YD Architecture: 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.
YD Architecture
Largest movements
- Tangible fixed assets +€3,770
up €3,770 (+64.5%), from €5,849 to €9,619
of which Furniture and vehicles: +€4,080
- Deferred charges and accrued income +€1,350
up €1,350 (+68.7%), from €1,964 to €3,314
- Cash -€910
down €910 (-4.2%), from €21,886 to €20,976
mainly Investment in fixed assets (net) (-€7,194) and Trade debts (-€2,546)
- Reserves +€4,430
up €4,430 (+15.3%), from €28,923 to €33,353
- Tax, wage and social debts +€3,038
up €3,038 (+55.5%), from €5,478 to €8,516
of which Taxes: +€1,538
- Trade debts -€2,546
down €2,546 (-71.6%), from €3,555 to €1,009
- Advances received -€605
no longer reported in 2025 (was €605)
- Gross operating margin +€9,182
up €9,182 (+231.8%), from €3,961 to €13,143
- Depreciation +€1,773
up €1,773 (+104.2%), from €1,701 to €3,474
- Taxes +€1,006
up €1,006 (+43.8%), from €2,297 to €3,303
- Other operating charges +€777
up €777 (+129.0%), from €602 to €1,379
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 | €46,047 | €49,900 | +€3,853 | +8.4% |
| Fixed assets | 21/28 | €5,899 | €9,619 | +€3,720 | +63.1% |
| Tangible fixed assets | 22/27 | €5,849 | €9,619 | +€3,770 | +64.5% |
| Furniture and vehicles | 24 | €4,920 | €9,000 | +€4,080 | +82.9% |
| Other tangible fixed assets | 26 | €929 | €619 | -€310 | -33.3% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €40,148 | €40,281 | +€133 | +0.3% |
| Amounts receivable within one year | 40/41 | €16,298 | €15,991 | -€307 | -1.9% |
| Trade receivables | 40 | €15,524 | €15,991 | +€467 | +3.0% |
| Other amounts receivable | 41 | €774 | - | -€774 | |
| Cash at bank and in hand | 54/58 | €21,886 | €20,976 | -€910 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,964 | €3,314 | +€1,350 | +68.7% |
| Total equity and liabilities | 10/49 | €46,047 | €49,900 | +€3,853 | +8.4% |
| Equity | 10/15 | €32,822 | €37,257 | +€4,435 | +13.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,923 | €33,353 | +€4,430 | +15.3% |
| Distributable reserves | 133 | €28,923 | €33,353 | +€4,430 | +15.3% |
| Profit (loss) carried forward | 14 | -€1,101 | -€1,095 | +€5 | +0.5% |
| Amounts payable | 17/49 | €13,225 | €12,643 | -€582 | -4.4% |
| Amounts payable within one year | 42/48 | €13,201 | €12,643 | -€558 | -4.2% |
| Trade debts | 44 | €3,555 | €1,009 | -€2,546 | -71.6% |
| Suppliers | 440/4 | €3,555 | €1,009 | -€2,546 | -71.6% |
| Advances received on contracts in progress | 46 | €605 | - | -€605 | |
| Taxes, remuneration and social security | 45 | €5,478 | €8,516 | +€3,038 | +55.5% |
| Taxes | 450/3 | €3,978 | €5,516 | +€1,538 | +38.7% |
| Remuneration and social security | 454/9 | €1,500 | €3,000 | +€1,500 | +100.0% |
| Other amounts payable | 47/48 | €3,563 | €3,118 | -€445 | -12.5% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,701 | €3,474 | +€1,773 | +104.2% |
| Other operating charges | 640/8 | €602 | €1,379 | +€777 | +129.0% |
| Non-recurring operating charges | 66A | - | €140 | +€140 | |
| Gross operating margin | 9900 | €3,961 | €13,143 | +€9,182 | +231.8% |
| Operating profit (loss) | 9901 | €1,658 | €8,149 | +€6,491 | +391.5% |
| Financial charges | 65/66B | €462 | €412 | -€50 | -10.9% |
| Recurring financial charges | 65 | €462 | €412 | -€50 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €1,196 | €7,738 | +€6,542 | +547.0% |
| Income taxes | 67/77 | €2,297 | €3,303 | +€1,006 | +43.8% |
| Profit (loss) for the period | 9904 | -€1,101 | €4,435 | +€5,536 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,101 | €4,435 | +€5,536 |
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.