Carole BRUNIN - 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.
Carole BRUNIN - ARCHITECTE
Largest movements
- Cash +€16,569
up €16,569 (+547%), from €3,027 to €19,596
mainly Other debts (+€18,610) and Net result for the year (+€17,498)
- Tangible fixed assets +€3,665
up €3,665 (+80.7%), from €4,544 to €8,209
of which Other tangible fixed assets: +€4,988
- Deferred charges and accrued income +€2,669
up €2,669 (+183%), from €1,460 to €4,129
- Receivables within one year +€647
up €647 (+2.9%), from €22,324 to €22,970
of which Other amounts receivable: +€14,885
- Other debts +€18,610
new in 2025: €18,610
- Reserves -€14,533
down €14,533 (-78.1%), from €18,610 to €4,077
- Profit (loss) carried forward +€13,421
up €13,421, from -€13,421 to €0
- Tax, wage and social debts +€8,230
up €8,230 (+153%), from €5,383 to €13,613
of which Taxes: +€8,230
- Trade debts -€4,996
down €4,996 (-59.0%), from €8,462 to €3,465
- Gross operating margin +€13,431
up €13,431 (+92.1%), from €14,584 to €28,014
- Taxes +€6,868
up €6,868 (+443%), from €1,551 to €8,419
- Other operating charges -€917
down €917 (-49.6%), from €1,847 to €931
- Depreciation +€588
up €588 (+78.6%), from €747 to €1,335
- Financial income +€415
up €415 (+188%), from €220 to €635
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 | €31,534 | €54,904 | +€23,370 | +74.1% |
| Fixed assets | 21/28 | €4,724 | €8,209 | +€3,485 | +73.8% |
| Tangible fixed assets | 22/27 | €4,544 | €8,209 | +€3,665 | +80.7% |
| Furniture and vehicles | 24 | €4,544 | €3,221 | -€1,323 | -29.1% |
| Other tangible fixed assets | 26 | - | €4,988 | +€4,988 | |
| Financial fixed assets | 28 | €180 | €0 | -€180 | -100% |
| Current assets | 29/58 | €26,811 | €46,695 | +€19,885 | +74.2% |
| Amounts receivable within one year | 40/41 | €22,324 | €22,970 | +€647 | +2.9% |
| Trade receivables | 40 | €20,397 | €6,159 | -€14,238 | -69.8% |
| Other amounts receivable | 41 | €1,927 | €16,812 | +€14,885 | +773% |
| Cash at bank and in hand | 54/58 | €3,027 | €19,596 | +€16,569 | +547% |
| Deferred charges and accrued income | 490/1 | €1,460 | €4,129 | +€2,669 | +183% |
| Total equity and liabilities | 10/49 | €31,534 | €54,904 | +€23,370 | +74.1% |
| Equity | 10/15 | €17,689 | €16,577 | -€1,112 | -6.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €18,610 | €4,077 | -€14,533 | -78.1% |
| Distributable reserves | 133 | €18,610 | €4,077 | -€14,533 | -78.1% |
| Profit (loss) carried forward | 14 | -€13,421 | €0 | +€13,421 | |
| Amounts payable | 17/49 | €13,845 | €38,327 | +€24,482 | +177% |
| Amounts payable within one year | 42/48 | €13,845 | €38,327 | +€24,482 | +177% |
| Financial debts | 43 | - | €2,639 | +€2,639 | |
| Credit institutions | 430/8 | - | €2,639 | +€2,639 | |
| Trade debts | 44 | €8,462 | €3,465 | -€4,996 | -59.0% |
| Suppliers | 440/4 | €8,462 | €3,465 | -€4,996 | -59.0% |
| Taxes, remuneration and social security | 45 | €5,383 | €13,613 | +€8,230 | +153% |
| Taxes | 450/3 | €5,383 | €13,613 | +€8,230 | +153% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €18,610 | +€18,610 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747 | €1,335 | +€588 | +78.6% |
| Other operating charges | 640/8 | €1,847 | €931 | -€917 | -49.6% |
| Gross operating margin | 9900 | €14,584 | €28,014 | +€13,431 | +92.1% |
| Operating profit (loss) | 9901 | €11,989 | €25,748 | +€13,760 | +115% |
| Financial income | 75/76B | €220 | €635 | +€415 | +188% |
| Recurring financial income | 75 | €220 | €635 | +€415 | +188% |
| Financial charges | 65/66B | €807 | €467 | -€340 | -42.2% |
| Recurring financial charges | 65 | €807 | €467 | -€340 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €11,402 | €25,917 | +€14,515 | +127% |
| Income taxes | 67/77 | €1,551 | €8,419 | +€6,868 | +443% |
| Profit (loss) for the period | 9904 | €9,851 | €17,498 | +€7,647 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,851 | €17,498 | +€7,647 | +77.6% |
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 1 November 2026 via checked.be.