FRANÇOIS DEPREZ 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.
FRANÇOIS DEPREZ ARCHITECTE
Largest movements
- Cash -€2,933
down €2,933 (-29.6%), from €9,901 to €6,968
mainly Net result for the year (-€2,894) and Receivables within one year (-€200)
- Receivables within one year +€200
up €200 (+62.3%), from €320 to €520
- Profit (loss) carried forward -€2,894
down €2,894 (-94.9%), from -€3,050 to -€5,944
- Trade debts +€161
up €161, from €0 to €161
- Gross operating margin -€192
down €192 (-9.4%), from -€2,041 to -€2,234
- Financial charges +€46
up €46 (+27.9%), from €165 to €211
- Other operating charges +€37
up €37 (+9.1%), from €412 to €450
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 | €10,221 | €7,488 | -€2,734 | -26.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Current assets | 29/58 | €10,221 | €7,488 | -€2,734 | -26.7% |
| Amounts receivable within one year | 40/41 | €320 | €520 | +€200 | +62.3% |
| Other amounts receivable | 41 | €320 | €520 | +€200 | +62.3% |
| Cash at bank and in hand | 54/58 | €9,901 | €6,968 | -€2,933 | -29.6% |
| Total equity and liabilities | 10/49 | €10,221 | €7,488 | -€2,734 | -26.7% |
| Equity | 10/15 | €2,450 | -€444 | -€2,894 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,050 | -€5,944 | -€2,894 | -94.9% |
| Amounts payable | 17/49 | €7,771 | €7,931 | +€161 | +2.1% |
| Amounts payable within one year | 42/48 | €7,771 | €7,931 | +€161 | +2.1% |
| Trade debts | 44 | €0 | €161 | +€161 | |
| Suppliers | 440/4 | - | €161 | +€161 | |
| Other amounts payable | 47/48 | €7,771 | €7,771 | = | 0.0% |
| Other operating charges | 640/8 | €412 | €450 | +€37 | +9.1% |
| Gross operating margin | 9900 | -€2,041 | -€2,234 | -€192 | -9.4% |
| Operating profit (loss) | 9901 | -€2,454 | -€2,684 | -€230 | -9.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €165 | €211 | +€46 | +27.9% |
| Recurring financial charges | 65 | €165 | €211 | +€46 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,619 | -€2,894 | -€275 | -10.5% |
| Profit (loss) for the period | 9904 | -€2,619 | -€2,894 | -€275 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,619 | -€2,894 | -€275 | -10.5% |
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 19 October 2026 via checked.be.