Xavier Callens Architect: what changed
Xavier Callens Architect
Largest movements
- Receivables within one year -€20,985
down €20,985 (-36.9%), from €56,795 to €35,810
of which Trade receivables: -€14,428
- Cash +€14,553
up €14,553 (+82.2%), from €17,694 to €32,247
mainly Net result for the year (+€38,055) and Receivables within one year (+€20,985)
- Other debts -€3,896
down €3,896 (-9.0%), from €43,528 to €39,631
- Trade debts -€3,346
down €3,346 (-42.0%), from €7,964 to €4,618
- Tax, wage and social debts +€1,077
up €1,077 (+10.1%), from €10,665 to €11,742
- Gross operating margin -€5,879
down €5,879 (-9.5%), from €62,149 to €56,270
- Taxes -€833
down €833 (-6.0%), from €13,973 to €13,140
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,814 | €74,591 | -€6,223 | -7.7% |
| Fixed assets | 21/28 | €4,323 | €4,466 | +€143 | +3.3% |
| Tangible fixed assets | 22/27 | €4,323 | €4,466 | +€143 | +3.3% |
| Furniture and vehicles | 24 | €2,827 | €193 | -€2,634 | -93.2% |
| Other tangible fixed assets | 26 | €1,496 | €4,273 | +€2,777 | +186% |
| Current assets | 29/58 | €76,491 | €70,125 | -€6,366 | -8.3% |
| Amounts receivable within one year | 40/41 | €56,795 | €35,810 | -€20,985 | -36.9% |
| Trade receivables | 40 | €47,379 | €32,950 | -€14,428 | -30.5% |
| Other amounts receivable | 41 | €9,416 | €2,860 | -€6,557 | -69.6% |
| Cash at bank and in hand | 54/58 | €17,694 | €32,247 | +€14,553 | +82.2% |
| Deferred charges and accrued income | 490/1 | €2,002 | €2,069 | +€66 | +3.3% |
| Total equity and liabilities | 10/49 | €80,814 | €74,591 | -€6,223 | -7.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,214 | €55,991 | -€6,223 | -10.0% |
| Amounts payable within one year | 42/48 | €62,156 | €55,991 | -€6,165 | -9.9% |
| Trade debts | 44 | €7,964 | €4,618 | -€3,346 | -42.0% |
| Suppliers | 440/4 | €7,964 | €4,618 | -€3,346 | -42.0% |
| Taxes, remuneration and social security | 45 | €10,665 | €11,742 | +€1,077 | +10.1% |
| Taxes | 450/3 | €10,665 | €11,742 | +€1,077 | +10.1% |
| Other amounts payable | 47/48 | €43,528 | €39,631 | -€3,896 | -9.0% |
| Accrued charges and deferred income | 492/3 | €58 | €0 | -€58 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,366 | €3,334 | -€32 | -1.0% |
| Other operating charges | 640/8 | €1,290 | €1,305 | +€15 | +1.2% |
| Gross operating margin | 9900 | €62,149 | €56,270 | -€5,879 | -9.5% |
| Operating profit (loss) | 9901 | €57,492 | €51,630 | -€5,862 | -10.2% |
| Financial income | 75/76B | €226 | €12 | -€214 | -94.7% |
| Recurring financial income | 75 | €226 | €12 | -€214 | -94.7% |
| Financial charges | 65/66B | €217 | €447 | +€230 | +106% |
| Recurring financial charges | 65 | €217 | €447 | +€230 | +106% |
| Profit (loss) for the period before taxes | 9903 | €57,501 | €51,195 | -€6,306 | -11.0% |
| Income taxes | 67/77 | €13,973 | €13,140 | -€833 | -6.0% |
| Profit (loss) for the period | 9904 | €43,528 | €38,055 | -€5,473 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,528 | €38,055 | -€5,473 | -12.6% |
Next steps
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.