ERREMBAULT 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.
ERREMBAULT ARCHITECTE
Largest movements
- Tangible fixed assets +€24,980
up €24,980 (+6.3%), from €393,884 to €418,864
of which Other tangible fixed assets: +€47,501
- Receivables within one year +€23,563
up €23,563 (+18.2%), from €129,617 to €153,180
of which Trade receivables: +€28,244
- Current investments -€16,581
down €16,581 (-98.3%), from €16,870 to €289
- Cash -€6,813
down €6,813 (-33.8%), from €20,188 to €13,374
mainly Investment in fixed assets (net) (-€54,447) and Receivables within one year (-€23,563)
- Other debts +€11,397
up €11,397 (+353%), from €3,225 to €14,622
- Profit (loss) carried forward +€6,042
up €6,042 (+13.7%), from -€43,987 to -€37,945
- Depreciation +€2,213
up €2,213 (+8.1%), from €27,254 to €29,467
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 | €563,341 | €588,297 | +€24,956 | +4.4% |
| Fixed assets | 21/28 | €393,884 | €418,864 | +€24,980 | +6.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €393,884 | €418,864 | +€24,980 | +6.3% |
| Land and buildings | 22 | €375,972 | €353,450 | -€22,521 | -6.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €17,912 | €65,413 | +€47,501 | +265% |
| Current assets | 29/58 | €169,457 | €169,433 | -€24 | 0.0% |
| Amounts receivable within one year | 40/41 | €129,617 | €153,180 | +€23,563 | +18.2% |
| Trade receivables | 40 | €118,682 | €146,926 | +€28,244 | +23.8% |
| Other amounts receivable | 41 | €10,935 | €6,254 | -€4,681 | -42.8% |
| Current investments | 50/53 | €16,870 | €289 | -€16,581 | -98.3% |
| Cash at bank and in hand | 54/58 | €20,188 | €13,374 | -€6,813 | -33.8% |
| Deferred charges and accrued income | 490/1 | €2,781 | €2,590 | -€192 | -6.9% |
| Total equity and liabilities | 10/49 | €563,341 | €588,297 | +€24,956 | +4.4% |
| Equity | 10/15 | €125,882 | €131,924 | +€6,042 | +4.8% |
| Contributions | 10/11 | €168,500 | €168,500 | = | 0.0% |
| Reserves | 13 | €1,369 | €1,369 | = | 0.0% |
| Non-distributable reserves | 130/1 | €944 | €944 | = | 0.0% |
| Reserves not available under the articles | 1311 | €944 | €944 | = | 0.0% |
| Distributable reserves | 133 | €425 | €425 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,987 | -€37,945 | +€6,042 | +13.7% |
| Amounts payable | 17/49 | €437,459 | €456,373 | +€18,914 | +4.3% |
| Amounts payable after more than one year | 17 | €403,357 | €406,711 | +€3,354 | +0.8% |
| Financial debts | 170/4 | €403,357 | €406,711 | +€3,354 | +0.8% |
| Amounts payable within one year | 42/48 | €34,102 | €49,662 | +€15,561 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €23,175 | €28,575 | +€5,400 | +23.3% |
| Trade debts | 44 | €5,340 | €2,952 | -€2,388 | -44.7% |
| Suppliers | 440/4 | €5,340 | €2,952 | -€2,388 | -44.7% |
| Taxes, remuneration and social security | 45 | €2,361 | €3,513 | +€1,152 | +48.8% |
| Taxes | 450/3 | €2,361 | €3,513 | +€1,152 | +48.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,225 | €14,622 | +€11,397 | +353% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,254 | €29,467 | +€2,213 | +8.1% |
| Other operating charges | 640/8 | €828 | €698 | -€130 | -15.7% |
| Gross operating margin | 9900 | €42,865 | €42,535 | -€330 | -0.8% |
| Operating profit (loss) | 9901 | €14,783 | €12,370 | -€2,413 | -16.3% |
| Financial income | 75/76B | €307 | €19 | -€288 | -93.8% |
| Recurring financial income | 75 | €307 | €19 | -€288 | -93.8% |
| Financial charges | 65/66B | €5,877 | €6,230 | +€352 | +6.0% |
| Recurring financial charges | 65 | €5,877 | €6,230 | +€352 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €9,212 | €6,159 | -€3,053 | -33.1% |
| Income taxes | 67/77 | €92 | €118 | +€26 | +28.0% |
| Profit (loss) for the period | 9904 | €9,120 | €6,042 | -€3,079 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,120 | €6,042 | -€3,079 | -33.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.