WERNER WOUTERS ARCHITECT: what changed
What changed
WERNER WOUTERS ARCHITECT
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€19,193
2024 · €16,913+€2,280
Equity
€156,589
2024 · €138,246+€18,343
Cash
€24,174
2024 · €11,630+€12,544
Balance sheet total
€1.5m
2024 · €1.4m+€125,947
Largest movements
Assets
- Tangible fixed assets +€101,467
up €101,467 (+7.7%), from €1.3m to €1.4m
of which Land and buildings: +€110,574
- Receivables within one year +€15,437
up €15,437 (+53.4%), from €28,887 to €44,324
of which Trade receivables: +€10,694
Equity and liabilities
- Debts after one year +€124,676
up €124,676 (+11.8%), from €1.1m to €1.2m
- Other debts -€32,937
down €32,937 (-28.9%), from €113,897 to €80,959
- Reserves +€18,343
up €18,343 (+13.9%), from €132,046 to €150,389
- Accrued charges and deferred income +€14,943
up €14,943 (+125%), from €11,996 to €26,939
Income statement
- Depreciation -€18,810
down €18,810 (-24.8%), from €75,749 to €56,939
- Financial charges +€18,797
up €18,797 (+98.4%), from €19,095 to €37,891
- Gross operating margin +€3,303
up €3,303 (+2.7%), from €123,865 to €127,168
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
€16,913
Gross operating margin
+€3,303
Depreciation
+€18,810
Other operating charges
+€170
Financial income
-€84
Financial charges
-€18,797
Taxes
-€1,122
Result 2025
€19,193
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
+€46,185
Investment
-€158,406
Financing
+€124,765
Cash 2024
€11,630
From operations (derived)
+€46,185
Net result for the year
+€19,193
Depreciation
+€56,939
Receivables within one year
-€15,437
Deferred charges and accrued income
+€3,501
Trade debts
-€453
Tax, wage and social debts
+€436
Other debts
-€32,937
Accrued charges and deferred income
+€14,943
Investment (derived)
-€158,406
Investment in fixed assets (net)
-€158,406
Financing
+€124,765
Debts after one year
+€124,676
Current portion of long-term debt
+€939
Contributions, distributions and other
-€850
Cash 2025
€24,174
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,364,946 | €1,490,893 | +€125,947 | +9.2% |
| Fixed assets | 21/28 | €1,317,036 | €1,418,504 | +€101,467 | +7.7% |
| Tangible fixed assets | 22/27 | €1,317,036 | €1,418,504 | +€101,467 | +7.7% |
| Land and buildings | 22 | €1,261,455 | €1,372,029 | +€110,574 | +8.8% |
| Plant, machinery and equipment | 23 | €31,574 | €28,732 | -€2,842 | -9.0% |
| Furniture and vehicles | 24 | €24,007 | €17,743 | -€6,265 | -26.1% |
| Current assets | 29/58 | €47,910 | €72,389 | +€24,480 | +51.1% |
| Amounts receivable within one year | 40/41 | €28,887 | €44,324 | +€15,437 | +53.4% |
| Trade receivables | 40 | €20,748 | €31,442 | +€10,694 | +51.5% |
| Other amounts receivable | 41 | €8,139 | €12,882 | +€4,743 | +58.3% |
| Cash at bank and in hand | 54/58 | €11,630 | €24,174 | +€12,544 | +108% |
| Deferred charges and accrued income | 490/1 | €7,393 | €3,892 | -€3,501 | -47.4% |
| Total equity and liabilities | 10/49 | €1,364,946 | €1,490,893 | +€125,947 | +9.2% |
| Equity | 10/15 | €138,246 | €156,589 | +€18,343 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €132,046 | €150,389 | +€18,343 | +13.9% |
| Distributable reserves | 133 | €132,046 | €150,389 | +€18,343 | +13.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,226,700 | €1,334,304 | +€107,604 | +8.8% |
| Amounts payable after more than one year | 17 | €1,060,345 | €1,185,021 | +€124,676 | +11.8% |
| Financial debts | 170/4 | €1,060,345 | €1,185,021 | +€124,676 | +11.8% |
| Amounts payable within one year | 42/48 | €154,359 | €122,343 | -€32,015 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €20,635 | €21,574 | +€939 | +4.6% |
| Financial debts | 43 | €4,000 | €4,000 | = | 0.0% |
| Credit institutions | 430/8 | €4,000 | €4,000 | = | 0.0% |
| Trade debts | 44 | €3,810 | €3,356 | -€453 | -11.9% |
| Suppliers | 440/4 | €3,810 | €3,356 | -€453 | -11.9% |
| Taxes, remuneration and social security | 45 | €12,017 | €12,454 | +€436 | +3.6% |
| Taxes | 450/3 | €12,017 | €12,454 | +€436 | +3.6% |
| Other amounts payable | 47/48 | €113,897 | €80,959 | -€32,937 | -28.9% |
| Accrued charges and deferred income | 492/3 | €11,996 | €26,939 | +€14,943 | +125% |
| Non-recurring operating income | 76A | €7,500 | €1,085 | -€6,415 | -85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,749 | €56,939 | -€18,810 | -24.8% |
| Other operating charges | 640/8 | €5,328 | €5,158 | -€170 | -3.2% |
| Gross operating margin | 9900 | €123,865 | €127,168 | +€3,303 | +2.7% |
| Operating profit (loss) | 9901 | €42,788 | €65,071 | +€22,283 | +52.1% |
| Financial income | 75/76B | €84 | €0 | -€84 | -100% |
| Recurring financial income | 75 | €84 | €0 | -€84 | -100% |
| Financial charges | 65/66B | €19,095 | €37,891 | +€18,797 | +98.4% |
| Recurring financial charges | 65 | €19,095 | €37,891 | +€18,797 | +98.4% |
| Profit (loss) for the period before taxes | 9903 | €23,777 | €27,180 | +€3,402 | +14.3% |
| Income taxes | 67/77 | €6,865 | €7,987 | +€1,122 | +16.3% |
| Profit (loss) for the period | 9904 | €16,913 | €19,193 | +€2,280 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,913 | €19,193 | +€2,280 | +13.5% |
Next steps
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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 8 November 2026 via checked.be.