CLEMENT COLARD ARCHITECTE: what changed
CLEMENT COLARD ARCHITECTE
Largest movements
- Cash +€39,121
up €39,121 (+952%), from €4,110 to €43,231
mainly Net result for the year (+€30,039) and Debts after one year (+€14,906)
- Tangible fixed assets +€15,854
up €15,854 (+211%), from €7,504 to €23,358
- Deferred charges and accrued income +€3,333
new in 2025: €3,333
- Receivables within one year -€2,399
down €2,399 (-28.9%), from €8,292 to €5,893
of which Trade receivables: -€3,327
- Reserves +€30,039
up €30,039 (+559%), from €5,374 to €35,413
- Debts after one year +€14,906
new in 2025: €14,906
- Tax, wage and social debts +€12,170
up €12,170 (+369%), from €3,302 to €15,472
- Trade debts -€8,069
down €8,069 (-99.1%), from €8,140 to €71
- Current portion of long-term debt +€4,082
new in 2025: €4,082
- Gross operating margin +€37,107
up €37,107 (+495%), from €7,502 to €44,609
- Taxes +€6,493
up €6,493 (+361%), from €1,800 to €8,294
- Depreciation +€5,469
up €5,469 (+2,446%), from €224 to €5,692
- Financial charges +€530
up €530 (+984%), from €54 to €584
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 | €19,964 | €75,872 | +€55,909 | +280% |
| Fixed assets | 21/28 | €7,561 | €23,415 | +€15,854 | +210% |
| Tangible fixed assets | 22/27 | €7,504 | €23,358 | +€15,854 | +211% |
| Furniture and vehicles | 24 | €7,504 | €23,358 | +€15,854 | +211% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €12,402 | €52,457 | +€40,055 | +323% |
| Amounts receivable within one year | 40/41 | €8,292 | €5,893 | -€2,399 | -28.9% |
| Trade receivables | 40 | €8,292 | €4,965 | -€3,327 | -40.1% |
| Other amounts receivable | 41 | - | €928 | +€928 | |
| Cash at bank and in hand | 54/58 | €4,110 | €43,231 | +€39,121 | +952% |
| Deferred charges and accrued income | 490/1 | - | €3,333 | +€3,333 | |
| Total equity and liabilities | 10/49 | €19,964 | €75,872 | +€55,909 | +280% |
| Equity | 10/15 | €7,874 | €37,913 | +€30,039 | +381% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €5,374 | €35,413 | +€30,039 | +559% |
| Distributable reserves | 133 | €5,374 | €35,413 | +€30,039 | +559% |
| Amounts payable | 17/49 | €12,090 | €37,959 | +€25,870 | +214% |
| Amounts payable after more than one year | 17 | - | €14,906 | +€14,906 | |
| Financial debts | 170/4 | - | €14,906 | +€14,906 | |
| Amounts payable within one year | 42/48 | €11,493 | €23,054 | +€11,561 | +101% |
| Current portion of amounts payable after more than one year | 42 | - | €4,082 | +€4,082 | |
| Trade debts | 44 | €8,140 | €71 | -€8,069 | -99.1% |
| Suppliers | 440/4 | €8,140 | €71 | -€8,069 | -99.1% |
| Taxes, remuneration and social security | 45 | €3,302 | €15,472 | +€12,170 | +369% |
| Taxes | 450/3 | €3,302 | €15,472 | +€12,170 | +369% |
| Other amounts payable | 47/48 | €50 | €3,428 | +€3,378 | +6,756% |
| Accrued charges and deferred income | 492/3 | €597 | - | -€597 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €5,692 | +€5,469 | +2,446% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €7,502 | €44,609 | +€37,107 | +495% |
| Operating profit (loss) | 9901 | €7,228 | €38,917 | +€31,688 | +438% |
| Financial charges | 65/66B | €54 | €584 | +€530 | +984% |
| Recurring financial charges | 65 | €54 | €584 | +€530 | +984% |
| Profit (loss) for the period before taxes | 9903 | €7,174 | €38,332 | +€31,158 | +434% |
| Income taxes | 67/77 | €1,800 | €8,294 | +€6,493 | +361% |
| Profit (loss) for the period | 9904 | €5,374 | €30,039 | +€24,665 | +459% |
| Profit (loss) for the period to be appropriated | 9905 | €5,374 | €30,039 | +€24,665 | +459% |
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 2 November 2026 via checked.be.