TOM ECKELMANS ARCHITECT: 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.
TOM ECKELMANS ARCHITECT
Largest movements
- Tangible fixed assets -€18,672
down €18,672 (-38.8%), from €48,131 to €29,459
- Cash -€10,767
down €10,767 (-10.5%), from €102,831 to €92,064
mainly Net result for the year (-€12,177) and Contributions, distributions and other (-€9,006)
- Receivables within one year +€5,722
up €5,722 (+18.8%), from €30,381 to €36,102
of which Other amounts receivable: +€7,122
- Reserves -€18,663
down €18,663 (-13.3%), from €139,913 to €121,251
of which Distributable reserves: -€18,663
- Tax, wage and social debts -€3,672
down €3,672 (-20.1%), from €18,241 to €14,569
of which Taxes: -€3,422
- Short-term financial debts -€2,574
no longer reported in 2025 (was €2,574)
- Profit (loss) carried forward -€2,520
new in 2025: -€2,520
- Other debts +€1,927
up €1,927 (+27.2%), from €7,079 to €9,006
- Gross operating margin -€29,799
down €29,799 (-77.2%), from €38,597 to €8,798
- Taxes -€6,055
down €6,055 (-85.0%), from €7,121 to €1,066
- Other operating charges -€3,248
down €3,248 (-64.2%), from €5,058 to €1,811
- Financial charges -€431
down €431 (-89.4%), from €482 to €51
- Depreciation -€424
down €424 (-2.2%), from €19,096 to €18,672
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 | €182,838 | €159,211 | -€23,626 | -12.9% |
| Fixed assets | 21/28 | €48,131 | €29,459 | -€18,672 | -38.8% |
| Tangible fixed assets | 22/27 | €48,131 | €29,459 | -€18,672 | -38.8% |
| Furniture and vehicles | 24 | €48,131 | €29,459 | -€18,672 | -38.8% |
| Current assets | 29/58 | €134,707 | €129,753 | -€4,954 | -3.7% |
| Amounts receivable within one year | 40/41 | €30,381 | €36,102 | +€5,722 | +18.8% |
| Trade receivables | 40 | €22,258 | €20,858 | -€1,400 | -6.3% |
| Other amounts receivable | 41 | €8,123 | €15,244 | +€7,122 | +87.7% |
| Cash at bank and in hand | 54/58 | €102,831 | €92,064 | -€10,767 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,495 | €1,586 | +€91 | +6.1% |
| Total equity and liabilities | 10/49 | €182,838 | €159,211 | -€23,626 | -12.9% |
| Equity | 10/15 | €152,313 | €131,131 | -€21,183 | -13.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €139,913 | €121,251 | -€18,663 | -13.3% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €136,913 | €118,251 | -€18,663 | -13.6% |
| Profit (loss) carried forward | 14 | - | -€2,520 | -€2,520 | |
| Amounts payable | 17/49 | €30,524 | €28,081 | -€2,444 | -8.0% |
| Amounts payable within one year | 42/48 | €30,524 | €28,081 | -€2,444 | -8.0% |
| Financial debts | 43 | €2,574 | - | -€2,574 | |
| Credit institutions | 430/8 | €2,574 | - | -€2,574 | |
| Trade debts | 44 | €2,630 | €4,506 | +€1,875 | +71.3% |
| Suppliers | 440/4 | €2,630 | €4,506 | +€1,875 | +71.3% |
| Taxes, remuneration and social security | 45 | €18,241 | €14,569 | -€3,672 | -20.1% |
| Taxes | 450/3 | €14,041 | €10,619 | -€3,422 | -24.4% |
| Remuneration and social security | 454/9 | €4,200 | €3,950 | -€250 | -6.0% |
| Other amounts payable | 47/48 | €7,079 | €9,006 | +€1,927 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,096 | €18,672 | -€424 | -2.2% |
| Other operating charges | 640/8 | €5,058 | €1,811 | -€3,248 | -64.2% |
| Gross operating margin | 9900 | €38,597 | €8,798 | -€29,799 | -77.2% |
| Operating profit (loss) | 9901 | €14,442 | -€11,686 | -€26,127 | |
| Financial income | 75/76B | €394 | €626 | +€232 | +59.0% |
| Recurring financial income | 75 | €394 | €626 | +€232 | +59.0% |
| Financial charges | 65/66B | €482 | €51 | -€431 | -89.4% |
| Recurring financial charges | 65 | €482 | €51 | -€431 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €14,353 | -€11,111 | -€25,464 | |
| Income taxes | 67/77 | €7,121 | €1,066 | -€6,055 | -85.0% |
| Profit (loss) for the period | 9904 | €7,232 | -€12,177 | -€19,409 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,232 | -€12,177 | -€19,409 |
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 27 October 2026 via checked.be.