Hugues OPSOMMER ARCHITECTE: what changed
Hugues OPSOMMER ARCHITECTE
Largest movements
- Receivables within one year +€11,770
up €11,770 (+281%), from €4,194 to €15,964
- Tangible fixed assets -€1,945
down €1,945 (-44.3%), from €4,386 to €2,441
- Cash +€1,791
up €1,791 (+41.0%), from €4,364 to €6,154
mainly Net result for the year (+€8,454) and Trade debts (+€2,239)
- Profit (loss) carried forward +€8,454
up €8,454 (+55.0%), from -€15,379 to -€6,925
- Trade debts +€2,239
up €2,239 (+808%), from €277 to €2,517
- Tax, wage and social debts +€1,219
up €1,219 (+79.0%), from €1,543 to €2,761
- Debts after one year -€679
down €679 (-31.9%), from €2,128 to €1,449
- Other debts +€354
up €354 (+10.8%), from €3,265 to €3,619
- Gross operating margin +€10,326
up €10,326 (+434%), from €2,380 to €12,706
- Other operating charges +€547
up €547 (+141%), from €387 to €935
- Financial charges -€233
down €233 (-15.9%), from €1,465 to €1,231
- Depreciation +€209
up €209 (+12.0%), from €1,736 to €1,945
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,944 | €24,560 | +€11,616 | +89.7% |
| Fixed assets | 21/28 | €4,386 | €2,441 | -€1,945 | -44.3% |
| Tangible fixed assets | 22/27 | €4,386 | €2,441 | -€1,945 | -44.3% |
| Furniture and vehicles | 24 | €4,386 | €2,441 | -€1,945 | -44.3% |
| Current assets | 29/58 | €8,558 | €22,118 | +€13,561 | +158% |
| Amounts receivable within one year | 40/41 | €4,194 | €15,964 | +€11,770 | +281% |
| Trade receivables | 40 | €4,194 | €15,964 | +€11,770 | +281% |
| Cash at bank and in hand | 54/58 | €4,364 | €6,154 | +€1,791 | +41.0% |
| Total equity and liabilities | 10/49 | €12,944 | €24,560 | +€11,616 | +89.7% |
| Equity | 10/15 | €5,081 | €13,535 | +€8,454 | +166% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,379 | -€6,925 | +€8,454 | +55.0% |
| Amounts payable | 17/49 | €7,862 | €11,024 | +€3,162 | +40.2% |
| Amounts payable after more than one year | 17 | €2,128 | €1,449 | -€679 | -31.9% |
| Financial debts | 170/4 | €2,128 | €1,449 | -€679 | -31.9% |
| Amounts payable within one year | 42/48 | €5,734 | €9,575 | +€3,841 | +67.0% |
| Current portion of amounts payable after more than one year | 42 | €650 | €679 | +€29 | +4.4% |
| Trade debts | 44 | €277 | €2,517 | +€2,239 | +808% |
| Suppliers | 440/4 | €277 | €2,517 | +€2,239 | +808% |
| Taxes, remuneration and social security | 45 | €1,543 | €2,761 | +€1,219 | +79.0% |
| Taxes | 450/3 | €1,543 | €2,761 | +€1,219 | +79.0% |
| Other amounts payable | 47/48 | €3,265 | €3,619 | +€354 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €1,945 | +€209 | +12.0% |
| Other operating charges | 640/8 | €387 | €935 | +€547 | +141% |
| Gross operating margin | 9900 | €2,380 | €12,706 | +€10,326 | +434% |
| Operating profit (loss) | 9901 | €257 | €9,826 | +€9,569 | +3,726% |
| Financial charges | 65/66B | €1,465 | €1,231 | -€233 | -15.9% |
| Recurring financial charges | 65 | €1,465 | €1,231 | -€233 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,208 | €8,595 | +€9,803 | |
| Income taxes | 67/77 | €130 | €141 | +€11 | +8.8% |
| Profit (loss) for the period | 9904 | -€1,337 | €8,454 | +€9,791 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,337 | €8,454 | +€9,791 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.