WAUTHIER ARCHITECTURE: what changed
What changed
WAUTHIER ARCHITECTURE
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€22,837
2024 · €36,400-€13,563
Equity
€157,048
2024 · €134,211+€22,837
Cash
€56,695
2024 · €3,902+€52,793
Balance sheet total
€486,177
2024 · €315,826+€170,351
Largest movements
Assets
- Tangible fixed assets +€125,132
up €125,132 (+42.8%), from €292,116 to €417,247
of which Land and buildings: +€123,291
- Cash +€52,793
up €52,793 (+1,353%), from €3,902 to €56,695
mainly Debts after one year (+€157,339) and Net result for the year (+€22,837)
Equity and liabilities
- Debts after one year +€157,339
up €157,339 (+114%), from €138,220 to €295,559
- Profit (loss) carried forward +€22,837
up €22,837 (+62.7%), from €36,400 to €59,237
- Tax, wage and social debts -€12,139
down €12,139 (-38.0%), from €31,905 to €19,766
of which Taxes: -€14,136
- Trade debts +€5,012
up €5,012 (+1,054%), from €476 to €5,488
Income statement
- Gross operating margin -€17,375
down €17,375 (-18.3%), from €94,763 to €77,388
- Taxes -€7,531
down €7,531 (-63.5%), from €11,865 to €4,335
- Other operating charges +€1,711
up €1,711 (+99.9%), from €1,712 to €3,422
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€36,400
Gross operating margin
-€17,375
Staff costs
-€616
Depreciation
-€646
Other operating charges
-€1,711
Financial income
-€2
Financial charges
-€744
Taxes
+€7,531
Result 2025
€22,837
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€34,388
Investment
-€139,161
Financing
+€157,567
Cash 2024
€3,902
From operations (derived)
+€34,388
Net result for the year
+€22,837
Depreciation
+€14,030
Receivables within one year
+€4,844
Deferred charges and accrued income
+€2,730
Trade debts
+€5,012
Tax, wage and social debts
-€12,139
Other debts
-€2,926
Investment (derived)
-€139,161
Investment in fixed assets (net)
-€139,161
Financing
+€157,567
Debts after one year
+€157,339
Current portion of long-term debt
+€228
Cash 2025
€56,695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,826 | €486,177 | +€170,351 | +53.9% |
| Fixed assets | 21/28 | €292,116 | €417,247 | +€125,132 | +42.8% |
| Tangible fixed assets | 22/27 | €292,116 | €417,247 | +€125,132 | +42.8% |
| Land and buildings | 22 | €291,067 | €414,358 | +€123,291 | +42.4% |
| Furniture and vehicles | 24 | €1,048 | €2,889 | +€1,841 | +176% |
| Current assets | 29/58 | €23,710 | €68,929 | +€45,219 | +191% |
| Amounts receivable within one year | 40/41 | €15,541 | €10,697 | -€4,844 | -31.2% |
| Trade receivables | 40 | €15,541 | €3,649 | -€11,892 | -76.5% |
| Other amounts receivable | 41 | - | €7,048 | +€7,048 | |
| Cash at bank and in hand | 54/58 | €3,902 | €56,695 | +€52,793 | +1,353% |
| Deferred charges and accrued income | 490/1 | €4,267 | €1,537 | -€2,730 | -64.0% |
| Total equity and liabilities | 10/49 | €315,826 | €486,177 | +€170,351 | +53.9% |
| Equity | 10/15 | €134,211 | €157,048 | +€22,837 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,211 | €79,211 | = | 0.0% |
| Distributable reserves | 133 | €79,211 | €79,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,400 | €59,237 | +€22,837 | +62.7% |
| Amounts payable | 17/49 | €181,615 | €329,129 | +€147,514 | +81.2% |
| Amounts payable after more than one year | 17 | €138,220 | €295,559 | +€157,339 | +114% |
| Financial debts | 170/4 | €138,220 | €295,559 | +€157,339 | +114% |
| Amounts payable within one year | 42/48 | €43,395 | €33,570 | -€9,825 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €8,066 | €8,294 | +€228 | +2.8% |
| Trade debts | 44 | €476 | €5,488 | +€5,012 | +1,054% |
| Suppliers | 440/4 | €476 | €5,488 | +€5,012 | +1,054% |
| Taxes, remuneration and social security | 45 | €31,905 | €19,766 | -€12,139 | -38.0% |
| Taxes | 450/3 | €29,276 | €15,140 | -€14,136 | -48.3% |
| Remuneration and social security | 454/9 | €2,629 | €4,626 | +€1,997 | +76.0% |
| Other amounts payable | 47/48 | €2,949 | €23 | -€2,926 | -99.2% |
| Remuneration, social security and pensions | 62 | €27,447 | €28,063 | +€616 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,384 | €14,030 | +€646 | +4.8% |
| Other operating charges | 640/8 | €1,712 | €3,422 | +€1,711 | +99.9% |
| Gross operating margin | 9900 | €94,763 | €77,388 | -€17,375 | -18.3% |
| Operating profit (loss) | 9901 | €52,220 | €31,873 | -€20,347 | -39.0% |
| Financial income | 75/76B | €3 | €1 | -€2 | -64.9% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -64.9% |
| Financial charges | 65/66B | €3,958 | €4,703 | +€744 | +18.8% |
| Recurring financial charges | 65 | €3,958 | €4,703 | +€744 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €48,265 | €27,171 | -€21,094 | -43.7% |
| Income taxes | 67/77 | €11,865 | €4,335 | -€7,531 | -63.5% |
| Profit (loss) for the period | 9904 | €36,400 | €22,837 | -€13,563 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,400 | €22,837 | -€13,563 | -37.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.