operating margin +€12,806
up €12,806 (+59.3%), from -€21,607 to -€8,800
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 | €48,899 | €55,052 | +€6,152 | +12.6% |
| Fixed assets | 21/28 | €4,522 | €7,546 | +€3,024 | +66.9% |
| Intangible fixed assets | 21 | €733 | €187 | -€546 | -74.5% |
| Tangible fixed assets | 22/27 | €3,789 | €7,359 | +€3,570 | +94.2% |
| Furniture and vehicles | 24 | €3,789 | €7,359 | +€3,570 | +94.2% |
| Current assets | 29/58 | €44,378 | €47,506 | +€3,128 | +7.0% |
| Amounts receivable within one year | 40/41 | €14,382 | €14,626 | +€244 | +1.7% |
| Trade receivables | 40 | €8,987 | €10,096 | +€1,108 | +12.3% |
| Other amounts receivable | 41 | €5,395 | €4,531 | -€864 | -16.0% |
| Current investments | 50/53 | €4,034 | €5,044 | +€1,011 | +25.1% |
| Cash at bank and in hand | 54/58 | €19,522 | €18,980 | -€543 | -2.8% |
| Deferred charges and accrued income | 490/1 | €6,440 | €8,856 | +€2,416 | +37.5% |
| Total equity and liabilities | 10/49 | €48,899 | €55,052 | +€6,152 | +12.6% |
| Equity | 10/15 | -€5,172 | -€20,915 | -€15,743 | -304% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,296 | €15,296 | = | 0.0% |
| Distributable reserves | 133 | €15,296 | €15,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,468 | -€41,211 | -€15,743 | -61.8% |
| Amounts payable | 17/49 | €54,071 | €75,966 | +€21,895 | +40.5% |
| Amounts payable within one year | 42/48 | €54,071 | €75,966 | +€21,895 | +40.5% |
| Financial debts | 43 | €56 | €210 | +€154 | +276% |
| Credit institutions | 430/8 | €56 | €210 | +€154 | +276% |
| Trade debts | 44 | €10,453 | €5,136 | -€5,316 | -50.9% |
| Suppliers | 440/4 | €10,453 | €5,136 | -€5,316 | -50.9% |
| Taxes, remuneration and social security | 45 | €982 | €7,114 | +€6,132 | +624% |
| Taxes | 450/3 | €982 | €7,114 | +€6,132 | +624% |
| Other amounts payable | 47/48 | €42,581 | €63,506 | +€20,925 | +49.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,927 | €2,103 | +€175 | +9.1% |
| Other operating charges | 640/8 | €422 | €560 | +€138 | +32.6% |
| Non-recurring operating charges | 66A | - | €2,652 | +€2,652 | |
| Gross operating margin | 9900 | -€21,607 | -€8,800 | +€12,806 | +59.3% |
| Operating profit (loss) | 9901 | -€23,956 | -€14,115 | +€9,841 | +41.1% |
| Financial income | 75/76B | €26 | €42 | +€15 | +57.6% |
| Recurring financial income | 75 | €26 | €42 | +€15 | +57.6% |
| Financial charges | 65/66B | €1,410 | €1,537 | +€127 | +9.0% |
| Recurring financial charges | 65 | €1,410 | €1,537 | +€127 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,340 | -€15,611 | +€9,729 | +38.4% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€25,468 | -€15,743 | +€9,725 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,468 | -€15,743 | +€9,725 | +38.2% |
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 30 October 2026 via checked.be.