WS ARCHITECTUUR: 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.
WS ARCHITECTUUR
Largest movements
- Receivables within one year +€13,502
up €13,502 (+48,673%), from €28 to €13,530
of which Trade receivables: +€12,935
- Tangible fixed assets +€9,072
up €9,072 (+55.4%), from €16,369 to €25,440
of which Land and buildings: +€5,960
- Intangible fixed assets -€6,914
down €6,914 (-11.1%), from €62,082 to €55,168
- Cash -€5,688
down €5,688 (-8.5%), from €66,654 to €60,966
mainly Investment in fixed assets (net) (-€15,047) and Receivables within one year (-€13,502)
- Deferred charges and accrued income -€2,194
down €2,194 (-57.3%), from €3,828 to €1,634
- Reserves +€21,658
up €21,658 (+213%), from €10,146 to €31,805
- Debts after one year -€11,076
down €11,076 (-40.7%), from €27,183 to €16,106
- Other debts -€4,486
down €4,486 (-5.0%), from €89,059 to €84,573
- Tax, wage and social debts +€4,012
up €4,012 (+140%), from €2,857 to €6,869
- Trade debts -€2,909
down €2,909 (-42.9%), from €6,782 to €3,873
- Gross operating margin +€21,092
up €21,092 (+79.4%), from €26,563 to €47,655
- Taxes +€3,552
up €3,552 (+119%), from €2,987 to €6,539
- Financial charges +€1,992
up €1,992 (+69.2%), from €2,879 to €4,871
- Depreciation +€1,571
up €1,571 (+13.9%), from €11,318 to €12,889
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 | €148,961 | €156,738 | +€7,777 | +5.2% |
| Fixed assets | 21/28 | €78,451 | €80,609 | +€2,158 | +2.8% |
| Intangible fixed assets | 21 | €62,082 | €55,168 | -€6,914 | -11.1% |
| Tangible fixed assets | 22/27 | €16,369 | €25,440 | +€9,072 | +55.4% |
| Land and buildings | 22 | €13,254 | €19,214 | +€5,960 | +45.0% |
| Furniture and vehicles | 24 | €3,114 | €6,226 | +€3,112 | +99.9% |
| Current assets | 29/58 | €70,510 | €76,129 | +€5,619 | +8.0% |
| Amounts receivable within one year | 40/41 | €28 | €13,530 | +€13,502 | +48,673% |
| Trade receivables | 40 | - | €12,935 | +€12,935 | |
| Other amounts receivable | 41 | €28 | €595 | +€567 | +2,044% |
| Cash at bank and in hand | 54/58 | €66,654 | €60,966 | -€5,688 | -8.5% |
| Deferred charges and accrued income | 490/1 | €3,828 | €1,634 | -€2,194 | -57.3% |
| Total equity and liabilities | 10/49 | €148,961 | €156,738 | +€7,777 | +5.2% |
| Equity | 10/15 | €12,146 | €33,805 | +€21,658 | +178% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,146 | €31,805 | +€21,658 | +213% |
| Distributable reserves | 133 | €10,146 | €31,805 | +€21,658 | +213% |
| Amounts payable | 17/49 | €136,815 | €122,933 | -€13,882 | -10.1% |
| Amounts payable after more than one year | 17 | €27,183 | €16,106 | -€11,076 | -40.7% |
| Financial debts | 170/4 | €27,183 | €16,106 | -€11,076 | -40.7% |
| Amounts payable within one year | 42/48 | €109,632 | €106,827 | -€2,805 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €10,840 | €11,076 | +€236 | +2.2% |
| Financial debts | 43 | €94 | €435 | +€341 | +363% |
| Credit institutions | 430/8 | €94 | €435 | +€341 | +363% |
| Trade debts | 44 | €6,782 | €3,873 | -€2,909 | -42.9% |
| Suppliers | 440/4 | €6,782 | €3,873 | -€2,909 | -42.9% |
| Taxes, remuneration and social security | 45 | €2,857 | €6,869 | +€4,012 | +140% |
| Taxes | 450/3 | €2,857 | €6,869 | +€4,012 | +140% |
| Other amounts payable | 47/48 | €89,059 | €84,573 | -€4,486 | -5.0% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,318 | €12,889 | +€1,571 | +13.9% |
| Other operating charges | 640/8 | €788 | €714 | -€74 | -9.4% |
| Gross operating margin | 9900 | €26,563 | €47,655 | +€21,092 | +79.4% |
| Operating profit (loss) | 9901 | €14,457 | €33,802 | +€19,345 | +134% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €2,879 | €4,871 | +€1,992 | +69.2% |
| Recurring financial charges | 65 | €2,879 | €4,871 | +€1,992 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €11,578 | €29,031 | +€17,453 | +151% |
| Income taxes | 67/77 | €2,987 | €6,539 | +€3,552 | +119% |
| Profit (loss) for the period | 9904 | €8,590 | €22,491 | +€13,901 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €8,590 | €22,491 | +€13,901 | +162% |
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 30 October 2026 via checked.be.