CP Architecten: 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.
CP Architecten
Largest movements
- Tangible fixed assets +€10,822
up €10,822 (+44.9%), from €24,129 to €34,951
of which Land and buildings: +€7,814
- Cash +€1,995
up €1,995 (+2.9%), from €68,946 to €70,941
mainly Net result for the year (+€36,107) and Depreciation (+€4,238)
- Receivables within one year -€1,569
down €1,569 (-15.5%), from €10,104 to €8,535
- Reserves +€36,107
up €36,107 (+69.6%), from €51,905 to €88,012
- Other debts -€22,920
down €22,920 (-65.0%), from €35,259 to €12,339
- Trade debts -€5,901
no longer reported in 2025 (was €5,901)
- Tax, wage and social debts +€3,962
up €3,962 (+55.7%), from €7,114 to €11,076
- Gross operating margin -€20,822
down €20,822 (-28.0%), from €74,455 to €53,633
- Taxes -€5,645
down €5,645 (-30.2%), from €18,673 to €13,028
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 | €103,179 | €114,427 | +€11,248 | +10.9% |
| Fixed assets | 21/28 | €24,129 | €34,951 | +€10,822 | +44.9% |
| Tangible fixed assets | 22/27 | €24,129 | €34,951 | +€10,822 | +44.9% |
| Land and buildings | 22 | €21,256 | €29,070 | +€7,814 | +36.8% |
| Furniture and vehicles | 24 | €2,873 | €5,881 | +€3,008 | +105% |
| Current assets | 29/58 | €79,050 | €79,476 | +€426 | +0.5% |
| Amounts receivable within one year | 40/41 | €10,104 | €8,535 | -€1,569 | -15.5% |
| Trade receivables | 40 | €10,104 | €8,535 | -€1,569 | -15.5% |
| Cash at bank and in hand | 54/58 | €68,946 | €70,941 | +€1,995 | +2.9% |
| Total equity and liabilities | 10/49 | €103,179 | €114,427 | +€11,248 | +10.9% |
| Equity | 10/15 | €54,905 | €91,012 | +€36,107 | +65.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €51,905 | €88,012 | +€36,107 | +69.6% |
| Distributable reserves | 133 | €51,905 | €88,012 | +€36,107 | +69.6% |
| Amounts payable | 17/49 | €48,274 | €23,415 | -€24,859 | -51.5% |
| Amounts payable within one year | 42/48 | €48,274 | €23,415 | -€24,859 | -51.5% |
| Trade debts | 44 | €5,901 | - | -€5,901 | |
| Suppliers | 440/4 | €5,901 | - | -€5,901 | |
| Taxes, remuneration and social security | 45 | €7,114 | €11,076 | +€3,962 | +55.7% |
| Taxes | 450/3 | €7,114 | €11,076 | +€3,962 | +55.7% |
| Other amounts payable | 47/48 | €35,259 | €12,339 | -€22,920 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,779 | €4,238 | +€459 | +12.1% |
| Other operating charges | 640/8 | - | €206 | +€206 | |
| Gross operating margin | 9900 | €74,455 | €53,633 | -€20,822 | -28.0% |
| Operating profit (loss) | 9901 | €70,676 | €49,189 | -€21,487 | -30.4% |
| Financial income | 75/76B | €5 | €5 | = | 0.0% |
| Recurring financial income | 75 | €5 | €5 | = | 0.0% |
| Financial charges | 65/66B | €103 | €59 | -€44 | -42.7% |
| Recurring financial charges | 65 | €103 | €59 | -€44 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €70,578 | €49,135 | -€21,443 | -30.4% |
| Income taxes | 67/77 | €18,673 | €13,028 | -€5,645 | -30.2% |
| Profit (loss) for the period | 9904 | €51,905 | €36,107 | -€15,798 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,905 | €36,107 | -€15,798 | -30.4% |
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 15 October 2026 via checked.be.