CHOUETTES ARCHITECTES: 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.
CHOUETTES ARCHITECTES
Largest movements
- Cash +€148,233
up €148,233 (+325%), from €45,584 to €193,817
mainly Net result for the year (+€181,623) and Tax, wage and social debts (+€82,577)
- Receivables within one year +€87,116
up €87,116 (+367%), from €23,715 to €110,832
of which Trade receivables: +€81,154
- Tangible fixed assets +€20,847
up €20,847 (+264%), from €7,886 to €28,732
of which Furniture and vehicles: +€18,879
- Deferred charges and accrued income -€10,661
down €10,661 (-78.2%), from €13,630 to €2,969
- Financial fixed assets +€9,912
up €9,912 (+11,264%), from €88 to €10,000
- Profit (loss) carried forward +€181,623
up €181,623 (+187,802%), from €97 to €181,720
- Tax, wage and social debts +€82,577
up €82,577 (+458%), from €18,043 to €100,620
- Trade debts -€20,970
down €20,970 (-96.6%), from €21,714 to €744
- Debts after one year +€12,880
new in 2025: €12,880
- Gross operating margin +€224,777
up €224,777 (+772%), from €29,130 to €253,907
- Taxes +€55,593
up €55,593 (+666%), from €8,346 to €63,939
- Other operating charges -€2,950
down €2,950 (-59.4%), from €4,969 to €2,018
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 | €90,903 | €346,350 | +€255,447 | +281% |
| Fixed assets | 21/28 | €7,974 | €38,732 | +€30,759 | +386% |
| Tangible fixed assets | 22/27 | €7,886 | €28,732 | +€20,847 | +264% |
| Plant, machinery and equipment | 23 | - | €1,992 | +€1,992 | |
| Furniture and vehicles | 24 | €7,728 | €26,607 | +€18,879 | +244% |
| Other tangible fixed assets | 26 | €158 | €133 | -€25 | -15.6% |
| Financial fixed assets | 28 | €88 | €10,000 | +€9,912 | +11,264% |
| Current assets | 29/58 | €82,929 | €307,618 | +€224,688 | +271% |
| Amounts receivable within one year | 40/41 | €23,715 | €110,832 | +€87,116 | +367% |
| Trade receivables | 40 | €4,634 | €85,788 | +€81,154 | +1,751% |
| Other amounts receivable | 41 | €19,081 | €25,043 | +€5,962 | +31.2% |
| Cash at bank and in hand | 54/58 | €45,584 | €193,817 | +€148,233 | +325% |
| Deferred charges and accrued income | 490/1 | €13,630 | €2,969 | -€10,661 | -78.2% |
| Total equity and liabilities | 10/49 | €90,903 | €346,350 | +€255,447 | +281% |
| Equity | 10/15 | €49,230 | €230,853 | +€181,623 | +369% |
| Contributions | 10/11 | €23,600 | €23,600 | = | 0.0% |
| Reserves | 13 | €25,533 | €25,533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,673 | €23,673 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97 | €181,720 | +€181,623 | +187,802% |
| Amounts payable | 17/49 | €41,673 | €115,497 | +€73,824 | +177% |
| Amounts payable after more than one year | 17 | - | €12,880 | +€12,880 | |
| Other amounts payable | 178/9 | - | €12,880 | +€12,880 | |
| Amounts payable within one year | 42/48 | €41,673 | €102,550 | +€60,877 | +146% |
| Financial debts | 43 | €1,916 | €1,186 | -€730 | -38.1% |
| Credit institutions | 430/8 | €1,916 | €1,186 | -€730 | -38.1% |
| Trade debts | 44 | €21,714 | €744 | -€20,970 | -96.6% |
| Suppliers | 440/4 | €21,714 | €744 | -€20,970 | -96.6% |
| Taxes, remuneration and social security | 45 | €18,043 | €100,620 | +€82,577 | +458% |
| Taxes | 450/3 | €18,043 | €100,620 | +€82,577 | +458% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Non-recurring operating income | 76A | €227 | - | -€227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,700 | €7,000 | +€1,300 | +22.8% |
| Other operating charges | 640/8 | €4,969 | €2,018 | -€2,950 | -59.4% |
| Gross operating margin | 9900 | €29,130 | €253,907 | +€224,777 | +772% |
| Operating profit (loss) | 9901 | €18,462 | €244,889 | +€226,427 | +1,226% |
| Financial income | 75/76B | €1,080 | €1,339 | +€259 | +24.0% |
| Recurring financial income | 75 | €1,080 | €1,339 | +€259 | +24.0% |
| Financial charges | 65/66B | €3,106 | €666 | -€2,440 | -78.6% |
| Recurring financial charges | 65 | €3,106 | €666 | -€2,440 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | €16,436 | €245,562 | +€229,127 | +1,394% |
| Income taxes | 67/77 | €8,346 | €63,939 | +€55,593 | +666% |
| Profit (loss) for the period | 9904 | €8,090 | €181,623 | +€173,534 | +2,145% |
| Profit (loss) for the period to be appropriated | 9905 | €8,090 | €181,623 | +€173,534 | +2,145% |
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 24 October 2026 via checked.be.