ZONE 2: what changed
What changed
ZONE 2
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€9,642
2024 · €48,045-€38,404
Equity
€152,192
2024 · €142,551+€9,642
Cash
-
2024 · €1,629-€1,629
Balance sheet total
€468,301
2024 · €524,937-€56,636
Largest movements
Assets
- Tangible fixed assets -€34,061
down €34,061 (-7.4%), from €463,366 to €429,305
of which Assets under construction and advance payments: -€21,441
- Receivables within one year -€20,946
down €20,946 (-34.9%), from €59,942 to €38,996
of which Trade receivables: -€23,322
Equity and liabilities
- Debts after one year -€58,950
down €58,950 (-26.5%), from €222,126 to €163,176
- Tax, wage and social debts -€12,850
no longer reported in 2025 (was €12,850)
- Profit (loss) carried forward +€9,642
up €9,642 (+11.8%), from €81,991 to €91,632
Income statement
- Gross operating margin -€54,400
down €54,400 (-47.1%), from €115,490 to €61,091
- Taxes -€6,714
down €6,714, from €6,707 to -€6
- Depreciation -€6,525
down €6,525 (-14.2%), from €45,805 to €39,280
- Financial charges -€2,744
down €2,744 (-22.7%), from €12,093 to €9,349
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
€48,045
Gross operating margin
-€54,400
Depreciation
+€6,525
Other operating charges
+€13
Financial charges
+€2,744
Taxes
+€6,714
Result 2025
€9,642
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
+€59,681
Investment
-€5,219
Financing
-€56,092
Cash 2024
€1,629
From operations (derived)
+€59,681
Net result for the year
+€9,642
Depreciation
+€39,280
Receivables within one year
+€20,946
Trade debts
+€1,324
Tax, wage and social debts
-€12,850
Other debts
+€1,340
Investment (derived)
-€5,219
Investment in fixed assets (net)
-€5,219
Financing
-€56,092
Debts after one year
-€58,950
Current portion of long-term debt
+€1,640
Short-term financial debts
+€1,219
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €524,937 | €468,301 | -€56,636 | -10.8% |
| Fixed assets | 21/28 | €463,366 | €429,305 | -€34,061 | -7.4% |
| Tangible fixed assets | 22/27 | €463,366 | €429,305 | -€34,061 | -7.4% |
| Land and buildings | 22 | €122,525 | €120,700 | -€1,825 | -1.5% |
| Plant, machinery and equipment | 23 | €236 | €3,042 | +€2,806 | +1,190% |
| Furniture and vehicles | 24 | €52,685 | €38,033 | -€14,652 | -27.8% |
| Other tangible fixed assets | 26 | - | €1,052 | +€1,052 | |
| Assets under construction and advance payments | 27 | €287,920 | €266,479 | -€21,441 | -7.4% |
| Current assets | 29/58 | €61,571 | €38,996 | -€22,575 | -36.7% |
| Amounts receivable within one year | 40/41 | €59,942 | €38,996 | -€20,946 | -34.9% |
| Trade receivables | 40 | €52,631 | €29,309 | -€23,322 | -44.3% |
| Other amounts receivable | 41 | €7,311 | €9,687 | +€2,376 | +32.5% |
| Cash at bank and in hand | 54/58 | €1,629 | - | -€1,629 | |
| Total equity and liabilities | 10/49 | €524,937 | €468,301 | -€56,636 | -10.8% |
| Equity | 10/15 | €142,551 | €152,192 | +€9,642 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,360 | €54,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,500 | €52,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,991 | €91,632 | +€9,642 | +11.8% |
| Amounts payable | 17/49 | €382,387 | €316,109 | -€66,278 | -17.3% |
| Amounts payable after more than one year | 17 | €222,126 | €163,176 | -€58,950 | -26.5% |
| Financial debts | 170/4 | €222,126 | €163,176 | -€58,950 | -26.5% |
| Amounts payable within one year | 42/48 | €160,261 | €152,933 | -€7,328 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €53,595 | €55,235 | +€1,640 | +3.1% |
| Financial debts | 43 | - | €1,219 | +€1,219 | |
| Credit institutions | 430/8 | - | €1,219 | +€1,219 | |
| Trade debts | 44 | €1,169 | €2,492 | +€1,324 | +113% |
| Suppliers | 440/4 | €1,169 | €2,492 | +€1,324 | +113% |
| Taxes, remuneration and social security | 45 | €12,850 | - | -€12,850 | |
| Taxes | 450/3 | €12,850 | - | -€12,850 | |
| Other amounts payable | 47/48 | €92,647 | €93,987 | +€1,340 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,805 | €39,280 | -€6,525 | -14.2% |
| Other operating charges | 640/8 | €2,840 | €2,827 | -€13 | -0.5% |
| Gross operating margin | 9900 | €115,490 | €61,091 | -€54,400 | -47.1% |
| Operating profit (loss) | 9901 | €66,845 | €18,984 | -€47,861 | -71.6% |
| Financial charges | 65/66B | €12,093 | €9,349 | -€2,744 | -22.7% |
| Recurring financial charges | 65 | €12,093 | €9,349 | -€2,744 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €54,752 | €9,635 | -€45,117 | -82.4% |
| Income taxes | 67/77 | €6,707 | -€6 | -€6,714 | |
| Profit (loss) for the period | 9904 | €48,045 | €9,642 | -€38,404 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,045 | €9,642 | -€38,404 | -79.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.