ARTHUR COPPEE 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.
ARTHUR COPPEE ARCHITECTE
Largest movements
- Cash -€5,600
down €5,600 (-12.1%), from €46,183 to €40,583
mainly Net result for the year (-€4,804) and Tax, wage and social debts (-€4,015)
- Receivables within one year -€1,341
down €1,341 (-46.0%), from €2,916 to €1,575
of which Trade receivables: -€816
- Profit (loss) carried forward -€4,804
down €4,804 (-21.4%), from €22,492 to €17,688
- Tax, wage and social debts -€4,015
down €4,015 (-95.8%), from €4,192 to €177
- Trade debts +€1,521
new in 2026: €1,521
- Gross operating margin -€6,729
down €6,729, from €3,171 to -€3,558
- Taxes -€1,090
down €1,090 (-86.0%), from €1,267 to €177
- Other operating charges -€120
down €120 (-17.8%), from €675 to €555
- Depreciation -€73
down €73 (-16.3%), from €447 to €374
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,205 | €42,510 | -€7,695 | -15.3% |
| Fixed assets | 21/28 | €572 | €197 | -€374 | -65.5% |
| Tangible fixed assets | 22/27 | €572 | €197 | -€374 | -65.5% |
| Furniture and vehicles | 24 | €572 | €197 | -€374 | -65.5% |
| Current assets | 29/58 | €49,633 | €42,313 | -€7,320 | -14.7% |
| Amounts receivable within one year | 40/41 | €2,916 | €1,575 | -€1,341 | -46.0% |
| Trade receivables | 40 | €1,700 | €885 | -€816 | -48.0% |
| Other amounts receivable | 41 | €1,216 | €691 | -€525 | -43.2% |
| Cash at bank and in hand | 54/58 | €46,183 | €40,583 | -€5,600 | -12.1% |
| Deferred charges and accrued income | 490/1 | €534 | €155 | -€380 | -71.0% |
| Total equity and liabilities | 10/49 | €50,205 | €42,510 | -€7,695 | -15.3% |
| Equity | 10/15 | €24,492 | €19,688 | -€4,804 | -19.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,492 | €17,688 | -€4,804 | -21.4% |
| Amounts payable | 17/49 | €25,713 | €22,823 | -€2,890 | -11.2% |
| Amounts payable within one year | 42/48 | €25,713 | €22,823 | -€2,890 | -11.2% |
| Trade debts | 44 | - | €1,521 | +€1,521 | |
| Suppliers | 440/4 | - | €1,521 | +€1,521 | |
| Taxes, remuneration and social security | 45 | €4,192 | €177 | -€4,015 | -95.8% |
| Taxes | 450/3 | €4,192 | €177 | -€4,015 | -95.8% |
| Other amounts payable | 47/48 | €21,521 | €21,125 | -€397 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €447 | €374 | -€73 | -16.3% |
| Other operating charges | 640/8 | €675 | €555 | -€120 | -17.8% |
| Gross operating margin | 9900 | €3,171 | -€3,558 | -€6,729 | |
| Operating profit (loss) | 9901 | €2,049 | -€4,487 | -€6,536 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €108 | €140 | +€32 | +29.3% |
| Recurring financial charges | 65 | €108 | €140 | +€32 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €1,941 | -€4,627 | -€6,567 | |
| Income taxes | 67/77 | €1,267 | €177 | -€1,090 | -86.0% |
| Profit (loss) for the period | 9904 | €674 | -€4,804 | -€5,478 | |
| Profit (loss) for the period to be appropriated | 9905 | €674 | -€4,804 | -€5,478 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.