Céline Pirson Architecte: what changed
Céline Pirson Architecte
Largest movements
- Receivables within one year +€15,903
up €15,903 (+278%), from €5,728 to €21,630
of which Trade receivables: +€16,638
- Cash +€8,754
up €8,754 (+38.4%), from €22,795 to €31,549
mainly Net result for the year (+€26,425) and Depreciation (+€1,727)
- Deferred charges and accrued income +€2,598
new in 2025: €2,598
- Tangible fixed assets -€1,727
down €1,727 (-27.1%), from €6,383 to €4,656
of which Other tangible fixed assets: -€945
- Profit (loss) carried forward +€26,425
up €26,425 (+129%), from €20,544 to €46,968
- Trade debts -€1,286
down €1,286 (-69.6%), from €1,847 to €561
- Tax, wage and social debts +€1,157
up €1,157 (+24.2%), from €4,782 to €5,938
of which Taxes: +€1,157
- Gross operating margin +€5,779
up €5,779 (+17.5%), from €33,112 to €38,892
- Other operating charges -€2,692
down €2,692 (-97.6%), from €2,759 to €67
- Taxes +€1,912
up €1,912 (+24.8%), from €7,702 to €9,615
- Depreciation +€509
up €509 (+41.8%), from €1,218 to €1,727
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 | €34,906 | €60,433 | +€25,527 | +73.1% |
| Fixed assets | 21/28 | €6,383 | €4,656 | -€1,727 | -27.1% |
| Tangible fixed assets | 22/27 | €6,383 | €4,656 | -€1,727 | -27.1% |
| Furniture and vehicles | 24 | €2,422 | €1,639 | -€782 | -32.3% |
| Other tangible fixed assets | 26 | €3,962 | €3,017 | -€945 | -23.9% |
| Current assets | 29/58 | €28,523 | €55,777 | +€27,254 | +95.6% |
| Amounts receivable within one year | 40/41 | €5,728 | €21,630 | +€15,903 | +278% |
| Trade receivables | 40 | €3,630 | €20,268 | +€16,638 | +458% |
| Other amounts receivable | 41 | €2,098 | €1,363 | -€735 | -35.0% |
| Cash at bank and in hand | 54/58 | €22,795 | €31,549 | +€8,754 | +38.4% |
| Deferred charges and accrued income | 490/1 | - | €2,598 | +€2,598 | |
| Total equity and liabilities | 10/49 | €34,906 | €60,433 | +€25,527 | +73.1% |
| Equity | 10/15 | €23,544 | €49,968 | +€26,425 | +112% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,544 | €46,968 | +€26,425 | +129% |
| Amounts payable | 17/49 | €11,362 | €10,465 | -€898 | -7.9% |
| Amounts payable within one year | 42/48 | €11,362 | €10,465 | -€898 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €409 | €0 | -€409 | -100% |
| Trade debts | 44 | €1,847 | €561 | -€1,286 | -69.6% |
| Suppliers | 440/4 | €1,847 | €561 | -€1,286 | -69.6% |
| Taxes, remuneration and social security | 45 | €4,782 | €5,938 | +€1,157 | +24.2% |
| Taxes | 450/3 | €4,782 | €5,938 | +€1,157 | +24.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €4,325 | €3,965 | -€360 | -8.3% |
| Non-recurring operating income | 76A | €1,274 | - | -€1,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | €1,727 | +€509 | +41.8% |
| Other operating charges | 640/8 | €2,759 | €67 | -€2,692 | -97.6% |
| Gross operating margin | 9900 | €33,112 | €38,892 | +€5,779 | +17.5% |
| Operating profit (loss) | 9901 | €29,135 | €37,097 | +€7,962 | +27.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €889 | €1,058 | +€169 | +19.0% |
| Recurring financial charges | 65 | €889 | €1,058 | +€169 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €28,246 | €36,039 | +€7,793 | +27.6% |
| Income taxes | 67/77 | €7,702 | €9,615 | +€1,912 | +24.8% |
| Profit (loss) for the period | 9904 | €20,544 | €26,425 | +€5,881 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,544 | €26,425 | +€5,881 | +28.6% |
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 5 November 2026 via checked.be.