WBArchitectuur: 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.
WBArchitectuur
Largest movements
- Cash +€40,342
up €40,342 (+34.6%), from €116,446 to €156,788
mainly Net result for the year (+€62,563) and Depreciation (+€10,582)
- Current investments +€19,000
new in 2025: €19,000
- Tangible fixed assets -€7,433
down €7,433 (-19.4%), from €38,370 to €30,936
of which Furniture and vehicles: -€9,259
- Receivables within one year +€6,941
up €6,941 (+1,530%), from €454 to €7,395
of which Trade receivables: +€5,808
- Reserves +€55,563
up €55,563 (+44.1%), from €126,034 to €181,597
- Other debts -€9,290
down €9,290 (-100%), from €9,290 to €0
- Profit (loss) carried forward +€7,000
up €7,000, from -€7,000 to €0
- Tax, wage and social debts +€5,825
up €5,825 (+47.2%), from €12,346 to €18,170
of which Taxes: +€7,646
- Gross operating margin +€38,558
up €38,558 (+66.6%), from €57,918 to €96,476
- Taxes +€11,428
up €11,428 (+97.1%), from €11,765 to €23,193
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 | €160,331 | €220,551 | +€60,220 | +37.6% |
| Fixed assets | 21/28 | €38,370 | €30,936 | -€7,433 | -19.4% |
| Tangible fixed assets | 22/27 | €38,370 | €30,936 | -€7,433 | -19.4% |
| Plant, machinery and equipment | 23 | - | €1,826 | +€1,826 | |
| Furniture and vehicles | 24 | €38,370 | €29,110 | -€9,259 | -24.1% |
| Current assets | 29/58 | €121,961 | €189,615 | +€67,654 | +55.5% |
| Amounts receivable within one year | 40/41 | €454 | €7,395 | +€6,941 | +1,530% |
| Trade receivables | 40 | €454 | €6,262 | +€5,808 | +1,280% |
| Other amounts receivable | 41 | - | €1,133 | +€1,133 | |
| Current investments | 50/53 | - | €19,000 | +€19,000 | |
| Cash at bank and in hand | 54/58 | €116,446 | €156,788 | +€40,342 | +34.6% |
| Deferred charges and accrued income | 490/1 | €5,062 | €6,432 | +€1,370 | +27.1% |
| Total equity and liabilities | 10/49 | €160,331 | €220,551 | +€60,220 | +37.6% |
| Equity | 10/15 | €129,034 | €191,597 | +€62,563 | +48.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €126,034 | €181,597 | +€55,563 | +44.1% |
| Distributable reserves | 133 | €126,034 | €181,597 | +€55,563 | +44.1% |
| Profit (loss) carried forward | 14 | -€7,000 | €0 | +€7,000 | |
| Amounts payable | 17/49 | €31,297 | €28,954 | -€2,343 | -7.5% |
| Amounts payable within one year | 42/48 | €31,297 | €28,954 | -€2,343 | -7.5% |
| Trade debts | 44 | €9,661 | €10,783 | +€1,122 | +11.6% |
| Suppliers | 440/4 | €9,661 | €10,783 | +€1,122 | +11.6% |
| Taxes, remuneration and social security | 45 | €12,346 | €18,170 | +€5,825 | +47.2% |
| Taxes | 450/3 | €10,524 | €18,170 | +€7,646 | +72.7% |
| Remuneration and social security | 454/9 | €1,821 | €0 | -€1,821 | -100% |
| Other amounts payable | 47/48 | €9,290 | €0 | -€9,290 | -100% |
| Non-recurring operating income | 76A | - | €565 | +€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,292 | €10,582 | +€290 | +2.8% |
| Other operating charges | 640/8 | €808 | €520 | -€289 | -35.7% |
| Gross operating margin | 9900 | €57,918 | €96,476 | +€38,558 | +66.6% |
| Operating profit (loss) | 9901 | €46,817 | €85,375 | +€38,557 | +82.4% |
| Financial income | 75/76B | €1 | €422 | +€422 | +84,350% |
| Recurring financial income | 75 | €1 | €422 | +€422 | +84,350% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.2% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €46,779 | €85,756 | +€38,978 | +83.3% |
| Income taxes | 67/77 | €11,765 | €23,193 | +€11,428 | +97.1% |
| Profit (loss) for the period | 9904 | €35,014 | €62,563 | +€27,549 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,014 | €62,563 | +€27,549 | +78.7% |
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 31 October 2026 via checked.be.