Arnaud Proumen - Architecte: 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.
Arnaud Proumen - Architecte
Largest movements
- Cash +€22,013
up €22,013 (+48.3%), from €45,611 to €67,624
mainly Net result for the year (+€31,052) and Tax, wage and social debts (+€2,056)
- Receivables within one year +€7,466
up €7,466 (+201%), from €3,718 to €11,184
of which Other amounts receivable: +€3,836
- Reserves +€31,052
up €31,052 (+76.3%), from €40,692 to €71,744
- Trade debts -€3,045
down €3,045 (-85.1%), from €3,577 to €532
- Tax, wage and social debts +€2,056
up €2,056 (+58.2%), from €3,535 to €5,591
of which Taxes: +€2,056
- Gross operating margin -€12,582
down €12,582 (-23.9%), from €52,703 to €40,121
- Taxes -€2,400
down €2,400 (-22.3%), from €10,740 to €8,341
- Financial income +€638
up €638 (+25,712%), from €2 to €640
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 | €50,804 | €80,867 | +€30,063 | +59.2% |
| Fixed assets | 21/28 | €1,475 | €1,701 | +€226 | +15.3% |
| Tangible fixed assets | 22/27 | €1,475 | €1,701 | +€226 | +15.3% |
| Furniture and vehicles | 24 | €1,475 | €1,701 | +€226 | +15.3% |
| Current assets | 29/58 | €49,329 | €79,166 | +€29,837 | +60.5% |
| Amounts receivable within one year | 40/41 | €3,718 | €11,184 | +€7,466 | +201% |
| Trade receivables | 40 | €3,252 | €6,882 | +€3,630 | +112% |
| Other amounts receivable | 41 | €466 | €4,302 | +€3,836 | +823% |
| Cash at bank and in hand | 54/58 | €45,611 | €67,624 | +€22,013 | +48.3% |
| Deferred charges and accrued income | 490/1 | - | €358 | +€358 | |
| Total equity and liabilities | 10/49 | €50,804 | €80,867 | +€30,063 | +59.2% |
| Equity | 10/15 | €43,692 | €74,744 | +€31,052 | +71.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,692 | €71,744 | +€31,052 | +76.3% |
| Distributable reserves | 133 | €40,692 | €71,744 | +€31,052 | +76.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €7,112 | €6,123 | -€989 | -13.9% |
| Amounts payable within one year | 42/48 | €7,112 | €6,123 | -€989 | -13.9% |
| Trade debts | 44 | €3,577 | €532 | -€3,045 | -85.1% |
| Suppliers | 440/4 | €3,577 | €532 | -€3,045 | -85.1% |
| Taxes, remuneration and social security | 45 | €3,535 | €5,591 | +€2,056 | +58.2% |
| Taxes | 450/3 | €3,535 | €5,591 | +€2,056 | +58.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | €736 | +€519 | +239% |
| Other operating charges | 640/8 | €452 | €465 | +€12 | +2.7% |
| Gross operating margin | 9900 | €52,703 | €40,121 | -€12,582 | -23.9% |
| Operating profit (loss) | 9901 | €52,034 | €38,920 | -€13,114 | -25.2% |
| Financial income | 75/76B | €2 | €640 | +€638 | +25,712% |
| Recurring financial income | 75 | €2 | €640 | +€638 | +25,712% |
| Financial charges | 65/66B | €2 | €168 | +€166 | +10,525% |
| Recurring financial charges | 65 | €2 | €168 | +€166 | +10,525% |
| Profit (loss) for the period before taxes | 9903 | €52,035 | €39,392 | -€12,642 | -24.3% |
| Income taxes | 67/77 | €10,740 | €8,341 | -€2,400 | -22.3% |
| Profit (loss) for the period | 9904 | €41,294 | €31,052 | -€10,243 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,294 | €31,052 | -€10,243 | -24.8% |
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.