CEDRIC PONCELET ARCHITECTE: what changed
What changed
CEDRIC PONCELET ARCHITECTE
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€84,962
2024 · €78,521+€6,441
Equity
€423,876
2024 · €383,914+€39,962
Cash
-
2024 · €2,935-€2,935
Balance sheet total
€498,648
2024 · €473,091+€25,557
Largest movements
Assets
- Receivables within one year +€29,528
up €29,528 (+6.3%), from €467,130 to €496,658
of which Other amounts receivable: +€31,118
Equity and liabilities
- Reserves +€40,000
up €40,000 (+10.8%), from €371,000 to €411,000
- Tax, wage and social debts -€15,093
down €15,093 (-41.9%), from €36,031 to €20,938
Income statement
- Financial income +€5,215
up €5,215 (+22.0%), from €23,705 to €28,920
- Taxes +€1,664
up €1,664 (+16.6%), from €10,033 to €11,697
- Financial charges -€1,252
down €1,252 (-22.5%), from €5,573 to €4,321
- Gross operating margin +€1,216
up €1,216 (+1.7%), from €72,345 to €73,561
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
€78,521
Gross operating margin
+€1,216
Depreciation
-€150
Other operating charges
+€572
Financial income
+€5,215
Financial charges
+€1,252
Taxes
-€1,664
Result 2025
€84,962
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
+€39,577
Investment
€0
Financing
-€42,512
Cash 2024
€2,935
From operations (derived)
+€39,577
Net result for the year
+€84,962
Depreciation
+€1,036
Receivables within one year
-€29,528
Trade debts
-€1,800
Tax, wage and social debts
-€15,093
Financing
-€42,512
Short-term financial debts
+€2,488
Contributions, distributions and other
-€45,000
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €473,091 | €498,648 | +€25,557 | +5.4% |
| Fixed assets | 21/28 | €3,026 | €1,990 | -€1,036 | -34.2% |
| Tangible fixed assets | 22/27 | €3,026 | €1,990 | -€1,036 | -34.2% |
| Furniture and vehicles | 24 | €1,599 | €916 | -€683 | -42.7% |
| Other tangible fixed assets | 26 | €1,427 | €1,074 | -€353 | -24.7% |
| Current assets | 29/58 | €470,065 | €496,658 | +€26,593 | +5.7% |
| Amounts receivable within one year | 40/41 | €467,130 | €496,658 | +€29,528 | +6.3% |
| Trade receivables | 40 | €5,490 | €3,900 | -€1,590 | -29.0% |
| Other amounts receivable | 41 | €461,640 | €492,758 | +€31,118 | +6.7% |
| Cash at bank and in hand | 54/58 | €2,935 | - | -€2,935 | |
| Total equity and liabilities | 10/49 | €473,091 | €498,648 | +€25,557 | +5.4% |
| Equity | 10/15 | €383,914 | €423,876 | +€39,962 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €371,000 | €411,000 | +€40,000 | +10.8% |
| Distributable reserves | 133 | €371,000 | €411,000 | +€40,000 | +10.8% |
| Profit (loss) carried forward | 14 | €514 | €476 | -€38 | -7.4% |
| Amounts payable | 17/49 | €89,177 | €74,772 | -€14,405 | -16.2% |
| Amounts payable within one year | 42/48 | €89,177 | €74,772 | -€14,405 | -16.2% |
| Financial debts | 43 | - | €2,488 | +€2,488 | |
| Credit institutions | 430/8 | - | €2,488 | +€2,488 | |
| Trade debts | 44 | €8,071 | €6,271 | -€1,800 | -22.3% |
| Suppliers | 440/4 | €8,071 | €6,271 | -€1,800 | -22.3% |
| Advances received on contracts in progress | 46 | €75 | €75 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €36,031 | €20,938 | -€15,093 | -41.9% |
| Taxes | 450/3 | €36,031 | €20,938 | -€15,093 | -41.9% |
| Other amounts payable | 47/48 | €45,000 | €45,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €886 | €1,036 | +€150 | +16.9% |
| Other operating charges | 640/8 | €1,037 | €465 | -€572 | -55.2% |
| Gross operating margin | 9900 | €72,345 | €73,561 | +€1,216 | +1.7% |
| Operating profit (loss) | 9901 | €70,422 | €72,060 | +€1,638 | +2.3% |
| Financial income | 75/76B | €23,705 | €28,920 | +€5,215 | +22.0% |
| Recurring financial income | 75 | €23,705 | €28,920 | +€5,215 | +22.0% |
| Financial charges | 65/66B | €5,573 | €4,321 | -€1,252 | -22.5% |
| Recurring financial charges | 65 | €5,573 | €4,321 | -€1,252 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €88,554 | €96,659 | +€8,105 | +9.2% |
| Income taxes | 67/77 | €10,033 | €11,697 | +€1,664 | +16.6% |
| Profit (loss) for the period | 9904 | €78,521 | €84,962 | +€6,441 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,521 | €84,962 | +€6,441 | +8.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.