Architect Frédéric Gijsen: what changed
Architect Frédéric Gijsen
Largest movements
- Receivables within one year +€5,279
up €5,279 (+45.6%), from €11,574 to €16,853
of which Trade receivables: +€3,668
- Deferred charges and accrued income +€1,261
up €1,261 (+1,887%), from €67 to €1,328
- Cash -€1,235
down €1,235 (-19.9%), from €6,217 to €4,982
mainly Receivables within one year (-€5,279) and Deferred charges and accrued income (-€1,261)
- Tangible fixed assets -€657
down €657 (-25.7%), from €2,558 to €1,901
of which Furniture and vehicles: -€592
- Reserves +€17,900
new in 2025: €17,900
- Profit (loss) carried forward -€13,025
down €13,025 (-85.3%), from €15,264 to €2,239
- Trade debts +€965
up €965 (+106%), from €909 to €1,874
- Tax, wage and social debts -€842
down €842 (-34.7%), from €2,428 to €1,586
- Accrued charges and deferred income -€350
down €350 (-100%), from €350 to €0
- Gross operating margin +€5,409
up €5,409 (+187%), from €2,899 to €8,308
- Taxes +€2,016
up €2,016 (+334%), from €603 to €2,619
- Depreciation -€839
down €839 (-56.1%), from €1,495 to €657
- Financial income +€227
up €227 (+2,265,900%), from €0 to €227
- Other operating charges -€180
down €180 (-40.2%), from €448 to €268
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 | €21,451 | €26,099 | +€4,648 | +21.7% |
| Fixed assets | 21/28 | €3,593 | €2,936 | -€657 | -18.3% |
| Tangible fixed assets | 22/27 | €2,558 | €1,901 | -€657 | -25.7% |
| Land and buildings | 22 | €1,184 | €1,120 | -€64 | -5.4% |
| Furniture and vehicles | 24 | €1,374 | €781 | -€592 | -43.1% |
| Financial fixed assets | 28 | €1,035 | €1,035 | = | 0.0% |
| Current assets | 29/58 | €17,858 | €23,163 | +€5,304 | +29.7% |
| Amounts receivable within one year | 40/41 | €11,574 | €16,853 | +€5,279 | +45.6% |
| Trade receivables | 40 | €6,231 | €9,898 | +€3,668 | +58.9% |
| Other amounts receivable | 41 | €5,343 | €6,954 | +€1,611 | +30.1% |
| Cash at bank and in hand | 54/58 | €6,217 | €4,982 | -€1,235 | -19.9% |
| Deferred charges and accrued income | 490/1 | €67 | €1,328 | +€1,261 | +1,887% |
| Total equity and liabilities | 10/49 | €21,451 | €26,099 | +€4,648 | +21.7% |
| Equity | 10/15 | €17,764 | €22,639 | +€4,875 | +27.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €17,900 | +€17,900 | |
| Distributable reserves | 133 | - | €17,900 | +€17,900 | |
| Profit (loss) carried forward | 14 | €15,264 | €2,239 | -€13,025 | -85.3% |
| Amounts payable | 17/49 | €3,687 | €3,460 | -€227 | -6.2% |
| Amounts payable within one year | 42/48 | €3,337 | €3,460 | +€123 | +3.7% |
| Trade debts | 44 | €909 | €1,874 | +€965 | +106% |
| Suppliers | 440/4 | €909 | €1,874 | +€965 | +106% |
| Taxes, remuneration and social security | 45 | €2,428 | €1,586 | -€842 | -34.7% |
| Taxes | 450/3 | €2,428 | €1,586 | -€842 | -34.7% |
| Accrued charges and deferred income | 492/3 | €350 | €0 | -€350 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,495 | €657 | -€839 | -56.1% |
| Other operating charges | 640/8 | €448 | €268 | -€180 | -40.2% |
| Gross operating margin | 9900 | €2,899 | €8,308 | +€5,409 | +187% |
| Operating profit (loss) | 9901 | €956 | €7,384 | +€6,428 | +672% |
| Financial income | 75/76B | €0 | €227 | +€227 | +2,265,900% |
| Recurring financial income | 75 | €0 | €227 | +€227 | +2,265,900% |
| Financial charges | 65/66B | €89 | €116 | +€27 | +30.8% |
| Recurring financial charges | 65 | €89 | €116 | +€27 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €867 | €7,494 | +€6,627 | +764% |
| Income taxes | 67/77 | €603 | €2,619 | +€2,016 | +334% |
| Profit (loss) for the period | 9904 | €264 | €4,875 | +€4,611 | +1,747% |
| Profit (loss) for the period to be appropriated | 9905 | €264 | €4,875 | +€4,611 | +1,747% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.