COTTENIER & PARTNERS ARCHITECTES EXPERTS: what changed
COTTENIER & PARTNERS ARCHITECTES EXPERTS
Largest movements
- Receivables within one year +€212,266
up €212,266 (+125%), from €169,395 to €381,661
of which Trade receivables: +€226,167
- Cash -€167,587
down €167,587 (-50.0%), from €335,275 to €167,687
mainly Contributions, distributions and other (-€250,000) and Receivables within one year (-€212,266)
- Tangible fixed assets -€11,189
down €11,189 (-9.6%), from €116,908 to €105,718
of which Other tangible fixed assets: -€6,005
- Other debts +€73,801
up €73,801 (+50.5%), from €146,118 to €219,919
- Trade debts -€34,031
down €34,031 (-8.1%), from €417,610 to €383,579
- Tax, wage and social debts -€10,818
down €10,818 (-27.1%), from €39,929 to €29,110
of which Taxes: -€13,224
- Profit (loss) carried forward +€7,351
up €7,351 (+5,750%), from €128 to €7,479
- Gross operating margin +€119,095
up €119,095 (+46.9%), from €254,181 to €373,275
- Taxes +€27,682
up €27,682 (+45.9%), from €60,355 to €88,037
- Depreciation +€7,970
up €7,970 (+91.1%), from €8,745 to €16,716
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 | €624,245 | €660,547 | +€36,302 | +5.8% |
| Fixed assets | 21/28 | €118,384 | €106,720 | -€11,664 | -9.9% |
| Intangible fixed assets | 21 | €1,364 | €890 | -€475 | -34.8% |
| Tangible fixed assets | 22/27 | €116,908 | €105,718 | -€11,189 | -9.6% |
| Land and buildings | 22 | €12,312 | €9,760 | -€2,552 | -20.7% |
| Plant, machinery and equipment | 23 | €2,372 | €1,640 | -€732 | -30.9% |
| Furniture and vehicles | 24 | €14,505 | €12,604 | -€1,900 | -13.1% |
| Other tangible fixed assets | 26 | €87,719 | €81,714 | -€6,005 | -6.8% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €505,861 | €553,828 | +€47,966 | +9.5% |
| Amounts receivable within one year | 40/41 | €169,395 | €381,661 | +€212,266 | +125% |
| Trade receivables | 40 | €153,487 | €379,654 | +€226,167 | +147% |
| Other amounts receivable | 41 | €15,908 | €2,007 | -€13,901 | -87.4% |
| Cash at bank and in hand | 54/58 | €335,275 | €167,687 | -€167,587 | -50.0% |
| Deferred charges and accrued income | 490/1 | €1,192 | €4,480 | +€3,288 | +276% |
| Total equity and liabilities | 10/49 | €624,245 | €660,547 | +€36,302 | +5.8% |
| Equity | 10/15 | €20,588 | €27,939 | +€7,351 | +35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €128 | €7,479 | +€7,351 | +5,750% |
| Amounts payable | 17/49 | €603,657 | €632,608 | +€28,951 | +4.8% |
| Amounts payable within one year | 42/48 | €603,657 | €632,608 | +€28,951 | +4.8% |
| Trade debts | 44 | €417,610 | €383,579 | -€34,031 | -8.1% |
| Suppliers | 440/4 | €417,610 | €383,579 | -€34,031 | -8.1% |
| Taxes, remuneration and social security | 45 | €39,929 | €29,110 | -€10,818 | -27.1% |
| Taxes | 450/3 | €39,929 | €26,705 | -€13,224 | -33.1% |
| Remuneration and social security | 454/9 | - | €2,406 | +€2,406 | |
| Other amounts payable | 47/48 | €146,118 | €219,919 | +€73,801 | +50.5% |
| Remuneration, social security and pensions | 62 | €12,009 | €8,851 | -€3,157 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,745 | €16,716 | +€7,970 | +91.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,091 | - | +€2,091 | |
| Other operating charges | 640/8 | €5,023 | €2,802 | -€2,221 | -44.2% |
| Gross operating margin | 9900 | €254,181 | €373,275 | +€119,095 | +46.9% |
| Operating profit (loss) | 9901 | €230,495 | €344,907 | +€114,411 | +49.6% |
| Financial income | 75/76B | €1,133 | €1,266 | +€133 | +11.7% |
| Recurring financial income | 75 | €1,133 | €1,266 | +€133 | +11.7% |
| Financial charges | 65/66B | €1,145 | €784 | -€361 | -31.5% |
| Recurring financial charges | 65 | €1,145 | €784 | -€361 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €230,483 | €345,388 | +€114,905 | +49.9% |
| Income taxes | 67/77 | €60,355 | €88,037 | +€27,682 | +45.9% |
| Profit (loss) for the period | 9904 | €170,128 | €257,351 | +€87,223 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €170,128 | €257,351 | +€87,223 | +51.3% |
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 7 November 2026 via checked.be.