ARCHITECTE BENOIT COURCELLES: 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 BENOIT COURCELLES
Largest movements
- Receivables within one year +€245,295
up €245,295, from €0 to €245,295
of which Other amounts receivable: +€213,125
- Cash -€217,759
down €217,759 (-37.0%), from €589,250 to €371,491
mainly Contributions, distributions and other (-€858,800) and Receivables within one year (-€245,295)
- Tangible fixed assets -€57,475
down €57,475 (-29.5%), from €194,796 to €137,321
of which Furniture and vehicles: -€42,744
- Reserves -€506,290
down €506,290 (-82.7%), from €611,854 to €105,564
of which Distributable reserves: -€401,040
- Other debts +€396,643
up €396,643 (+640%), from €61,970 to €458,613
- Tax, wage and social debts +€92,639
up €92,639 (+148%), from €62,714 to €155,353
of which Taxes: +€93,200
- Trade debts -€7,978
down €7,978 (-64.4%), from €12,394 to €4,416
- Taxes +€87,911
up €87,911 (+86.5%), from €101,603 to €189,514
- Gross operating margin -€47,654
down €47,654 (-6.5%), from €736,780 to €689,125
- Financial income +€19,766
up €19,766 (+604%), from €3,273 to €23,039
- Depreciation +€18,813
up €18,813 (+40.8%), from €46,055 to €64,868
- Financial charges +€15,047
up €15,047 (+39.1%), from €38,451 to €53,498
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 | €794,648 | €764,805 | -€29,843 | -3.8% |
| Fixed assets | 21/28 | €195,046 | €137,571 | -€57,475 | -29.5% |
| Tangible fixed assets | 22/27 | €194,796 | €137,321 | -€57,475 | -29.5% |
| Land and buildings | 22 | €45,147 | €33,635 | -€11,512 | -25.5% |
| Plant, machinery and equipment | 23 | €32,772 | €29,552 | -€3,220 | -9.8% |
| Furniture and vehicles | 24 | €115,278 | €72,534 | -€42,744 | -37.1% |
| Other tangible fixed assets | 26 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €599,601 | €627,234 | +€27,633 | +4.6% |
| Amounts receivable within one year | 40/41 | €0 | €245,295 | +€245,295 | |
| Trade receivables | 40 | €0 | €32,170 | +€32,170 | |
| Other amounts receivable | 41 | €0 | €213,125 | +€213,125 | |
| Cash at bank and in hand | 54/58 | €589,250 | €371,491 | -€217,759 | -37.0% |
| Deferred charges and accrued income | 490/1 | €10,352 | €10,448 | +€96 | +0.9% |
| Total equity and liabilities | 10/49 | €794,648 | €764,805 | -€29,843 | -3.8% |
| Equity | 10/15 | €631,854 | €125,564 | -€506,290 | -80.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €611,854 | €105,564 | -€506,290 | -82.7% |
| Tax-exempt reserves | 132 | €210,500 | €105,250 | -€105,250 | -50.0% |
| Distributable reserves | 133 | €401,354 | €314 | -€401,040 | -99.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €162,794 | €639,241 | +€476,447 | +293% |
| Amounts payable after more than one year | 17 | €20,631 | €15,344 | -€5,287 | -25.6% |
| Financial debts | 170/4 | €20,631 | €15,344 | -€5,287 | -25.6% |
| Amounts payable within one year | 42/48 | €142,163 | €623,724 | +€481,561 | +339% |
| Current portion of amounts payable after more than one year | 42 | €5,086 | €5,342 | +€257 | +5.0% |
| Trade debts | 44 | €12,394 | €4,416 | -€7,978 | -64.4% |
| Suppliers | 440/4 | €12,394 | €4,416 | -€7,978 | -64.4% |
| Taxes, remuneration and social security | 45 | €62,714 | €155,353 | +€92,639 | +148% |
| Taxes | 450/3 | €56,076 | €149,276 | +€93,200 | +166% |
| Remuneration and social security | 454/9 | €6,637 | €6,077 | -€560 | -8.4% |
| Other amounts payable | 47/48 | €61,970 | €458,613 | +€396,643 | +640% |
| Accrued charges and deferred income | 492/3 | €0 | €173 | +€173 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €49,049 | €50,698 | +€1,649 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,055 | €64,868 | +€18,813 | +40.8% |
| Other operating charges | 640/8 | €1,316 | €1,077 | -€240 | -18.2% |
| Gross operating margin | 9900 | €736,780 | €689,125 | -€47,654 | -6.5% |
| Operating profit (loss) | 9901 | €640,359 | €572,483 | -€67,877 | -10.6% |
| Financial income | 75/76B | €3,273 | €23,039 | +€19,766 | +604% |
| Recurring financial income | 75 | €3,273 | €23,039 | +€19,766 | +604% |
| Financial charges | 65/66B | €38,451 | €53,498 | +€15,047 | +39.1% |
| Recurring financial charges | 65 | €38,451 | €53,498 | +€15,047 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €605,181 | €542,024 | -€63,157 | -10.4% |
| Income taxes | 67/77 | €101,603 | €189,514 | +€87,911 | +86.5% |
| Profit (loss) for the period | 9904 | €503,579 | €352,510 | -€151,068 | -30.0% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €0 | -€105,250 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €398,329 | €352,510 | -€45,818 | -11.5% |
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 15 October 2026 via checked.be.