ARCHITECTURE LEBRUN: 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.
ARCHITECTURE LEBRUN
Largest movements
- Receivables within one year +€160,518
up €160,518 (+5,580%), from €2,877 to €163,395
of which Trade receivables: +€162,406
- Cash +€31,736
up €31,736 (+32.5%), from €97,705 to €129,441
mainly Trade debts (+€127,950) and Net result for the year (+€43,133)
- Tangible fixed assets -€13,984
down €13,984 (-28.2%), from €49,674 to €35,689
of which Furniture and vehicles: -€13,984
- Stocks and contracts -€5,272
down €5,272 (-60.8%), from €8,669 to €3,398
- Trade debts +€127,950
up €127,950 (+8,241%), from €1,553 to €129,503
- Profit (loss) carried forward +€27,306
up €27,306, from -€26,861 to €444
- Tax, wage and social debts +€25,386
up €25,386 (+1,392%), from €1,824 to €27,210
- Reserves -€5,500
down €5,500 (-4.1%), from €133,500 to €128,000
- Contributions -€4,092
down €4,092 (-20.0%), from €20,460 to €16,368
- Gross operating margin +€53,446
up €53,446 (+572%), from €9,351 to €62,798
- Taxes +€5,417
up €5,417 (+1,619%), from €335 to €5,752
- Depreciation -€2,493
down €2,493 (-16.7%), from €14,883 to €12,391
- Other operating charges -€1,300
down €1,300 (-54.0%), from €2,409 to €1,109
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 | €161,420 | €333,538 | +€172,118 | +107% |
| Fixed assets | 21/28 | €49,674 | €35,689 | -€13,984 | -28.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €49,674 | €35,689 | -€13,984 | -28.2% |
| Furniture and vehicles | 24 | €49,674 | €35,689 | -€13,984 | -28.2% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €111,747 | €297,849 | +€186,102 | +167% |
| Stocks and contracts in progress | 3 | €8,669 | €3,398 | -€5,272 | -60.8% |
| Contracts in progress | 37 | €8,669 | €3,398 | -€5,272 | -60.8% |
| Amounts receivable within one year | 40/41 | €2,877 | €163,395 | +€160,518 | +5,580% |
| Trade receivables | 40 | €151 | €162,557 | +€162,406 | +107,553% |
| Other amounts receivable | 41 | €2,726 | €838 | -€1,888 | -69.2% |
| Cash at bank and in hand | 54/58 | €97,705 | €129,441 | +€31,736 | +32.5% |
| Deferred charges and accrued income | 490/1 | €2,496 | €1,616 | -€880 | -35.3% |
| Total equity and liabilities | 10/49 | €161,420 | €333,538 | +€172,118 | +107% |
| Equity | 10/15 | €127,099 | €144,812 | +€17,714 | +13.9% |
| Contributions | 10/11 | €20,460 | €16,368 | -€4,092 | -20.0% |
| Reserves | 13 | €133,500 | €128,000 | -€5,500 | -4.1% |
| Distributable reserves | 133 | €133,500 | €128,000 | -€5,500 | -4.1% |
| Profit (loss) carried forward | 14 | -€26,861 | €444 | +€27,306 | |
| Amounts payable | 17/49 | €34,322 | €188,726 | +€154,404 | +450% |
| Amounts payable within one year | 42/48 | €30,974 | €185,718 | +€154,745 | +500% |
| Trade debts | 44 | €1,553 | €129,503 | +€127,950 | +8,241% |
| Suppliers | 440/4 | €1,553 | €129,503 | +€127,950 | +8,241% |
| Taxes, remuneration and social security | 45 | €1,824 | €27,210 | +€25,386 | +1,392% |
| Taxes | 450/3 | €1,824 | €27,210 | +€25,386 | +1,392% |
| Other amounts payable | 47/48 | €27,597 | €29,005 | +€1,408 | +5.1% |
| Accrued charges and deferred income | 492/3 | €3,348 | €3,008 | -€341 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,883 | €12,391 | -€2,493 | -16.7% |
| Other operating charges | 640/8 | €2,409 | €1,109 | -€1,300 | -54.0% |
| Gross operating margin | 9900 | €9,351 | €62,798 | +€53,446 | +572% |
| Operating profit (loss) | 9901 | -€7,941 | €49,298 | +€57,239 | |
| Financial income | 75/76B | €320 | €300 | -€20 | -6.4% |
| Recurring financial income | 75 | €320 | €300 | -€20 | -6.4% |
| Financial charges | 65/66B | €277 | €713 | +€436 | +157% |
| Recurring financial charges | 65 | €277 | €713 | +€436 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€7,898 | €48,885 | +€56,783 | |
| Income taxes | 67/77 | €335 | €5,752 | +€5,417 | +1,619% |
| Profit (loss) for the period | 9904 | -€8,232 | €43,133 | +€51,366 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,232 | €43,133 | +€51,366 |
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 21 October 2026 via checked.be.