Architect Elke Le Comte: 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.
Architect Elke Le Comte
Largest movements
- Cash +€71,434
up €71,434 (+58.8%), from €121,462 to €192,896
mainly Net result for the year (+€67,061) and Tax, wage and social debts (+€23,115)
- Tangible fixed assets +€5,953
up €5,953 (+318%), from €1,870 to €7,824
of which Furniture and vehicles: +€4,815
- Receivables within one year +€4,532
up €4,532 (+2,423%), from €187 to €4,719
of which Trade receivables: +€4,719
- Profit (loss) carried forward +€42,061
up €42,061 (+84.0%), from €50,082 to €92,143
- Reserves +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Tax, wage and social debts +€23,115
up €23,115 (+86.6%), from €26,704 to €49,820
of which Taxes: +€23,115
- Other debts -€5,392
down €5,392 (-44.3%), from €12,164 to €6,772
- Trade debts -€3,712
down €3,712 (-37.3%), from €9,949 to €6,237
- Gross operating margin -€11,096
down €11,096 (-11.0%), from €101,151 to €90,054
- Taxes -€1,960
down €1,960 (-8.8%), from €22,217 to €20,257
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 | €128,900 | €209,971 | +€81,072 | +62.9% |
| Fixed assets | 21/28 | €1,870 | €7,824 | +€5,953 | +318% |
| Tangible fixed assets | 22/27 | €1,870 | €7,824 | +€5,953 | +318% |
| Plant, machinery and equipment | 23 | €1,090 | €868 | -€221 | -20.3% |
| Furniture and vehicles | 24 | €781 | €5,596 | +€4,815 | +617% |
| Other tangible fixed assets | 26 | - | €1,359 | +€1,359 | |
| Current assets | 29/58 | €127,030 | €202,148 | +€75,118 | +59.1% |
| Amounts receivable within one year | 40/41 | €187 | €4,719 | +€4,532 | +2,423% |
| Trade receivables | 40 | - | €4,719 | +€4,719 | |
| Other amounts receivable | 41 | €187 | - | -€187 | |
| Cash at bank and in hand | 54/58 | €121,462 | €192,896 | +€71,434 | +58.8% |
| Deferred charges and accrued income | 490/1 | €5,381 | €4,533 | -€848 | -15.8% |
| Total equity and liabilities | 10/49 | €128,900 | €209,971 | +€81,072 | +62.9% |
| Equity | 10/15 | €80,082 | €147,143 | +€67,061 | +83.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €50,000 | +€25,000 | +100% |
| Distributable reserves | 133 | €25,000 | €50,000 | +€25,000 | +100% |
| Profit (loss) carried forward | 14 | €50,082 | €92,143 | +€42,061 | +84.0% |
| Amounts payable | 17/49 | €48,817 | €62,828 | +€14,011 | +28.7% |
| Amounts payable within one year | 42/48 | €48,817 | €62,828 | +€14,011 | +28.7% |
| Trade debts | 44 | €9,949 | €6,237 | -€3,712 | -37.3% |
| Suppliers | 440/4 | €9,949 | €6,237 | -€3,712 | -37.3% |
| Taxes, remuneration and social security | 45 | €26,704 | €49,820 | +€23,115 | +86.6% |
| Taxes | 450/3 | €24,304 | €47,420 | +€23,115 | +95.1% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €12,164 | €6,772 | -€5,392 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,484 | €898 | -€585 | -39.4% |
| Other operating charges | 640/8 | €1,535 | €935 | -€600 | -39.1% |
| Gross operating margin | 9900 | €101,151 | €90,054 | -€11,096 | -11.0% |
| Operating profit (loss) | 9901 | €98,132 | €88,221 | -€9,911 | -10.1% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €832 | €910 | +€78 | +9.4% |
| Recurring financial charges | 65 | €832 | €910 | +€78 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €97,300 | €87,318 | -€9,982 | -10.3% |
| Income taxes | 67/77 | €22,217 | €20,257 | -€1,960 | -8.8% |
| Profit (loss) for the period | 9904 | €75,082 | €67,061 | -€8,022 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,082 | €67,061 | -€8,022 | -10.7% |
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 27 October 2026 via checked.be.