WGArchitects: 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.
WGArchitects
Largest movements
- Cash +€69,378
up €69,378 (+151.1%), from €45,915 to €115,293
mainly Net result for the year (+€55,780) and Tax, wage and social debts (+€18,478)
- Receivables within one year +€2,836
up €2,836 (+23.8%), from €11,938 to €14,774
of which Trade receivables: +€4,686
- Tangible fixed assets +€2,802
up €2,802 (+101.6%), from €2,758 to €5,561
of which Furniture and vehicles: +€3,394
- Reserves +€55,780
up €55,780 (+120.6%), from €46,266 to €102,046
- Tax, wage and social debts +€18,478
up €18,478 (+163.6%), from €11,293 to €29,771
- Gross operating margin +€35,943
up €35,943 (+71.9%), from €50,015 to €85,958
- Taxes +€26,515
new in 2025: €26,515
- Financial charges +€1,525
up €1,525 (+137.4%), from €1,109 to €2,634
- Depreciation -€1,070
down €1,070 (-50.9%), from €2,101 to €1,031
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.
Cash bridge derived
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 | €60,611 | €135,628 | +€75,016 | +123.8% |
| Fixed assets | 21/28 | €2,758 | €5,561 | +€2,802 | +101.6% |
| Tangible fixed assets | 22/27 | €2,758 | €5,561 | +€2,802 | +101.6% |
| Plant, machinery and equipment | 23 | €2,758 | €2,167 | -€592 | -21.5% |
| Furniture and vehicles | 24 | - | €3,394 | +€3,394 | |
| Current assets | 29/58 | €57,853 | €130,067 | +€72,214 | +124.8% |
| Amounts receivable within one year | 40/41 | €11,938 | €14,774 | +€2,836 | +23.8% |
| Trade receivables | 40 | €10,088 | €14,774 | +€4,686 | +46.4% |
| Other amounts receivable | 41 | €1,849 | - | -€1,849 | |
| Cash at bank and in hand | 54/58 | €45,915 | €115,293 | +€69,378 | +151.1% |
| Total equity and liabilities | 10/49 | €60,611 | €135,628 | +€75,016 | +123.8% |
| Equity | 10/15 | €49,266 | €105,046 | +€55,780 | +113.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,266 | €102,046 | +€55,780 | +120.6% |
| Distributable reserves | 133 | €46,266 | €102,046 | +€55,780 | +120.6% |
| Amounts payable | 17/49 | €11,345 | €30,581 | +€19,236 | +169.6% |
| Amounts payable within one year | 42/48 | €11,345 | €30,581 | +€19,236 | +169.6% |
| Trade debts | 44 | €52 | €414 | +€362 | +696.5% |
| Suppliers | 440/4 | €52 | €414 | +€362 | +696.5% |
| Taxes, remuneration and social security | 45 | €11,293 | €29,771 | +€18,478 | +163.6% |
| Taxes | 450/3 | €11,293 | €29,771 | +€18,478 | +163.6% |
| Other amounts payable | 47/48 | - | €396 | +€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,101 | €1,031 | -€1,070 | -50.9% |
| Other operating charges | 640/8 | €538 | - | -€538 | |
| Gross operating margin | 9900 | €50,015 | €85,958 | +€35,943 | +71.9% |
| Operating profit (loss) | 9901 | €47,376 | €84,927 | +€37,551 | +79.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,109 | €2,634 | +€1,525 | +137.4% |
| Recurring financial charges | 65 | €1,109 | €2,634 | +€1,525 | +137.4% |
| Profit (loss) for the period before taxes | 9903 | €46,266 | €82,295 | +€36,028 | +77.9% |
| Income taxes | 67/77 | - | €26,515 | +€26,515 | |
| Profit (loss) for the period | 9904 | €46,266 | €55,780 | +€9,513 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,266 | €55,780 | +€9,513 | +20.6% |
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 10 October 2026 via checked.be.