TWO BUILD 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.
TWO BUILD ARCHITECTEN
Largest movements
- Receivables within one year -€7,999
down €7,999 (-11.1%), from €72,145 to €64,145
of which Trade receivables: -€6,871
- Deferred charges and accrued income +€5,870
up €5,870 (+1,728%), from €340 to €6,210
- Tangible fixed assets +€5,734
up €5,734 (+2,357%), from €243 to €5,977
of which Furniture and vehicles: +€5,825
- Cash +€3,853
up €3,853 (+18.1%), from €21,291 to €25,144
mainly Tax, wage and social debts (+€8,170) and Receivables within one year (+€7,999)
- Tax, wage and social debts +€8,170
up €8,170 (+154%), from €5,297 to €13,467
of which Remuneration and social security: +€7,036
- Profit (loss) carried forward -€3,053
down €3,053 (-18.1%), from -€16,857 to -€19,910
- Accrued charges and deferred income +€1,943
up €1,943 (+341%), from €570 to €2,513
- Gross operating margin +€1,880
up €1,880, from -€1,724 to €156
- Depreciation +€321
up €321 (+25.4%), from €1,264 to €1,585
- Financial charges -€34
down €34 (-10.3%), from €326 to €293
- Other operating charges -€31
down €31 (-2.9%), from €1,074 to €1,042
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 | €94,019 | €101,476 | +€7,458 | +7.9% |
| Fixed assets | 21/28 | €243 | €5,977 | +€5,734 | +2,357% |
| Tangible fixed assets | 22/27 | €243 | €5,977 | +€5,734 | +2,357% |
| Plant, machinery and equipment | 23 | €142 | €52 | -€91 | -63.7% |
| Furniture and vehicles | 24 | €101 | €5,926 | +€5,825 | +5,778% |
| Current assets | 29/58 | €93,775 | €95,499 | +€1,724 | +1.8% |
| Amounts receivable within one year | 40/41 | €72,145 | €64,145 | -€7,999 | -11.1% |
| Trade receivables | 40 | €39,496 | €32,625 | -€6,871 | -17.4% |
| Other amounts receivable | 41 | €32,648 | €31,520 | -€1,128 | -3.5% |
| Cash at bank and in hand | 54/58 | €21,291 | €25,144 | +€3,853 | +18.1% |
| Deferred charges and accrued income | 490/1 | €340 | €6,210 | +€5,870 | +1,728% |
| Total equity and liabilities | 10/49 | €94,019 | €101,476 | +€7,458 | +7.9% |
| Equity | 10/15 | €84,940 | €81,888 | -€3,053 | -3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €83,205 | €83,205 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €75,346 | €75,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,857 | -€19,910 | -€3,053 | -18.1% |
| Amounts payable | 17/49 | €9,078 | €19,589 | +€10,511 | +116% |
| Amounts payable within one year | 42/48 | €8,508 | €17,076 | +€8,568 | +101% |
| Current portion of amounts payable after more than one year | 42 | €3,132 | €3,139 | +€8 | +0.2% |
| Trade debts | 44 | €79 | €469 | +€390 | +493% |
| Suppliers | 440/4 | €79 | €469 | +€390 | +493% |
| Taxes, remuneration and social security | 45 | €5,297 | €13,467 | +€8,170 | +154% |
| Taxes | 450/3 | €1,762 | €2,896 | +€1,134 | +64.4% |
| Remuneration and social security | 454/9 | €3,536 | €10,571 | +€7,036 | +199% |
| Accrued charges and deferred income | 492/3 | €570 | €2,513 | +€1,943 | +341% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €1,585 | +€321 | +25.4% |
| Other operating charges | 640/8 | €1,074 | €1,042 | -€31 | -2.9% |
| Gross operating margin | 9900 | -€1,724 | €156 | +€1,880 | |
| Operating profit (loss) | 9901 | -€4,062 | -€2,471 | +€1,590 | +39.2% |
| Financial income | 75/76B | €5 | €5 | -€0 | -0.8% |
| Recurring financial income | 75 | €5 | €5 | -€0 | -0.8% |
| Financial charges | 65/66B | €326 | €293 | -€34 | -10.3% |
| Recurring financial charges | 65 | €326 | €293 | -€34 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,383 | -€2,759 | +€1,624 | +37.0% |
| Income taxes | 67/77 | €296 | €294 | -€3 | -0.9% |
| Profit (loss) for the period | 9904 | -€4,679 | -€3,053 | +€1,626 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,679 | -€3,053 | +€1,626 | +34.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.