Charlotte Simon Architecte: what changed
Charlotte Simon Architecte
Largest movements
- Tangible fixed assets -€8,807
down €8,807 (-22.9%), from €38,541 to €29,733
of which Furniture and vehicles: -€8,048
- Receivables within one year +€7,851
up €7,851 (+92.8%), from €8,463 to €16,314
of which Trade receivables: +€7,618
- Cash -€6,440
down €6,440 (-25.4%), from €25,319 to €18,879
mainly Contributions, distributions and other (-€40,882) and Receivables within one year (-€7,851)
- Profit (loss) carried forward -€21,821
down €21,821 (-58.3%), from €37,456 to €15,635
- Trade debts +€11,929
up €11,929 (+2,969%), from €402 to €12,330
- Tax, wage and social debts +€8,202
up €8,202 (+903%), from €909 to €9,110
of which Taxes: +€8,202
- Debts after one year -€5,974
down €5,974 (-31.2%), from €19,139 to €13,165
- Gross operating margin -€12,150
down €12,150 (-22.8%), from €53,178 to €41,027
- Taxes -€2,148
down €2,148 (-21.8%), from €9,849 to €7,701
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 | €72,323 | €64,926 | -€7,397 | -10.2% |
| Fixed assets | 21/28 | €38,541 | €29,733 | -€8,807 | -22.9% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €38,541 | €29,733 | -€8,807 | -22.9% |
| Plant, machinery and equipment | 23 | €95 | €0 | -€95 | -100% |
| Furniture and vehicles | 24 | €36,138 | €28,090 | -€8,048 | -22.3% |
| Other tangible fixed assets | 26 | €2,307 | €1,643 | -€664 | -28.8% |
| Current assets | 29/58 | €33,783 | €35,193 | +€1,410 | +4.2% |
| Amounts receivable within one year | 40/41 | €8,463 | €16,314 | +€7,851 | +92.8% |
| Trade receivables | 40 | €7,374 | €14,992 | +€7,618 | +103% |
| Other amounts receivable | 41 | €1,089 | €1,322 | +€233 | +21.4% |
| Cash at bank and in hand | 54/58 | €25,319 | €18,879 | -€6,440 | -25.4% |
| Total equity and liabilities | 10/49 | €72,323 | €64,926 | -€7,397 | -10.2% |
| Equity | 10/15 | €40,956 | €19,135 | -€21,821 | -53.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,456 | €15,635 | -€21,821 | -58.3% |
| Amounts payable | 17/49 | €31,367 | €45,792 | +€14,424 | +46.0% |
| Amounts payable after more than one year | 17 | €19,139 | €13,165 | -€5,974 | -31.2% |
| Financial debts | 170/4 | €19,139 | €13,165 | -€5,974 | -31.2% |
| Amounts payable within one year | 42/48 | €9,362 | €29,706 | +€20,344 | +217% |
| Current portion of amounts payable after more than one year | 42 | €8,052 | €8,265 | +€213 | +2.6% |
| Trade debts | 44 | €402 | €12,330 | +€11,929 | +2,969% |
| Suppliers | 440/4 | €402 | €12,330 | +€11,929 | +2,969% |
| Taxes, remuneration and social security | 45 | €909 | €9,110 | +€8,202 | +903% |
| Taxes | 450/3 | €909 | €9,110 | +€8,202 | +903% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €2,866 | €2,921 | +€55 | +1.9% |
| Non-recurring operating income | 76A | €4,816 | - | -€4,816 | |
| Remuneration, social security and pensions | 62 | €2,230 | €2,198 | -€32 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,652 | €10,481 | -€171 | -1.6% |
| Other operating charges | 640/8 | €547 | €501 | -€46 | -8.4% |
| Gross operating margin | 9900 | €53,178 | €41,027 | -€12,150 | -22.8% |
| Operating profit (loss) | 9901 | €39,749 | €27,848 | -€11,901 | -29.9% |
| Financial income | 75/76B | €21 | €100 | +€79 | +378% |
| Recurring financial income | 75 | €21 | €100 | +€79 | +378% |
| Financial charges | 65/66B | €1,619 | €1,186 | -€433 | -26.7% |
| Recurring financial charges | 65 | €1,619 | €1,186 | -€433 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €38,151 | €26,762 | -€11,389 | -29.9% |
| Income taxes | 67/77 | €9,849 | €7,701 | -€2,148 | -21.8% |
| Profit (loss) for the period | 9904 | €28,302 | €19,061 | -€9,241 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,302 | €19,061 | -€9,241 | -32.7% |
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.