Torso 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.
Torso Architecten
Largest movements
- Tangible fixed assets -€12,765
down €12,765 (-27.5%), from €46,411 to €33,646
of which Furniture and vehicles: -€12,177
- Cash +€11,032
up €11,032 (+34.0%), from €32,416 to €43,448
mainly Depreciation (+€12,765) and Net result for the year (+€11,686)
- Receivables within one year -€9,028
down €9,028 (-17.3%), from €52,280 to €43,253
of which Other amounts receivable: -€6,127
- Debts after one year -€11,093
down €11,093 (-34.2%), from €32,445 to €21,352
- Reserves +€9,529
up €9,529 (+13.5%), from €70,360 to €79,889
of which Distributable reserves: +€11,384
- Trade debts -€9,140
down €9,140 (-76.8%), from €11,901 to €2,761
- Tax, wage and social debts -€2,425
down €2,425 (-89.9%), from €2,697 to €272
- Profit (loss) carried forward +€2,157
no longer reported in 2025 (was -€2,157)
- Gross operating margin +€16,576
up €16,576 (+123%), from €13,504 to €30,080
- Taxes +€2,373
up €2,373 (+1,366%), from €174 to €2,546
- Other operating charges +€711
up €711 (+81.3%), from €874 to €1,585
- Financial charges -€313
down €313 (-17.3%), from €1,812 to €1,498
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 | €132,708 | €121,950 | -€10,758 | -8.1% |
| Fixed assets | 21/28 | €46,411 | €33,646 | -€12,765 | -27.5% |
| Tangible fixed assets | 22/27 | €46,411 | €33,646 | -€12,765 | -27.5% |
| Land and buildings | 22 | €2,350 | €1,853 | -€497 | -21.1% |
| Plant, machinery and equipment | 23 | €90 | - | -€90 | |
| Furniture and vehicles | 24 | €43,970 | €31,793 | -€12,177 | -27.7% |
| Current assets | 29/58 | €86,298 | €88,304 | +€2,006 | +2.3% |
| Amounts receivable within one year | 40/41 | €52,280 | €43,253 | -€9,028 | -17.3% |
| Trade receivables | 40 | €32,571 | €29,670 | -€2,900 | -8.9% |
| Other amounts receivable | 41 | €19,710 | €13,582 | -€6,127 | -31.1% |
| Cash at bank and in hand | 54/58 | €32,416 | €43,448 | +€11,032 | +34.0% |
| Deferred charges and accrued income | 490/1 | €1,601 | €1,603 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €132,708 | €121,950 | -€10,758 | -8.1% |
| Equity | 10/15 | €74,403 | €86,089 | +€11,686 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,360 | €79,889 | +€9,529 | +13.5% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €68,505 | €79,889 | +€11,384 | +16.6% |
| Profit (loss) carried forward | 14 | -€2,157 | - | +€2,157 | |
| Amounts payable | 17/49 | €58,306 | €35,861 | -€22,445 | -38.5% |
| Amounts payable after more than one year | 17 | €32,445 | €21,352 | -€11,093 | -34.2% |
| Financial debts | 170/4 | €32,445 | €21,352 | -€11,093 | -34.2% |
| Amounts payable within one year | 42/48 | €25,861 | €14,509 | -€11,352 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €10,719 | €11,093 | +€374 | +3.5% |
| Trade debts | 44 | €11,901 | €2,761 | -€9,140 | -76.8% |
| Suppliers | 440/4 | €11,901 | €2,761 | -€9,140 | -76.8% |
| Taxes, remuneration and social security | 45 | €2,697 | €272 | -€2,425 | -89.9% |
| Taxes | 450/3 | €2,697 | €272 | -€2,425 | -89.9% |
| Other amounts payable | 47/48 | €544 | €383 | -€161 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,811 | €12,765 | -€47 | -0.4% |
| Other operating charges | 640/8 | €874 | €1,585 | +€711 | +81.3% |
| Gross operating margin | 9900 | €13,504 | €30,080 | +€16,576 | +123% |
| Operating profit (loss) | 9901 | -€181 | €15,731 | +€15,912 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -91.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -91.0% |
| Financial charges | 65/66B | €1,812 | €1,498 | -€313 | -17.3% |
| Recurring financial charges | 65 | €1,812 | €1,498 | -€313 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,991 | €14,233 | +€16,224 | |
| Income taxes | 67/77 | €174 | €2,546 | +€2,373 | +1,366% |
| Profit (loss) for the period | 9904 | -€2,165 | €11,686 | +€13,851 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,165 | €11,686 | +€13,851 |
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 16 October 2026 via checked.be.