Eric DELANGE Architecte: 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.
Eric DELANGE Architecte
Largest movements
- Cash +€124,104
up €124,104 (+394%), from €31,476 to €155,579
mainly Receivables within one year (+€65,866) and Net result for the year (+€48,407)
- Receivables within one year -€65,866
down €65,866 (-71.1%), from €92,632 to €26,766
of which Trade receivables: -€39,525
- Tangible fixed assets -€22,411
down €22,411 (-31.2%), from €71,860 to €49,449
of which Furniture and vehicles: -€18,941
- Current investments +€6,901
up €6,901 (+4.8%), from €143,569 to €150,470
- Reserves +€22,514
up €22,514 (+10.9%), from €207,371 to €229,885
of which Distributable reserves: +€22,514
- Other debts +€17,979
new in 2025: €17,979
- Debts after one year -€15,026
down €15,026 (-32.9%), from €45,684 to €30,658
- Trade debts +€6,740
up €6,740 (+59.1%), from €11,402 to €18,142
- Tax, wage and social debts +€5,712
up €5,712 (+103%), from €5,553 to €11,265
- Gross operating margin +€50,436
up €50,436 (+116%), from €43,555 to €93,991
- Taxes +€14,484
up €14,484 (+195%), from €7,414 to €21,899
- Depreciation -€1,409
down €1,409 (-6.9%), from €20,379 to €18,970
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 | €343,802 | €386,334 | +€42,533 | +12.4% |
| Fixed assets | 21/28 | €71,860 | €49,449 | -€22,411 | -31.2% |
| Tangible fixed assets | 22/27 | €71,860 | €49,449 | -€22,411 | -31.2% |
| Furniture and vehicles | 24 | €67,284 | €48,343 | -€18,941 | -28.2% |
| Other tangible fixed assets | 26 | €4,576 | €1,106 | -€3,470 | -75.8% |
| Current assets | 29/58 | €271,942 | €336,885 | +€64,943 | +23.9% |
| Amounts receivable within one year | 40/41 | €92,632 | €26,766 | -€65,866 | -71.1% |
| Trade receivables | 40 | €55,809 | €16,284 | -€39,525 | -70.8% |
| Other amounts receivable | 41 | €36,823 | €10,482 | -€26,341 | -71.5% |
| Current investments | 50/53 | €143,569 | €150,470 | +€6,901 | +4.8% |
| Cash at bank and in hand | 54/58 | €31,476 | €155,579 | +€124,104 | +394% |
| Deferred charges and accrued income | 490/1 | €4,266 | €4,070 | -€195 | -4.6% |
| Total equity and liabilities | 10/49 | €343,802 | €386,334 | +€42,533 | +12.4% |
| Equity | 10/15 | €255,829 | €278,343 | +€22,514 | +8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €207,371 | €229,885 | +€22,514 | +10.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €205,511 | €228,025 | +€22,514 | +11.0% |
| Profit (loss) carried forward | 14 | €36,059 | €36,059 | = | 0.0% |
| Amounts payable | 17/49 | €87,972 | €107,991 | +€20,019 | +22.8% |
| Amounts payable after more than one year | 17 | €45,684 | €30,658 | -€15,026 | -32.9% |
| Financial debts | 170/4 | €45,684 | €30,658 | -€15,026 | -32.9% |
| Amounts payable within one year | 42/48 | €31,352 | €62,412 | +€31,059 | +99.1% |
| Current portion of amounts payable after more than one year | 42 | €14,398 | €15,026 | +€628 | +4.4% |
| Trade debts | 44 | €11,402 | €18,142 | +€6,740 | +59.1% |
| Suppliers | 440/4 | €11,402 | €18,142 | +€6,740 | +59.1% |
| Taxes, remuneration and social security | 45 | €5,553 | €11,265 | +€5,712 | +103% |
| Taxes | 450/3 | €5,553 | €11,265 | +€5,712 | +103% |
| Other amounts payable | 47/48 | - | €17,979 | +€17,979 | |
| Accrued charges and deferred income | 492/3 | €10,936 | €14,922 | +€3,986 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,379 | €18,970 | -€1,409 | -6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €475 | - | -€475 | |
| Other operating charges | 640/8 | €1,049 | €1,740 | +€691 | +65.9% |
| Non-recurring operating charges | 66A | - | €4,576 | +€4,576 | |
| Gross operating margin | 9900 | €43,555 | €93,991 | +€50,436 | +116% |
| Operating profit (loss) | 9901 | €21,653 | €68,706 | +€47,053 | +217% |
| Financial income | 75/76B | €4,072 | €4,790 | +€719 | +17.7% |
| Recurring financial income | 75 | €4,072 | €4,790 | +€719 | +17.7% |
| Financial charges | 65/66B | €3,378 | €3,190 | -€188 | -5.6% |
| Recurring financial charges | 65 | €3,378 | €3,190 | -€188 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €22,346 | €70,306 | +€47,960 | +215% |
| Income taxes | 67/77 | €7,414 | €21,899 | +€14,484 | +195% |
| Profit (loss) for the period | 9904 | €14,932 | €48,407 | +€33,475 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €14,932 | €48,407 | +€33,475 | +224% |
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 27 October 2026 via checked.be.