ARCHITECT T.LAROSE: 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 T.LAROSE
Largest movements
- Tangible fixed assets -€27,803
down €27,803 (-6.3%), from €442,678 to €414,876
of which Land and buildings: -€26,423
- Receivables within one year -€5,685
down €5,685 (-41.2%), from €13,795 to €8,111
of which Other amounts receivable: -€3,328
- Debts after one year -€30,090
down €30,090 (-19.3%), from €156,079 to €125,989
- Profit (loss) carried forward -€20,200
new in 2025: -€20,200
- Other debts +€15,439
up €15,439 (+27.0%), from €57,107 to €72,546
- Gross operating margin -€34,639
down €34,639 (-77.2%), from €44,848 to €10,209
- Depreciation -€2,245
down €2,245 (-7.5%), from €30,047 to €27,803
- Financial charges -€1,492
down €1,492 (-29.6%), from €5,040 to €3,548
- Taxes -€1,418
down €1,418 (-75.0%), from €1,891 to €473
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 | €466,396 | €429,846 | -€36,550 | -7.8% |
| Fixed assets | 21/28 | €442,678 | €414,876 | -€27,803 | -6.3% |
| Tangible fixed assets | 22/27 | €442,678 | €414,876 | -€27,803 | -6.3% |
| Land and buildings | 22 | €434,014 | €407,591 | -€26,423 | -6.1% |
| Furniture and vehicles | 24 | €1,510 | €130 | -€1,380 | -91.4% |
| Other tangible fixed assets | 26 | €7,155 | €7,155 | = | 0.0% |
| Current assets | 29/58 | €23,718 | €14,971 | -€8,747 | -36.9% |
| Amounts receivable within one year | 40/41 | €13,795 | €8,111 | -€5,685 | -41.2% |
| Trade receivables | 40 | €2,357 | €0 | -€2,357 | -100% |
| Other amounts receivable | 41 | €11,439 | €8,111 | -€3,328 | -29.1% |
| Cash at bank and in hand | 54/58 | €5,523 | €2,592 | -€2,931 | -53.1% |
| Deferred charges and accrued income | 490/1 | €4,399 | €4,268 | -€131 | -3.0% |
| Total equity and liabilities | 10/49 | €466,396 | €429,846 | -€36,550 | -7.8% |
| Equity | 10/15 | €224,205 | €199,473 | -€24,732 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €205,605 | €201,073 | -€4,532 | -2.2% |
| Distributable reserves | 133 | €205,605 | €201,073 | -€4,532 | -2.2% |
| Profit (loss) carried forward | 14 | - | -€20,200 | -€20,200 | |
| Amounts payable | 17/49 | €242,191 | €230,374 | -€11,818 | -4.9% |
| Amounts payable after more than one year | 17 | €156,079 | €125,989 | -€30,090 | -19.3% |
| Financial debts | 170/4 | €156,079 | €125,989 | -€30,090 | -19.3% |
| Amounts payable within one year | 42/48 | €86,108 | €104,359 | +€18,251 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €27,527 | €28,093 | +€566 | +2.1% |
| Trade debts | 44 | €1,240 | €2,643 | +€1,403 | +113% |
| Suppliers | 440/4 | €1,240 | €2,643 | +€1,403 | +113% |
| Taxes, remuneration and social security | 45 | €233 | €1,076 | +€843 | +361% |
| Taxes | 450/3 | €233 | €1,076 | +€843 | +361% |
| Other amounts payable | 47/48 | €57,107 | €72,546 | +€15,439 | +27.0% |
| Accrued charges and deferred income | 492/3 | €5 | €26 | +€21 | +467% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,047 | €27,803 | -€2,245 | -7.5% |
| Other operating charges | 640/8 | €3,353 | €3,433 | +€80 | +2.4% |
| Gross operating margin | 9900 | €44,848 | €10,209 | -€34,639 | -77.2% |
| Operating profit (loss) | 9901 | €11,447 | -€21,027 | -€32,474 | |
| Financial income | 75/76B | €16 | €316 | +€299 | +1,865% |
| Recurring financial income | 75 | €16 | €316 | +€299 | +1,865% |
| Financial charges | 65/66B | €5,040 | €3,548 | -€1,492 | -29.6% |
| Recurring financial charges | 65 | €5,040 | €3,548 | -€1,492 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €6,423 | -€24,259 | -€30,683 | |
| Income taxes | 67/77 | €1,891 | €473 | -€1,418 | -75.0% |
| Profit (loss) for the period | 9904 | €4,532 | -€24,732 | -€29,264 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,532 | -€24,732 | -€29,264 |
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 31 October 2026 via checked.be.