Two Lines Architecture Expertises: 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 Lines Architecture Expertises
Largest movements
- Cash +€44,975
up €44,975 (+812%), from €5,537 to €50,512
mainly Net result for the year (+€42,523) and Depreciation (+€9,234)
- Tangible fixed assets -€8,244
down €8,244 (-25.8%), from €31,900 to €23,657
of which Furniture and vehicles: -€7,892
- Receivables within one year +€1,590
up €1,590 (+16.3%), from €9,753 to €11,343
of which Trade receivables: +€1,573
- Profit (loss) carried forward +€41,690
up €41,690 (+348%), from €11,969 to €53,659
- Other debts -€4,289
down €4,289 (-13.7%), from €31,220 to €26,931
- Tax, wage and social debts +€1,815
up €1,815 (+27.9%), from €6,517 to €8,332
- Gross operating margin +€45,045
up €45,045 (+230%), from €19,569 to €64,614
- Depreciation +€7,562
up €7,562 (+452%), from €1,672 to €9,234
- Taxes +€6,356
up €6,356 (+136%), from €4,666 to €11,023
- Financial charges +€1,792
up €1,792 (+4,224%), from €42 to €1,834
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 | €52,799 | €91,321 | +€38,522 | +73.0% |
| Fixed assets | 21/28 | €33,900 | €25,657 | -€8,244 | -24.3% |
| Tangible fixed assets | 22/27 | €31,900 | €23,657 | -€8,244 | -25.8% |
| Plant, machinery and equipment | 23 | €1,694 | €1,342 | -€352 | -20.8% |
| Furniture and vehicles | 24 | €30,206 | €22,314 | -€7,892 | -26.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €18,899 | €65,664 | +€46,766 | +247% |
| Amounts receivable within one year | 40/41 | €9,753 | €11,343 | +€1,590 | +16.3% |
| Trade receivables | 40 | €9,753 | €11,326 | +€1,573 | +16.1% |
| Other amounts receivable | 41 | - | €17 | +€17 | |
| Cash at bank and in hand | 54/58 | €5,537 | €50,512 | +€44,975 | +812% |
| Deferred charges and accrued income | 490/1 | €3,609 | €3,809 | +€201 | +5.6% |
| Total equity and liabilities | 10/49 | €52,799 | €91,321 | +€38,522 | +73.0% |
| Equity | 10/15 | €13,969 | €55,659 | +€41,690 | +298% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,969 | €53,659 | +€41,690 | +348% |
| Amounts payable | 17/49 | €38,830 | €35,663 | -€3,168 | -8.2% |
| Amounts payable within one year | 42/48 | €38,830 | €35,663 | -€3,168 | -8.2% |
| Trade debts | 44 | €1,094 | €400 | -€694 | -63.5% |
| Suppliers | 440/4 | €1,094 | €400 | -€694 | -63.5% |
| Taxes, remuneration and social security | 45 | €6,517 | €8,332 | +€1,815 | +27.9% |
| Taxes | 450/3 | €6,517 | €8,332 | +€1,815 | +27.9% |
| Other amounts payable | 47/48 | €31,220 | €26,931 | -€4,289 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,672 | €9,234 | +€7,562 | +452% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €19,569 | €64,614 | +€45,045 | +230% |
| Operating profit (loss) | 9901 | €17,510 | €55,380 | +€37,870 | +216% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €42 | €1,834 | +€1,792 | +4,224% |
| Recurring financial charges | 65 | €42 | €1,834 | +€1,792 | +4,224% |
| Profit (loss) for the period before taxes | 9903 | €17,468 | €53,545 | +€36,078 | +207% |
| Income taxes | 67/77 | €4,666 | €11,023 | +€6,356 | +136% |
| Profit (loss) for the period | 9904 | €12,802 | €42,523 | +€29,721 | +232% |
| Profit (loss) for the period to be appropriated | 9905 | €12,802 | €42,523 | +€29,721 | +232% |
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.