UW GELDARCHITECT: 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.
UW GELDARCHITECT
Largest movements
- Tangible fixed assets +€15,887
up €15,887 (+316%), from €5,028 to €20,914
of which Furniture and vehicles: +€14,130
- Deferred charges and accrued income +€10,772
new in 2025: €10,772
- Receivables within one year -€7,856
down €7,856 (-69.8%), from €11,247 to €3,391
of which Trade receivables: -€4,150
- Cash -€3,328
down €3,328 (-13.5%), from €24,740 to €21,412
mainly Investment in fixed assets (net) (-€17,790) and Deferred charges and accrued income (-€10,772)
- Other debts +€20,098
up €20,098 (+163%), from €12,320 to €32,418
- Trade debts -€6,685
down €6,685 (-91.1%), from €7,334 to €649
- Profit (loss) carried forward +€4,602
up €4,602 (+53.0%), from €8,675 to €13,277
- Tax, wage and social debts -€2,541
down €2,541 (-94.6%), from €2,687 to €146
- Financial charges +€1,828
up €1,828 (+1,360%), from €134 to €1,962
- Depreciation +€1,040
up €1,040 (+120%), from €864 to €1,903
- Gross operating margin -€761
down €761 (-5.9%), from €12,945 to €12,184
- Other operating charges +€566
up €566 (+112%), from €505 to €1,071
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 | €41,015 | €56,489 | +€15,474 | +37.7% |
| Fixed assets | 21/28 | €5,028 | €20,914 | +€15,887 | +316% |
| Tangible fixed assets | 22/27 | €5,028 | €20,914 | +€15,887 | +316% |
| Plant, machinery and equipment | 23 | - | €1,076 | +€1,076 | |
| Furniture and vehicles | 24 | €1,775 | €15,905 | +€14,130 | +796% |
| Other tangible fixed assets | 26 | €3,252 | €3,933 | +€681 | +20.9% |
| Current assets | 29/58 | €35,988 | €35,575 | -€412 | -1.1% |
| Amounts receivable within one year | 40/41 | €11,247 | €3,391 | -€7,856 | -69.8% |
| Trade receivables | 40 | €5,667 | €1,517 | -€4,150 | -73.2% |
| Other amounts receivable | 41 | €5,580 | €1,875 | -€3,706 | -66.4% |
| Cash at bank and in hand | 54/58 | €24,740 | €21,412 | -€3,328 | -13.5% |
| Deferred charges and accrued income | 490/1 | - | €10,772 | +€10,772 | |
| Total equity and liabilities | 10/49 | €41,015 | €56,489 | +€15,474 | +37.7% |
| Equity | 10/15 | €18,675 | €23,277 | +€4,602 | +24.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,675 | €13,277 | +€4,602 | +53.0% |
| Amounts payable | 17/49 | €22,340 | €33,213 | +€10,873 | +48.7% |
| Amounts payable within one year | 42/48 | €22,340 | €33,213 | +€10,873 | +48.7% |
| Trade debts | 44 | €7,334 | €649 | -€6,685 | -91.1% |
| Suppliers | 440/4 | €7,334 | €649 | -€6,685 | -91.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,687 | €146 | -€2,541 | -94.6% |
| Taxes | 450/3 | €2,687 | €146 | -€2,541 | -94.6% |
| Other amounts payable | 47/48 | €12,320 | €32,418 | +€20,098 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €864 | €1,903 | +€1,040 | +120% |
| Other operating charges | 640/8 | €505 | €1,071 | +€566 | +112% |
| Gross operating margin | 9900 | €12,945 | €12,184 | -€761 | -5.9% |
| Operating profit (loss) | 9901 | €11,576 | €9,210 | -€2,366 | -20.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €134 | €1,962 | +€1,828 | +1,360% |
| Recurring financial charges | 65 | €134 | €1,962 | +€1,828 | +1,360% |
| Profit (loss) for the period before taxes | 9903 | €11,442 | €7,247 | -€4,194 | -36.7% |
| Income taxes | 67/77 | €2,687 | €2,646 | -€41 | -1.5% |
| Profit (loss) for the period | 9904 | €8,755 | €4,602 | -€4,153 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,755 | €4,602 | -€4,153 | -47.4% |
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 23 October 2026 via checked.be.