What changed?
Two fiscal 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.
ARCHITECTENBUREAU KATRIEN BAUTERS
Largest movements
- Cash +€59,123
up €59,123 (+26.7%), from €221,256 to €280,380
mainly Net result for the year (+€42,820) and Receivables within one year (+€33,568)
- Receivables within one year -€33,568
down €33,568 (-74.4%), from €45,136 to €11,568
of which Trade receivables: -€34,174
- Tangible fixed assets +€4,075
up €4,075 (+17.0%), from €24,021 to €28,096
of which Other tangible fixed assets: +€3,129
- Reserves +€42,810
up €42,810 (+20.2%), from €212,350 to €255,160
- Trade debts -€5,350
down €5,350 (-47.6%), from €11,233 to €5,883
- Tax, wage and social debts -€4,737
down €4,737 (-16.1%), from €29,361 to €24,624
of which Taxes: -€2,898
- Gross operating margin -€10,790
down €10,790 (-7.3%), from €148,382 to €137,592
- Staff costs +€7,875
up €7,875 (+16.1%), from €48,852 to €56,726
- Write-downs -€4,479
down €4,479 (-100.0%), from €4,479 to €0
- Taxes -€3,545
down €3,545 (-15.3%), from €23,219 to €19,674
- Other operating charges -€1,576
down €1,576 (-49.0%), from €3,215 to €1,638
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 | €290,413 | €320,043 | +€29,630 | +10.2% |
| Fixed assets | 21/28 | €24,021 | €28,096 | +€4,075 | +17.0% |
| Tangible fixed assets | 22/27 | €24,021 | €28,096 | +€4,075 | +17.0% |
| Plant, machinery and equipment | 23 | €3,317 | €2,260 | -€1,057 | -31.9% |
| Furniture and vehicles | 24 | €2,879 | €4,882 | +€2,003 | +69.6% |
| Other tangible fixed assets | 26 | €17,825 | €20,954 | +€3,129 | +17.6% |
| Current assets | 29/58 | €266,392 | €291,947 | +€25,555 | +9.6% |
| Amounts receivable within one year | 40/41 | €45,136 | €11,568 | -€33,568 | -74.4% |
| Trade receivables | 40 | €44,795 | €10,621 | -€34,174 | -76.3% |
| Other amounts receivable | 41 | €341 | €947 | +€606 | +177.8% |
| Cash at bank and in hand | 54/58 | €221,256 | €280,380 | +€59,123 | +26.7% |
| Total equity and liabilities | 10/49 | €290,413 | €320,043 | +€29,630 | +10.2% |
| Equity | 10/15 | €218,608 | €261,428 | +€42,820 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €212,350 | €255,160 | +€42,810 | +20.2% |
| Distributable reserves | 133 | €212,350 | €255,160 | +€42,810 | +20.2% |
| Profit (loss) carried forward | 14 | €58 | €68 | +€10 | +17.5% |
| Amounts payable | 17/49 | €71,805 | €58,616 | -€13,190 | -18.4% |
| Amounts payable after more than one year | 17 | €26,000 | €26,000 | = | 0.0% |
| Other amounts payable | 178/9 | €26,000 | €26,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,805 | €32,616 | -€13,190 | -28.8% |
| Trade debts | 44 | €11,233 | €5,883 | -€5,350 | -47.6% |
| Suppliers | 440/4 | €11,233 | €5,883 | -€5,350 | -47.6% |
| Taxes, remuneration and social security | 45 | €29,361 | €24,624 | -€4,737 | -16.1% |
| Taxes | 450/3 | €17,550 | €14,652 | -€2,898 | -16.5% |
| Remuneration and social security | 454/9 | €11,811 | €9,972 | -€1,839 | -15.6% |
| Other amounts payable | 47/48 | €5,211 | €2,109 | -€3,102 | -59.5% |
| Remuneration, social security and pensions | 62 | €48,852 | €56,726 | +€7,875 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,280 | €10,301 | +€21 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,479 | €0 | -€4,479 | -100.0% |
| Other operating charges | 640/8 | €3,215 | €1,638 | -€1,576 | -49.0% |
| Gross operating margin | 9900 | €148,382 | €137,592 | -€10,790 | -7.3% |
| Operating profit (loss) | 9901 | €81,557 | €68,927 | -€12,630 | -15.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €7,272 | €6,433 | -€839 | -11.5% |
| Recurring financial charges | 65 | €7,272 | €6,433 | -€839 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €74,290 | €62,494 | -€11,796 | -15.9% |
| Income taxes | 67/77 | €23,219 | €19,674 | -€3,545 | -15.3% |
| Profit (loss) for the period | 9904 | €51,071 | €42,820 | -€8,251 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,071 | €42,820 | -€8,251 | -16.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 September 2026 via checked.be.