BOURGUIGNON 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.
BOURGUIGNON Architecte
Largest movements
- Receivables within one year -€23,919
down €23,919 (-66.2%), from €36,152 to €12,234
of which Trade receivables: -€27,344
- Cash +€21,291
up €21,291 (+70.1%), from €30,368 to €51,658
mainly Receivables within one year (+€23,919) and Net result for the year (+€5,159)
- Deferred charges and accrued income +€8,929
up €8,929 (+94.9%), from €9,408 to €18,337
- Profit (loss) carried forward +€5,159
up €5,159 (+8.3%), from €62,366 to €67,526
- Trade debts +€3,516
up €3,516 (+54.8%), from €6,421 to €9,937
- Other debts -€859
no longer reported in 2025 (was €859)
- Gross operating margin -€60,044
down €60,044 (-85.0%), from €70,621 to €10,577
- Taxes -€11,423
down €11,423 (-75.2%), from €15,181 to €3,758
- Financial charges +€930
up €930 (+933.7%), from €100 to €1,029
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.
Cash bridge derived
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 | €76,521 | €83,602 | +€7,082 | +9.3% |
| Fixed assets | 21/28 | €593 | €1,373 | +€780 | +131.7% |
| Tangible fixed assets | 22/27 | €593 | €1,373 | +€780 | +131.7% |
| Furniture and vehicles | 24 | €593 | €1,373 | +€780 | +131.7% |
| Current assets | 29/58 | €75,928 | €82,229 | +€6,301 | +8.3% |
| Amounts receivable within one year | 40/41 | €36,152 | €12,234 | -€23,919 | -66.2% |
| Trade receivables | 40 | €35,384 | €8,040 | -€27,344 | -77.3% |
| Other amounts receivable | 41 | €769 | €4,194 | +€3,425 | +445.5% |
| Cash at bank and in hand | 54/58 | €30,368 | €51,658 | +€21,291 | +70.1% |
| Deferred charges and accrued income | 490/1 | €9,408 | €18,337 | +€8,929 | +94.9% |
| Total equity and liabilities | 10/49 | €76,521 | €83,602 | +€7,082 | +9.3% |
| Equity | 10/15 | €63,366 | €68,526 | +€5,159 | +8.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,366 | €67,526 | +€5,159 | +8.3% |
| Amounts payable | 17/49 | €13,154 | €15,077 | +€1,922 | +14.6% |
| Amounts payable within one year | 42/48 | €12,809 | €15,077 | +€2,268 | +17.7% |
| Trade debts | 44 | €6,421 | €9,937 | +€3,516 | +54.8% |
| Suppliers | 440/4 | €6,421 | €9,937 | +€3,516 | +54.8% |
| Taxes, remuneration and social security | 45 | €5,529 | €5,139 | -€390 | -7.1% |
| Taxes | 450/3 | €5,529 | €5,139 | -€390 | -7.1% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Accrued charges and deferred income | 492/3 | €345 | - | -€345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €568 | +€561 | +8570.2% |
| Other operating charges | 640/8 | - | €374 | +€374 | |
| Gross operating margin | 9900 | €70,621 | €10,577 | -€60,044 | -85.0% |
| Operating profit (loss) | 9901 | €70,615 | €9,635 | -€60,980 | -86.4% |
| Financial income | 75/76B | €602 | €311 | -€291 | -48.3% |
| Recurring financial income | 75 | €602 | €311 | -€291 | -48.3% |
| Financial charges | 65/66B | €100 | €1,029 | +€930 | +933.7% |
| Recurring financial charges | 65 | €100 | €1,029 | +€930 | +933.7% |
| Profit (loss) for the period before taxes | 9903 | €71,117 | €8,917 | -€62,200 | -87.5% |
| Income taxes | 67/77 | €15,181 | €3,758 | -€11,423 | -75.2% |
| Profit (loss) for the period | 9904 | €55,936 | €5,159 | -€50,777 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,936 | €5,159 | -€50,777 | -90.8% |
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 10 October 2026 via checked.be.