WB-architect: 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.
WB-architect
Largest movements
- Cash +€43,652
up €43,652 (+58.0%), from €75,220 to €118,872
mainly Net result for the year (+€32,550) and Other debts (+€32,364)
- Receivables within one year -€19,480
down €19,480 (-87.2%), from €22,332 to €2,852
of which Trade receivables: -€20,386
- Tangible fixed assets -€4,476
down €4,476 (-26.6%), from €16,820 to €12,344
of which Plant, machinery and equipment: -€4,177
- Other debts +€32,364
up €32,364 (+23,744%), from €136 to €32,500
- Tax, wage and social debts -€11,189
down €11,189 (-85.4%), from €13,095 to €1,906
of which Taxes: -€7,181
- Gross operating margin +€15,887
up €15,887 (+51.5%), from €30,869 to €46,756
- Taxes +€3,044
up €3,044 (+55.9%), from €5,449 to €8,493
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 | €116,512 | €136,905 | +€20,393 | +17.5% |
| Fixed assets | 21/28 | €16,820 | €12,344 | -€4,476 | -26.6% |
| Tangible fixed assets | 22/27 | €16,820 | €12,344 | -€4,476 | -26.6% |
| Land and buildings | 22 | €1,941 | €1,642 | -€299 | -15.4% |
| Plant, machinery and equipment | 23 | €14,879 | €10,702 | -€4,177 | -28.1% |
| Current assets | 29/58 | €99,692 | €124,561 | +€24,869 | +24.9% |
| Amounts receivable within one year | 40/41 | €22,332 | €2,852 | -€19,480 | -87.2% |
| Trade receivables | 40 | €21,781 | €1,396 | -€20,386 | -93.6% |
| Other amounts receivable | 41 | €551 | €1,457 | +€906 | +164% |
| Cash at bank and in hand | 54/58 | €75,220 | €118,872 | +€43,652 | +58.0% |
| Deferred charges and accrued income | 490/1 | €2,139 | €2,836 | +€697 | +32.6% |
| Total equity and liabilities | 10/49 | €116,512 | €136,905 | +€20,393 | +17.5% |
| Equity | 10/15 | €100,296 | €100,346 | +€50 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,296 | €95,346 | +€50 | +0.1% |
| Distributable reserves | 133 | €95,296 | €95,346 | +€50 | +0.1% |
| Amounts payable | 17/49 | €16,216 | €36,559 | +€20,343 | +125% |
| Amounts payable within one year | 42/48 | €13,296 | €34,406 | +€21,110 | +159% |
| Trade debts | 44 | €65 | - | -€65 | |
| Suppliers | 440/4 | €65 | - | -€65 | |
| Taxes, remuneration and social security | 45 | €13,095 | €1,906 | -€11,189 | -85.4% |
| Taxes | 450/3 | €8,087 | €906 | -€7,181 | -88.8% |
| Remuneration and social security | 454/9 | €5,008 | €1,000 | -€4,008 | -80.0% |
| Other amounts payable | 47/48 | €136 | €32,500 | +€32,364 | +23,744% |
| Accrued charges and deferred income | 492/3 | €2,920 | €2,153 | -€767 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,425 | €4,476 | +€51 | +1.1% |
| Other operating charges | 640/8 | €744 | €767 | +€23 | +3.1% |
| Non-recurring operating charges | 66A | €253 | - | -€253 | |
| Gross operating margin | 9900 | €30,869 | €46,756 | +€15,887 | +51.5% |
| Operating profit (loss) | 9901 | €25,447 | €41,513 | +€16,067 | +63.1% |
| Financial charges | 65/66B | €438 | €470 | +€33 | +7.5% |
| Recurring financial charges | 65 | €438 | €470 | +€33 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €25,009 | €41,043 | +€16,034 | +64.1% |
| Income taxes | 67/77 | €5,449 | €8,493 | +€3,044 | +55.9% |
| Profit (loss) for the period | 9904 | €19,560 | €32,550 | +€12,990 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,560 | €32,550 | +€12,990 | +66.4% |
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 17 October 2026 via checked.be.