ARCHITECTE ALEXANDRE SAMUEL: 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.
ARCHITECTE ALEXANDRE SAMUEL
Largest movements
- Tangible fixed assets -€9,804
down €9,804 (-92.6%), from €10,582 to €778
of which Land and buildings: -€9,804
- Deferred charges and accrued income -€8,829
no longer reported in 2025 (was €8,829)
- Receivables within one year -€1,722
down €1,722 (-94.1%), from €1,830 to €108
of which Other amounts receivable: -€1,722
- Profit (loss) carried forward -€24,093
down €24,093 (-57.7%), from -€41,763 to -€65,855
- Other debts +€3,733
new in 2025: €3,733
- Purchases and services +€29,113
new in 2025: €29,113
- Turnover +€27,426
new in 2025: €27,426
- Other operating charges -€7,091
down €7,091 (-97.9%), from €7,246 to €155
- Gross operating margin -€4,927
down €4,927, from €3,240 to -€1,687
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 | €21,403 | €1,189 | -€20,214 | -94.4% |
| Fixed assets | 21/28 | €10,582 | €778 | -€9,804 | -92.6% |
| Tangible fixed assets | 22/27 | €10,582 | €778 | -€9,804 | -92.6% |
| Land and buildings | 22 | €10,582 | €778 | -€9,804 | -92.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €10,820 | €411 | -€10,410 | -96.2% |
| Amounts receivable within one year | 40/41 | €1,830 | €108 | -€1,722 | -94.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,830 | €108 | -€1,722 | -94.1% |
| Cash at bank and in hand | 54/58 | €161 | €303 | +€141 | +87.8% |
| Deferred charges and accrued income | 490/1 | €8,829 | - | -€8,829 | |
| Total equity and liabilities | 10/49 | €21,403 | €1,189 | -€20,214 | -94.4% |
| Equity | 10/15 | €21,403 | -€2,690 | -€24,093 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,765 | €50,765 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,905 | €48,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,763 | -€65,855 | -€24,093 | -57.7% |
| Amounts payable | 17/49 | €0 | €3,879 | +€3,879 | |
| Amounts payable within one year | 42/48 | €0 | €3,879 | +€3,879 | |
| Financial debts | 43 | - | €133 | +€133 | |
| Credit institutions | 430/8 | - | €133 | +€133 | |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €3,733 | +€3,733 | |
| Turnover | 70 | - | €27,426 | +€27,426 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €29,113 | +€29,113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,804 | €9,804 | = | 0.0% |
| Other operating charges | 640/8 | €7,246 | €155 | -€7,091 | -97.9% |
| Gross operating margin | 9900 | €3,240 | -€1,687 | -€4,927 | |
| Operating profit (loss) | 9901 | -€13,810 | -€11,647 | +€2,164 | +15.7% |
| Financial income | 75/76B | €162 | €31 | -€130 | -80.7% |
| Recurring financial income | 75 | €162 | €31 | -€130 | -80.7% |
| Financial charges | 65/66B | €103 | €151 | +€48 | +46.5% |
| Recurring financial charges | 65 | €103 | €93 | -€10 | -9.5% |
| Non-recurring financial charges | 66B | - | €58 | +€58 | |
| Profit (loss) for the period before taxes | 9903 | -€13,752 | -€11,766 | +€1,986 | +14.4% |
| Profit (loss) for the period | 9904 | -€13,752 | -€11,766 | +€1,986 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,752 | -€11,766 | +€1,986 | +14.4% |
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 25 October 2026 via checked.be.