CL ARCHITECTE: what changed
CL ARCHITECTE
Largest movements
- Receivables within one year +€26,969
up €26,969 (+124%), from €21,731 to €48,700
of which Trade receivables: +€33,424
- Cash +€16,639
up €16,639 (+82.3%), from €20,208 to €36,847
mainly Net result for the year (+€29,604) and Other debts (+€6,125)
- Tangible fixed assets -€5,070
down €5,070 (-39.7%), from €12,771 to €7,702
of which Furniture and vehicles: -€5,388
- Financial fixed assets +€1,500
up €1,500 (+455%), from €330 to €1,830
- Profit (loss) carried forward +€24,771
up €24,771 (+76.8%), from €32,235 to €57,006
- Other debts +€6,125
up €6,125 (+44.6%), from €13,721 to €19,846
- Tax, wage and social debts +€5,874
up €5,874 (+2,351%), from €250 to €6,124
- Trade debts +€4,680
up €4,680 (+260%), from €1,800 to €6,481
- Advances received -€2,033
no longer reported in 2025 (was €2,033)
- Gross operating margin +€34,099
up €34,099 (+366%), from €9,326 to €43,425
- Taxes +€4,869
up €4,869 (+244%), from €1,999 to €6,868
- Write-downs +€4,560
no longer reported in 2025 (was -€4,560)
- Depreciation +€2,639
up €2,639 (+78.4%), from €3,366 to €6,004
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 | €63,045 | €102,462 | +€39,417 | +62.5% |
| Fixed assets | 21/28 | €14,116 | €10,071 | -€4,046 | -28.7% |
| Intangible fixed assets | 21 | €1,015 | €539 | -€476 | -46.9% |
| Tangible fixed assets | 22/27 | €12,771 | €7,702 | -€5,070 | -39.7% |
| Plant, machinery and equipment | 23 | - | €319 | +€319 | |
| Furniture and vehicles | 24 | €12,771 | €7,383 | -€5,388 | -42.2% |
| Financial fixed assets | 28 | €330 | €1,830 | +€1,500 | +455% |
| Current assets | 29/58 | €48,929 | €92,391 | +€43,462 | +88.8% |
| Amounts receivable within one year | 40/41 | €21,731 | €48,700 | +€26,969 | +124% |
| Trade receivables | 40 | €13,275 | €46,699 | +€33,424 | +252% |
| Other amounts receivable | 41 | €8,456 | €2,001 | -€6,455 | -76.3% |
| Cash at bank and in hand | 54/58 | €20,208 | €36,847 | +€16,639 | +82.3% |
| Deferred charges and accrued income | 490/1 | €6,989 | €6,844 | -€145 | -2.1% |
| Total equity and liabilities | 10/49 | €63,045 | €102,462 | +€39,417 | +62.5% |
| Equity | 10/15 | €45,241 | €70,012 | +€24,771 | +54.8% |
| Contributions | 10/11 | €13,006 | €13,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,235 | €57,006 | +€24,771 | +76.8% |
| Amounts payable | 17/49 | €17,804 | €32,450 | +€14,646 | +82.3% |
| Amounts payable within one year | 42/48 | €17,804 | €32,450 | +€14,646 | +82.3% |
| Trade debts | 44 | €1,800 | €6,481 | +€4,680 | +260% |
| Suppliers | 440/4 | €1,800 | €6,481 | +€4,680 | +260% |
| Advances received on contracts in progress | 46 | €2,033 | - | -€2,033 | |
| Taxes, remuneration and social security | 45 | €250 | €6,124 | +€5,874 | +2,351% |
| Taxes | 450/3 | €250 | €6,124 | +€5,874 | +2,351% |
| Other amounts payable | 47/48 | €13,721 | €19,846 | +€6,125 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,366 | €6,004 | +€2,639 | +78.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,560 | - | +€4,560 | |
| Other operating charges | 640/8 | €1,075 | €698 | -€377 | -35.1% |
| Gross operating margin | 9900 | €9,326 | €43,425 | +€34,099 | +366% |
| Operating profit (loss) | 9901 | €9,445 | €36,722 | +€27,278 | +289% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €456 | €251 | -€205 | -44.9% |
| Recurring financial charges | 65 | €456 | €251 | -€205 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €8,990 | €36,472 | +€27,482 | +306% |
| Income taxes | 67/77 | €1,999 | €6,868 | +€4,869 | +244% |
| Profit (loss) for the period | 9904 | €6,991 | €29,604 | +€22,613 | +323% |
| Profit (loss) for the period to be appropriated | 9905 | €6,991 | €29,604 | +€22,613 | +323% |
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 4 November 2026 via checked.be.