ARCHITECTE LUCA SCARPETTA: 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 LUCA SCARPETTA
Largest movements
- Receivables within one year -€8,510
down €8,510 (-15.1%), from €56,367 to €47,857
of which Other amounts receivable: -€10,729
- Tangible fixed assets -€1,196
down €1,196 (-96.6%), from €1,239 to €43
- Deferred charges and accrued income +€1,187
up €1,187 (+35.3%), from €3,363 to €4,550
- Profit (loss) carried forward -€21,252
down €21,252 (-100.0%), from €21,259 to €7
- Other debts +€19,956
up €19,956 (+2,851%), from €700 to €20,656
- Trade debts -€4,571
down €4,571 (-27.6%), from €16,536 to €11,965
- Tax, wage and social debts -€2,838
down €2,838 (-18.4%), from €15,434 to €12,595
- Other operating charges -€7,310
down €7,310 (-86.3%), from €8,474 to €1,165
- Gross operating margin -€4,319
down €4,319 (-33.7%), from €12,812 to €8,493
- Financial charges +€1,011
up €1,011 (+50.2%), from €2,014 to €3,025
- Financial income -€446
down €446 (-16.5%), from €2,708 to €2,263
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,968 | €52,450 | -€8,519 | -14.0% |
| Fixed assets | 21/28 | €1,239 | €43 | -€1,196 | -96.6% |
| Tangible fixed assets | 22/27 | €1,239 | €43 | -€1,196 | -96.6% |
| Other tangible fixed assets | 26 | €1,239 | €43 | -€1,196 | -96.6% |
| Current assets | 29/58 | €59,730 | €52,407 | -€7,323 | -12.3% |
| Amounts receivable within one year | 40/41 | €56,367 | €47,857 | -€8,510 | -15.1% |
| Trade receivables | 40 | €7,618 | €9,838 | +€2,220 | +29.1% |
| Other amounts receivable | 41 | €48,749 | €38,019 | -€10,729 | -22.0% |
| Deferred charges and accrued income | 490/1 | €3,363 | €4,550 | +€1,187 | +35.3% |
| Total equity and liabilities | 10/49 | €60,968 | €52,450 | -€8,519 | -14.0% |
| Equity | 10/15 | €27,609 | €6,357 | -€21,252 | -77.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,350 | €1,350 | = | 0.0% |
| Distributable reserves | 133 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,259 | €7 | -€21,252 | -100.0% |
| Amounts payable | 17/49 | €33,360 | €46,093 | +€12,733 | +38.2% |
| Amounts payable within one year | 42/48 | €33,360 | €46,093 | +€12,733 | +38.2% |
| Financial debts | 43 | €690 | €877 | +€187 | +27.2% |
| Credit institutions | 430/8 | €690 | €877 | +€187 | +27.2% |
| Trade debts | 44 | €16,536 | €11,965 | -€4,571 | -27.6% |
| Suppliers | 440/4 | €16,536 | €11,965 | -€4,571 | -27.6% |
| Taxes, remuneration and social security | 45 | €15,434 | €12,595 | -€2,838 | -18.4% |
| Taxes | 450/3 | €15,434 | €12,595 | -€2,838 | -18.4% |
| Other amounts payable | 47/48 | €700 | €20,656 | +€19,956 | +2,851% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €1,196 | = | 0.0% |
| Other operating charges | 640/8 | €8,474 | €1,165 | -€7,310 | -86.3% |
| Gross operating margin | 9900 | €12,812 | €8,493 | -€4,319 | -33.7% |
| Operating profit (loss) | 9901 | €3,142 | €6,133 | +€2,991 | +95.2% |
| Financial income | 75/76B | €2,708 | €2,263 | -€446 | -16.5% |
| Recurring financial income | 75 | €2,708 | €2,263 | -€446 | -16.5% |
| Financial charges | 65/66B | €2,014 | €3,025 | +€1,011 | +50.2% |
| Recurring financial charges | 65 | €2,014 | €3,025 | +€1,011 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | €3,836 | €5,371 | +€1,534 | +40.0% |
| Income taxes | 67/77 | €1,479 | €1,433 | -€46 | -3.1% |
| Profit (loss) for the period | 9904 | €2,357 | €3,938 | +€1,581 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,357 | €3,938 | +€1,581 | +67.1% |
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 28 October 2026 via checked.be.