tm-architecten BV: 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.
tm-architecten BV
Largest movements
- Current investments +€44,700
new in 2025: €44,700
- Cash -€16,863
down €16,863 (-36.0%), from €46,855 to €29,992
mainly Current investments (-€44,700) and Contributions, distributions and other (-€833)
- Reserves +€25,720
up €25,720 (+54.6%), from €47,132 to €72,851
- Trade debts +€1,050
up €1,050 (+125%), from €838 to €1,888
- Gross operating margin +€6,771
up €6,771 (+18.2%), from €37,234 to €44,005
- Taxes +€3,628
up €3,628 (+37.3%), from €9,732 to €13,360
- Financial charges +€753
up €753 (+35.6%), from €2,112 to €2,864
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 | €62,878 | €90,350 | +€27,471 | +43.7% |
| Fixed assets | 21/28 | €973 | €225 | -€748 | -76.8% |
| Tangible fixed assets | 22/27 | €973 | €225 | -€748 | -76.8% |
| Furniture and vehicles | 24 | €973 | €225 | -€748 | -76.8% |
| Current assets | 29/58 | €61,905 | €90,124 | +€28,219 | +45.6% |
| Amounts receivable within one year | 40/41 | €13,672 | €13,671 | -€0 | 0.0% |
| Trade receivables | 40 | €8,044 | €8,403 | +€359 | +4.5% |
| Other amounts receivable | 41 | €5,627 | €5,268 | -€359 | -6.4% |
| Current investments | 50/53 | - | €44,700 | +€44,700 | |
| Cash at bank and in hand | 54/58 | €46,855 | €29,992 | -€16,863 | -36.0% |
| Deferred charges and accrued income | 490/1 | €1,379 | €1,761 | +€382 | +27.7% |
| Total equity and liabilities | 10/49 | €62,878 | €90,350 | +€27,471 | +43.7% |
| Equity | 10/15 | €52,132 | €77,851 | +€25,720 | +49.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,132 | €72,851 | +€25,720 | +54.6% |
| Distributable reserves | 133 | €47,132 | €72,851 | +€25,720 | +54.6% |
| Amounts payable | 17/49 | €10,747 | €12,498 | +€1,752 | +16.3% |
| Amounts payable within one year | 42/48 | €10,142 | €11,493 | +€1,352 | +13.3% |
| Trade debts | 44 | €838 | €1,888 | +€1,050 | +125% |
| Suppliers | 440/4 | €838 | €1,888 | +€1,050 | +125% |
| Taxes, remuneration and social security | 45 | €5,232 | €5,150 | -€82 | -1.6% |
| Taxes | 450/3 | €3,732 | €3,650 | -€82 | -2.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €4,071 | €4,455 | +€384 | +9.4% |
| Accrued charges and deferred income | 492/3 | €605 | €1,005 | +€400 | +66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €748 | = | 0.0% |
| Other operating charges | 640/8 | €741 | €661 | -€80 | -10.8% |
| Gross operating margin | 9900 | €37,234 | €44,005 | +€6,771 | +18.2% |
| Operating profit (loss) | 9901 | €35,745 | €42,597 | +€6,851 | +19.2% |
| Financial income | 75/76B | - | €180 | +€180 | |
| Recurring financial income | 75 | - | €180 | +€180 | |
| Financial charges | 65/66B | €2,112 | €2,864 | +€753 | +35.6% |
| Recurring financial charges | 65 | €2,112 | €2,864 | +€753 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €33,634 | €39,913 | +€6,279 | +18.7% |
| Income taxes | 67/77 | €9,732 | €13,360 | +€3,628 | +37.3% |
| Profit (loss) for the period | 9904 | €23,902 | €26,553 | +€2,651 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,902 | €26,553 | +€2,651 | +11.1% |
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 22 October 2026 via checked.be.