L. & P. ARCHITECTES: 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.
L. & P. ARCHITECTES
Largest movements
- Receivables within one year +€12,399
up €12,399 (+1,736%), from €714 to €13,113
of which Trade receivables: +€11,838
- Cash -€10,015
down €10,015 (-22.6%), from €44,323 to €34,308
mainly Receivables within one year (-€12,399) and Other debts (-€4,557)
- Tangible fixed assets -€1,498
down €1,498 (-15.8%), from €9,456 to €7,958
of which Land and buildings: -€2,312
- Profit (loss) carried forward +€5,290
no longer reported in 2025 (was -€5,290)
- Other debts -€4,557
down €4,557 (-47.9%), from €9,520 to €4,963
- Reserves -€3,661
down €3,661 (-11.4%), from €32,000 to €28,339
- Trade debts +€2,124
up €2,124 (+817%), from €260 to €2,384
- Tax, wage and social debts +€1,034
up €1,034 (+57.8%), from €1,789 to €2,823
- Gross operating margin +€9,578
up €9,578, from -€769 to €8,809
- Other operating charges +€2,141
new in 2025: €2,141
- Taxes +€285
up €285 (+36.6%), from €778 to €1,063
- Depreciation -€108
down €108 (-2.8%), from €3,896 to €3,788
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 | €58,279 | €59,412 | +€1,133 | +1.9% |
| Fixed assets | 21/28 | €9,576 | €8,078 | -€1,498 | -15.6% |
| Tangible fixed assets | 22/27 | €9,456 | €7,958 | -€1,498 | -15.8% |
| Land and buildings | 22 | €7,145 | €4,834 | -€2,312 | -32.4% |
| Plant, machinery and equipment | 23 | €2,311 | €3,125 | +€814 | +35.2% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €48,703 | €51,333 | +€2,631 | +5.4% |
| Amounts receivable within one year | 40/41 | €714 | €13,113 | +€12,399 | +1,736% |
| Trade receivables | 40 | €714 | €12,552 | +€11,838 | +1,658% |
| Other amounts receivable | 41 | - | €561 | +€561 | |
| Cash at bank and in hand | 54/58 | €44,323 | €34,308 | -€10,015 | -22.6% |
| Deferred charges and accrued income | 490/1 | €3,666 | €3,912 | +€246 | +6.7% |
| Total equity and liabilities | 10/49 | €58,279 | €59,412 | +€1,133 | +1.9% |
| Equity | 10/15 | €46,710 | €48,339 | +€1,630 | +3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,000 | €28,339 | -€3,661 | -11.4% |
| Distributable reserves | 133 | €32,000 | €28,339 | -€3,661 | -11.4% |
| Profit (loss) carried forward | 14 | -€5,290 | - | +€5,290 | |
| Amounts payable | 17/49 | €11,569 | €11,072 | -€497 | -4.3% |
| Amounts payable within one year | 42/48 | €11,569 | €10,170 | -€1,400 | -12.1% |
| Trade debts | 44 | €260 | €2,384 | +€2,124 | +817% |
| Suppliers | 440/4 | €260 | €2,384 | +€2,124 | +817% |
| Taxes, remuneration and social security | 45 | €1,789 | €2,823 | +€1,034 | +57.8% |
| Taxes | 450/3 | €1,789 | €2,823 | +€1,034 | +57.8% |
| Other amounts payable | 47/48 | €9,520 | €4,963 | -€4,557 | -47.9% |
| Accrued charges and deferred income | 492/3 | - | €903 | +€903 | |
| Non-recurring operating income | 76A | €186 | - | -€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,896 | €3,788 | -€108 | -2.8% |
| Other operating charges | 640/8 | - | €2,141 | +€2,141 | |
| Gross operating margin | 9900 | -€769 | €8,809 | +€9,578 | |
| Operating profit (loss) | 9901 | -€4,665 | €2,881 | +€7,546 | |
| Financial charges | 65/66B | €188 | €188 | -€1 | -0.3% |
| Recurring financial charges | 65 | €188 | €188 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,853 | €2,693 | +€7,546 | |
| Income taxes | 67/77 | €778 | €1,063 | +€285 | +36.6% |
| Profit (loss) for the period | 9904 | -€5,632 | €1,630 | +€7,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,632 | €1,630 | +€7,262 |
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 26 October 2026 via checked.be.