CPI ARCHITECTURE: 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.
CPI ARCHITECTURE
Largest movements
- Receivables within one year -€35,858
down €35,858 (-77.7%), from €46,133 to €10,274
of which Trade receivables: -€26,414
- Cash +€10,755
up €10,755 (+15.6%), from €68,823 to €79,578
mainly Net result for the year (+€36,187) and Receivables within one year (+€35,858)
- Current investments +€9,750
up €9,750 (+19.1%), from €51,026 to €60,775
- Other debts -€17,000
down €17,000 (-30.9%), from €55,000 to €38,000
- Tax, wage and social debts +€7,233
up €7,233 (+121%), from €5,984 to €13,217
- Trade debts -€5,424
down €5,424 (-74.6%), from €7,272 to €1,849
- Reserves -€2,000
down €2,000 (-2.3%), from €88,000 to €86,000
- Financial charges +€3,537
up €3,537 (+508%), from €697 to €4,234
- Taxes -€888
down €888 (-6.0%), from €14,896 to €14,008
- Financial income -€614
down €614 (-43.1%), from €1,425 to €811
- Gross operating margin +€575
up €575 (+1.0%), from €56,330 to €56,905
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 | €172,631 | €155,627 | -€17,004 | -9.8% |
| Fixed assets | 21/28 | €5,113 | €4,105 | -€1,008 | -19.7% |
| Tangible fixed assets | 22/27 | €5,048 | €4,040 | -€1,008 | -20.0% |
| Furniture and vehicles | 24 | €4,311 | €3,429 | -€881 | -20.4% |
| Other tangible fixed assets | 26 | €737 | €611 | -€127 | -17.2% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €167,518 | €151,522 | -€15,996 | -9.5% |
| Amounts receivable within one year | 40/41 | €46,133 | €10,274 | -€35,858 | -77.7% |
| Trade receivables | 40 | €26,640 | €226 | -€26,414 | -99.2% |
| Other amounts receivable | 41 | €19,492 | €10,048 | -€9,444 | -48.5% |
| Current investments | 50/53 | €51,026 | €60,775 | +€9,750 | +19.1% |
| Cash at bank and in hand | 54/58 | €68,823 | €79,578 | +€10,755 | +15.6% |
| Deferred charges and accrued income | 490/1 | €1,536 | €893 | -€643 | -41.8% |
| Total equity and liabilities | 10/49 | €172,631 | €155,627 | -€17,004 | -9.8% |
| Equity | 10/15 | €104,375 | €102,561 | -€1,813 | -1.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €88,000 | €86,000 | -€2,000 | -2.3% |
| Distributable reserves | 133 | €88,000 | €86,000 | -€2,000 | -2.3% |
| Profit (loss) carried forward | 14 | €2,115 | €2,301 | +€187 | +8.8% |
| Amounts payable | 17/49 | €68,256 | €53,065 | -€15,191 | -22.3% |
| Amounts payable within one year | 42/48 | €68,256 | €53,065 | -€15,191 | -22.3% |
| Trade debts | 44 | €7,272 | €1,849 | -€5,424 | -74.6% |
| Suppliers | 440/4 | €7,272 | €1,849 | -€5,424 | -74.6% |
| Taxes, remuneration and social security | 45 | €5,984 | €13,217 | +€7,233 | +121% |
| Taxes | 450/3 | €5,984 | €13,217 | +€7,233 | +121% |
| Other amounts payable | 47/48 | €55,000 | €38,000 | -€17,000 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,765 | €2,312 | +€547 | +31.0% |
| Other operating charges | 640/8 | €712 | €976 | +€264 | +37.1% |
| Gross operating margin | 9900 | €56,330 | €56,905 | +€575 | +1.0% |
| Operating profit (loss) | 9901 | €53,853 | €53,618 | -€236 | -0.4% |
| Financial income | 75/76B | €1,425 | €811 | -€614 | -43.1% |
| Recurring financial income | 75 | €1,425 | €811 | -€614 | -43.1% |
| Financial charges | 65/66B | €697 | €4,234 | +€3,537 | +508% |
| Recurring financial charges | 65 | €697 | €4,234 | +€3,537 | +508% |
| Profit (loss) for the period before taxes | 9903 | €54,581 | €50,194 | -€4,387 | -8.0% |
| Income taxes | 67/77 | €14,896 | €14,008 | -€888 | -6.0% |
| Profit (loss) for the period | 9904 | €39,685 | €36,187 | -€3,498 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,685 | €36,187 | -€3,498 | -8.8% |
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 31 October 2026 via checked.be.