Atelier d'Architecture Cominelli: what changed
What changed
Atelier d'Architecture Cominelli
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€36,054
2024 · €46,844-€10,790
Equity
€129,479
2024 · €102,008+€27,472
Cash
€25,668
2024 · €28,548-€2,880
Balance sheet total
€828,641
2024 · €797,023+€31,617
Largest movements
Assets
- Receivables within one year +€32,042
up €32,042 (+206%), from €15,527 to €47,569
of which Trade receivables: +€29,773
Equity and liabilities
- Debts after one year -€29,851
down €29,851 (-5.2%), from €573,777 to €543,925
- Reserves +€27,472
up €27,472 (+41.1%), from €66,802 to €94,274
- Current portion of long-term debt +€15,543
up €15,543 (+53.0%), from €29,309 to €44,851
- Trade debts +€8,625
up €8,625 (+72.8%), from €11,847 to €20,471
- Other debts +€8,515
up €8,515 (+42.1%), from €20,230 to €28,745
Income statement
- Gross operating margin -€28,675
down €28,675 (-24.7%), from €116,194 to €87,519
- Staff costs -€8,639
no longer reported in 2025 (was €8,639)
- Taxes -€5,506
down €5,506 (-27.0%), from €20,418 to €14,911
- Other operating charges -€2,997
down €2,997 (-53.0%), from €5,657 to €2,660
- Financial charges -€1,193
down €1,193 (-11.2%), from €10,700 to €9,507
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€46,844
Gross operating margin
-€28,675
Staff costs
+€8,639
Depreciation
-€700
Other operating charges
+€2,997
Financial income
+€249
Financial charges
+€1,193
Taxes
+€5,506
Result 2025
€36,054
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€42,055
Investment
-€22,045
Financing
-€22,891
Cash 2024
€28,548
From operations (derived)
+€42,055
Net result for the year
+€36,054
Depreciation
+€24,636
Receivables within one year
-€32,042
Deferred charges and accrued income
-€5,046
Provisions
+€0
Trade debts
+€8,625
Tax, wage and social debts
+€1,315
Other debts
+€8,515
Investment (derived)
-€22,045
Investment in fixed assets (net)
-€22,045
Financing
-€22,891
Debts after one year
-€29,851
Current portion of long-term debt
+€15,543
Contributions, distributions and other
-€8,582
Cash 2025
€25,668
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €797,023 | €828,641 | +€31,617 | +4.0% |
| Fixed assets | 21/28 | €743,644 | €741,052 | -€2,591 | -0.3% |
| Tangible fixed assets | 22/27 | €743,644 | €741,052 | -€2,591 | -0.3% |
| Land and buildings | 22 | €743,549 | €730,053 | -€13,496 | -1.8% |
| Plant, machinery and equipment | 23 | - | €937 | +€937 | |
| Furniture and vehicles | 24 | €95 | €10,063 | +€9,968 | +10,489% |
| Current assets | 29/58 | €53,380 | €87,589 | +€34,209 | +64.1% |
| Amounts receivable within one year | 40/41 | €15,527 | €47,569 | +€32,042 | +206% |
| Trade receivables | 40 | €15,527 | €45,300 | +€29,773 | +192% |
| Other amounts receivable | 41 | - | €2,269 | +€2,269 | |
| Cash at bank and in hand | 54/58 | €28,548 | €25,668 | -€2,880 | -10.1% |
| Deferred charges and accrued income | 490/1 | €9,305 | €14,352 | +€5,046 | +54.2% |
| Total equity and liabilities | 10/49 | €797,023 | €828,641 | +€31,617 | +4.0% |
| Equity | 10/15 | €102,008 | €129,479 | +€27,472 | +26.9% |
| Contributions | 10/11 | €20,588 | €20,588 | = | 0.0% |
| Revaluation surpluses | 12 | €78,692 | €78,692 | = | 0.0% |
| Reserves | 13 | €66,802 | €94,274 | +€27,472 | +41.1% |
| Distributable reserves | 133 | €66,802 | €94,274 | +€27,472 | +41.1% |
| Profit (loss) carried forward | 14 | -€64,074 | -€64,074 | = | 0.0% |
| Provisions and deferred taxes | 16 | €22,942 | €22,942 | +€0 | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,942 | €22,942 | +€0 | 0.0% |
| Other liabilities and charges | 164/5 | €22,942 | €22,942 | +€0 | 0.0% |
| Amounts payable | 17/49 | €672,074 | €676,219 | +€4,145 | +0.6% |
| Amounts payable after more than one year | 17 | €573,777 | €543,925 | -€29,851 | -5.2% |
| Financial debts | 170/4 | €573,777 | €543,925 | -€29,851 | -5.2% |
| Amounts payable within one year | 42/48 | €97,158 | €131,155 | +€33,997 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €29,309 | €44,851 | +€15,543 | +53.0% |
| Trade debts | 44 | €11,847 | €20,471 | +€8,625 | +72.8% |
| Suppliers | 440/4 | €11,847 | €20,471 | +€8,625 | +72.8% |
| Taxes, remuneration and social security | 45 | €35,772 | €37,087 | +€1,315 | +3.7% |
| Taxes | 450/3 | €35,499 | €37,087 | +€1,588 | +4.5% |
| Remuneration and social security | 454/9 | €273 | - | -€273 | |
| Other amounts payable | 47/48 | €20,230 | €28,745 | +€8,515 | +42.1% |
| Accrued charges and deferred income | 492/3 | €1,139 | €1,139 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €8,639 | - | -€8,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,936 | €24,636 | +€700 | +2.9% |
| Other operating charges | 640/8 | €5,657 | €2,660 | -€2,997 | -53.0% |
| Gross operating margin | 9900 | €116,194 | €87,519 | -€28,675 | -24.7% |
| Operating profit (loss) | 9901 | €77,962 | €60,223 | -€17,739 | -22.8% |
| Financial income | 75/76B | - | €249 | +€249 | |
| Recurring financial income | 75 | - | €249 | +€249 | |
| Financial charges | 65/66B | €10,700 | €9,507 | -€1,193 | -11.2% |
| Recurring financial charges | 65 | €10,700 | €9,507 | -€1,193 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €67,262 | €50,965 | -€16,297 | -24.2% |
| Income taxes | 67/77 | €20,418 | €14,911 | -€5,506 | -27.0% |
| Profit (loss) for the period | 9904 | €46,844 | €36,054 | -€10,790 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,844 | €36,054 | -€10,790 | -23.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.