Brieuc Robert Architecture: 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.
Brieuc Robert Architecture
Largest movements
- Cash +€16,766
up €16,766 (+37.3%), from €44,893 to €61,659
mainly Net result for the year (+€25,212) and Deferred charges and accrued income (+€148)
- Profit (loss) carried forward +€25,212
up €25,212 (+89.3%), from €28,240 to €53,452
- Tax, wage and social debts -€6,829
down €6,829 (-49.3%), from €13,840 to €7,011
of which Taxes: -€5,476
- Trade debts -€1,573
down €1,573 (-74.1%), from €2,123 to €550
- Gross operating margin +€2,981
up €2,981 (+9.8%), from €30,434 to €33,415
- Other operating charges +€505
up €505 (+51.2%), from €987 to €1,493
- Taxes +€431
up €431 (+6.9%), from €6,231 to €6,662
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 | €45,144 | €61,715 | +€16,570 | +36.7% |
| Fixed assets | 21/28 | €56 | €56 | = | 0.0% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €45,089 | €61,659 | +€16,570 | +36.8% |
| Amounts receivable within one year | 40/41 | €48 | - | -€48 | |
| Other amounts receivable | 41 | €48 | - | -€48 | |
| Cash at bank and in hand | 54/58 | €44,893 | €61,659 | +€16,766 | +37.3% |
| Deferred charges and accrued income | 490/1 | €148 | - | -€148 | |
| Total equity and liabilities | 10/49 | €45,144 | €61,715 | +€16,570 | +36.7% |
| Equity | 10/15 | €28,740 | €53,952 | +€25,212 | +87.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,240 | €53,452 | +€25,212 | +89.3% |
| Amounts payable | 17/49 | €16,404 | €7,763 | -€8,641 | -52.7% |
| Amounts payable within one year | 42/48 | €16,404 | €7,763 | -€8,641 | -52.7% |
| Trade debts | 44 | €2,123 | €550 | -€1,573 | -74.1% |
| Suppliers | 440/4 | €2,123 | €550 | -€1,573 | -74.1% |
| Taxes, remuneration and social security | 45 | €13,840 | €7,011 | -€6,829 | -49.3% |
| Taxes | 450/3 | €10,487 | €5,011 | -€5,476 | -52.2% |
| Remuneration and social security | 454/9 | €3,353 | €2,000 | -€1,353 | -40.4% |
| Other amounts payable | 47/48 | €441 | €201 | -€240 | -54.4% |
| Other operating charges | 640/8 | €987 | €1,493 | +€505 | +51.2% |
| Gross operating margin | 9900 | €30,434 | €33,415 | +€2,981 | +9.8% |
| Operating profit (loss) | 9901 | €29,446 | €31,922 | +€2,476 | +8.4% |
| Financial charges | 65/66B | €67 | €49 | -€18 | -26.9% |
| Recurring financial charges | 65 | €67 | €49 | -€18 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €29,379 | €31,874 | +€2,494 | +8.5% |
| Income taxes | 67/77 | €6,231 | €6,662 | +€431 | +6.9% |
| Profit (loss) for the period | 9904 | €23,149 | €25,212 | +€2,063 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,149 | €25,212 | +€2,063 | +8.9% |
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 28 October 2026 via checked.be.