FLORENT DEBRAS 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.
FLORENT DEBRAS ARCHITECTE
Largest movements
- Cash +€36,124
new in 2025: €36,124
mainly Other debts (+€30,000) and Net result for the year (+€28,095)
- Receivables within one year +€21,487
up €21,487 (+80.3%), from €26,761 to €48,248
of which Other amounts receivable: +€24,014
- Deferred charges and accrued income -€16,100
down €16,100 (-96.6%), from €16,658 to €558
- Tangible fixed assets -€6,413
down €6,413 (-24.7%), from €25,969 to €19,557
of which Leasing and similar rights: -€10,098
- Other debts +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€12,527
up €12,527 (+248%), from €5,056 to €17,583
- Short-term financial debts -€10,256
no longer reported in 2025 (was €10,256)
- Trade debts +€5,271
up €5,271 (+534%), from €988 to €6,259
- Debts after one year -€2,603
down €2,603 (-18.1%), from €14,397 to €11,794
- Gross operating margin +€28,725
up €28,725 (+143%), from €20,048 to €48,773
- Taxes +€6,304
up €6,304 (+334%), from €1,890 to €8,194
- Financial income +€852
up €852 (+194%), from €440 to €1,293
- Financial charges +€594
up €594 (+53.4%), from €1,113 to €1,706
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 | €69,389 | €104,487 | +€35,098 | +50.6% |
| Fixed assets | 21/28 | €25,969 | €19,557 | -€6,413 | -24.7% |
| Tangible fixed assets | 22/27 | €25,969 | €19,557 | -€6,413 | -24.7% |
| Plant, machinery and equipment | 23 | €324 | €4,009 | +€3,685 | +1,138% |
| Leasing and similar rights | 25 | €25,645 | €15,548 | -€10,098 | -39.4% |
| Current assets | 29/58 | €43,419 | €84,930 | +€41,511 | +95.6% |
| Amounts receivable within one year | 40/41 | €26,761 | €48,248 | +€21,487 | +80.3% |
| Trade receivables | 40 | €26,761 | €24,234 | -€2,528 | -9.4% |
| Other amounts receivable | 41 | - | €24,014 | +€24,014 | |
| Cash at bank and in hand | 54/58 | - | €36,124 | +€36,124 | |
| Deferred charges and accrued income | 490/1 | €16,658 | €558 | -€16,100 | -96.6% |
| Total equity and liabilities | 10/49 | €69,389 | €104,487 | +€35,098 | +50.6% |
| Equity | 10/15 | €30,913 | €29,008 | -€1,905 | -6.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,913 | €23,008 | -€1,905 | -7.6% |
| Amounts payable | 17/49 | €38,475 | €75,479 | +€37,004 | +96.2% |
| Amounts payable after more than one year | 17 | €14,397 | €11,794 | -€2,603 | -18.1% |
| Financial debts | 170/4 | €14,397 | €11,794 | -€2,603 | -18.1% |
| Amounts payable within one year | 42/48 | €24,078 | €63,685 | +€39,607 | +164% |
| Current portion of amounts payable after more than one year | 42 | €7,779 | €9,843 | +€2,064 | +26.5% |
| Financial debts | 43 | €10,256 | - | -€10,256 | |
| Credit institutions | 430/8 | €10,256 | - | -€10,256 | |
| Trade debts | 44 | €988 | €6,259 | +€5,271 | +534% |
| Suppliers | 440/4 | €988 | €6,259 | +€5,271 | +534% |
| Taxes, remuneration and social security | 45 | €5,056 | €17,583 | +€12,527 | +248% |
| Taxes | 450/3 | €5,056 | €17,583 | +€12,527 | +248% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,996 | €10,585 | -€411 | -3.7% |
| Other operating charges | 640/8 | €1,341 | €1,484 | +€144 | +10.7% |
| Gross operating margin | 9900 | €20,048 | €48,773 | +€28,725 | +143% |
| Operating profit (loss) | 9901 | €7,711 | €36,703 | +€28,992 | +376% |
| Financial income | 75/76B | €440 | €1,293 | +€852 | +194% |
| Recurring financial income | 75 | €440 | €1,293 | +€852 | +194% |
| Financial charges | 65/66B | €1,113 | €1,706 | +€594 | +53.4% |
| Recurring financial charges | 65 | €1,113 | €1,706 | +€594 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | €7,039 | €36,289 | +€29,250 | +416% |
| Income taxes | 67/77 | €1,890 | €8,194 | +€6,304 | +334% |
| Profit (loss) for the period | 9904 | €5,149 | €28,095 | +€22,946 | +446% |
| Profit (loss) for the period to be appropriated | 9905 | €5,149 | €28,095 | +€22,946 | +446% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.