Céline Buyse Architecte: what changed
Céline Buyse Architecte
Largest movements
- Financial fixed assets +€12,896
up €12,896 (+49.9%), from €25,846 to €38,742
- Current investments +€5,294
up €5,294 (+102%), from €5,200 to €10,494
- Receivables within one year +€4,206
up €4,206 (+78.9%), from €5,331 to €9,537
of which Trade receivables: +€2,525
- Cash +€1,478
up €1,478 (+14.0%), from €10,558 to €12,036
mainly Net result for the year (+€34,084) and Other debts (+€2,335)
- Profit (loss) carried forward +€28,414
up €28,414 (+83.0%), from €34,226 to €62,640
- Tax, wage and social debts -€8,459
down €8,459 (-88.2%), from €9,593 to €1,134
- Other debts +€2,335
up €2,335 (+3,616%), from €65 to €2,400
- Trade debts +€1,583
up €1,583 (+3,074%), from €52 to €1,635
- Gross operating margin -€17,151
down €17,151 (-31.0%), from €55,336 to €38,184
- Financial income +€7,098
up €7,098 (+355%), from €2,000 to €9,098
- Taxes -€3,140
down €3,140 (-20.0%), from €15,740 to €12,600
- Other operating charges -€772
down €772 (-56.6%), from €1,365 to €593
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,935 | €70,809 | +€23,874 | +50.9% |
| Fixed assets | 21/28 | €25,846 | €38,742 | +€12,896 | +49.9% |
| Financial fixed assets | 28 | €25,846 | €38,742 | +€12,896 | +49.9% |
| Current assets | 29/58 | €21,089 | €32,067 | +€10,978 | +52.1% |
| Amounts receivable within one year | 40/41 | €5,331 | €9,537 | +€4,206 | +78.9% |
| Trade receivables | 40 | €5,331 | €7,855 | +€2,525 | +47.4% |
| Other amounts receivable | 41 | - | €1,681 | +€1,681 | |
| Current investments | 50/53 | €5,200 | €10,494 | +€5,294 | +102% |
| Cash at bank and in hand | 54/58 | €10,558 | €12,036 | +€1,478 | +14.0% |
| Total equity and liabilities | 10/49 | €46,935 | €70,809 | +€23,874 | +50.9% |
| Equity | 10/15 | €37,226 | €65,640 | +€28,414 | +76.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,226 | €62,640 | +€28,414 | +83.0% |
| Amounts payable | 17/49 | €9,709 | €5,169 | -€4,540 | -46.8% |
| Amounts payable within one year | 42/48 | €9,709 | €5,169 | -€4,540 | -46.8% |
| Trade debts | 44 | €52 | €1,635 | +€1,583 | +3,074% |
| Suppliers | 440/4 | €52 | €1,635 | +€1,583 | +3,074% |
| Taxes, remuneration and social security | 45 | €9,593 | €1,134 | -€8,459 | -88.2% |
| Taxes | 450/3 | €9,593 | €1,134 | -€8,459 | -88.2% |
| Other amounts payable | 47/48 | €65 | €2,400 | +€2,335 | +3,616% |
| Other operating charges | 640/8 | €1,365 | €593 | -€772 | -56.6% |
| Gross operating margin | 9900 | €55,336 | €38,184 | -€17,151 | -31.0% |
| Operating profit (loss) | 9901 | €53,971 | €37,592 | -€16,379 | -30.3% |
| Financial income | 75/76B | €2,000 | €9,098 | +€7,098 | +355% |
| Recurring financial income | 75 | €2,000 | €9,098 | +€7,098 | +355% |
| Financial charges | 65/66B | €5 | €6 | +€1 | +20.2% |
| Recurring financial charges | 65 | €5 | €6 | +€1 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €55,966 | €46,684 | -€9,282 | -16.6% |
| Income taxes | 67/77 | €15,740 | €12,600 | -€3,140 | -20.0% |
| Profit (loss) for the period | 9904 | €40,226 | €34,084 | -€6,142 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,226 | €34,084 | -€6,142 | -15.3% |
Next steps
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 6 November 2026 via checked.be.