Architect Guy Pollier: what changed
Architect Guy Pollier
Largest movements
- Cash +€15,923
up €15,923 (+1,004%), from €1,587 to €17,510
mainly Other debts (+€24,304) and Net result for the year (+€12,485)
- Receivables within one year -€5,343
down €5,343 (-87.6%), from €6,103 to €759
of which Other amounts receivable: -€4,365
- Stocks and contracts -€4,650
down €4,650 (-55.5%), from €8,385 to €3,735
- Deferred charges and accrued income +€2,926
up €2,926 (+41.2%), from €7,095 to €10,021
- Tangible fixed assets -€849
down €849 (-16.1%), from €5,279 to €4,430
of which Furniture and vehicles: -€2,147
- Other debts +€24,304
new in 2025: €24,304
- Reserves -€22,005
down €22,005 (-100.0%), from €22,010 to €5
- Tax, wage and social debts +€4,867
up €4,867 (+243%), from €2,006 to €6,873
- Trade debts +€1,018
up €1,018 (+99.1%), from €1,028 to €2,046
- Gross operating margin +€3,609
up €3,609 (+22.1%), from €16,342 to €19,952
- Depreciation -€2,525
down €2,525 (-48.0%), from €5,257 to €2,733
- Other operating charges -€1,594
down €1,594 (-80.7%), from €1,976 to €382
- Taxes +€1,238
up €1,238 (+39.2%), from €3,154 to €4,392
- Financial charges -€275
down €275 (-60.7%), from €453 to €178
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 | €28,448 | €36,455 | +€8,007 | +28.1% |
| Fixed assets | 21/28 | €5,279 | €4,430 | -€849 | -16.1% |
| Tangible fixed assets | 22/27 | €5,279 | €4,430 | -€849 | -16.1% |
| Land and buildings | 22 | €1,741 | €1,535 | -€207 | -11.9% |
| Plant, machinery and equipment | 23 | €208 | €1,712 | +€1,504 | +724% |
| Furniture and vehicles | 24 | €3,329 | €1,183 | -€2,147 | -64.5% |
| Current assets | 29/58 | €23,169 | €32,025 | +€8,856 | +38.2% |
| Stocks and contracts in progress | 3 | €8,385 | €3,735 | -€4,650 | -55.5% |
| Contracts in progress | 37 | €8,385 | €3,735 | -€4,650 | -55.5% |
| Amounts receivable within one year | 40/41 | €6,103 | €759 | -€5,343 | -87.6% |
| Trade receivables | 40 | €1,129 | €151 | -€978 | -86.6% |
| Other amounts receivable | 41 | €4,973 | €608 | -€4,365 | -87.8% |
| Cash at bank and in hand | 54/58 | €1,587 | €17,510 | +€15,923 | +1,004% |
| Deferred charges and accrued income | 490/1 | €7,095 | €10,021 | +€2,926 | +41.2% |
| Total equity and liabilities | 10/49 | €28,448 | €36,455 | +€8,007 | +28.1% |
| Equity | 10/15 | €23,010 | €1,005 | -€22,005 | -95.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,010 | €5 | -€22,005 | -100.0% |
| Distributable reserves | 133 | €22,010 | €5 | -€22,005 | -100.0% |
| Amounts payable | 17/49 | €5,438 | €35,450 | +€30,012 | +552% |
| Amounts payable within one year | 42/48 | €4,284 | €34,473 | +€30,189 | +705% |
| Current portion of amounts payable after more than one year | 42 | €1,250 | €1,250 | = | 0.0% |
| Trade debts | 44 | €1,028 | €2,046 | +€1,018 | +99.1% |
| Suppliers | 440/4 | €1,028 | €2,046 | +€1,018 | +99.1% |
| Taxes, remuneration and social security | 45 | €2,006 | €6,873 | +€4,867 | +243% |
| Taxes | 450/3 | €2,006 | €6,873 | +€4,867 | +243% |
| Other amounts payable | 47/48 | - | €24,304 | +€24,304 | |
| Accrued charges and deferred income | 492/3 | €1,155 | €977 | -€178 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,257 | €2,733 | -€2,525 | -48.0% |
| Other operating charges | 640/8 | €1,976 | €382 | -€1,594 | -80.7% |
| Gross operating margin | 9900 | €16,342 | €19,952 | +€3,609 | +22.1% |
| Operating profit (loss) | 9901 | €9,109 | €16,837 | +€7,728 | +84.8% |
| Financial income | 75/76B | €9 | €219 | +€209 | +2,275% |
| Recurring financial income | 75 | €9 | €219 | +€209 | +2,275% |
| Financial charges | 65/66B | €453 | €178 | -€275 | -60.7% |
| Recurring financial charges | 65 | €453 | €178 | -€275 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €8,666 | €16,877 | +€8,212 | +94.8% |
| Income taxes | 67/77 | €3,154 | €4,392 | +€1,238 | +39.2% |
| Profit (loss) for the period | 9904 | €5,511 | €12,485 | +€6,974 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €5,511 | €12,485 | +€6,974 | +127% |
Next steps
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 5 November 2026 via checked.be.