LACOMBLE ARCHITECTURE: 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.
LACOMBLE ARCHITECTURE
Largest movements
- Cash +€192,980
up €192,980 (+35.9%), from €537,325 to €730,305
mainly Net result for the year (+€272,825) and Trade debts (+€114,464)
- Intangible fixed assets -€66,000
down €66,000 (-26.7%), from €247,500 to €181,500
- Reserves +€290,000
up €290,000 (+116%), from €250,000 to €540,000
- Debts after one year -€268,459
down €268,459 (-82.6%), from €325,000 to €56,541
- Trade debts +€114,464
up €114,464 (+170%), from €67,153 to €181,617
- Profit (loss) carried forward -€17,175
down €17,175 (-73.1%), from €23,504 to €6,329
- Accrued charges and deferred income +€13,619
up €13,619 (+255%), from €5,350 to €18,968
- Gross operating margin -€21,358
down €21,358 (-4.6%), from €460,741 to €439,383
- Depreciation -€20,783
down €20,783 (-21.3%), from €97,756 to €76,973
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 | €874,081 | €1,017,497 | +€143,417 | +16.4% |
| Fixed assets | 21/28 | €259,359 | €199,342 | -€60,017 | -23.1% |
| Intangible fixed assets | 21 | €247,500 | €181,500 | -€66,000 | -26.7% |
| Tangible fixed assets | 22/27 | €11,859 | €17,842 | +€5,983 | +50.5% |
| Furniture and vehicles | 24 | €10,576 | €17,292 | +€6,716 | +63.5% |
| Other tangible fixed assets | 26 | €1,283 | €550 | -€733 | -57.1% |
| Current assets | 29/58 | €614,722 | €818,155 | +€203,434 | +33.1% |
| Amounts receivable within one year | 40/41 | €70,529 | €73,935 | +€3,406 | +4.8% |
| Trade receivables | 40 | €70,529 | €73,769 | +€3,240 | +4.6% |
| Other amounts receivable | 41 | - | €166 | +€166 | |
| Cash at bank and in hand | 54/58 | €537,325 | €730,305 | +€192,980 | +35.9% |
| Deferred charges and accrued income | 490/1 | €6,869 | €13,916 | +€7,047 | +103% |
| Total equity and liabilities | 10/49 | €874,081 | €1,017,497 | +€143,417 | +16.4% |
| Equity | 10/15 | €283,504 | €556,329 | +€272,825 | +96.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €250,000 | €540,000 | +€290,000 | +116% |
| Distributable reserves | 133 | €250,000 | €540,000 | +€290,000 | +116% |
| Profit (loss) carried forward | 14 | €23,504 | €6,329 | -€17,175 | -73.1% |
| Amounts payable | 17/49 | €590,577 | €461,168 | -€129,409 | -21.9% |
| Amounts payable after more than one year | 17 | €325,000 | €56,541 | -€268,459 | -82.6% |
| Other amounts payable | 178/9 | €325,000 | €56,541 | -€268,459 | -82.6% |
| Amounts payable within one year | 42/48 | €260,227 | €385,659 | +€125,432 | +48.2% |
| Trade debts | 44 | €67,153 | €181,617 | +€114,464 | +170% |
| Suppliers | 440/4 | €67,153 | €181,617 | +€114,464 | +170% |
| Taxes, remuneration and social security | 45 | €166,473 | €172,524 | +€6,051 | +3.6% |
| Taxes | 450/3 | €166,473 | €172,524 | +€6,051 | +3.6% |
| Other amounts payable | 47/48 | €26,602 | €31,518 | +€4,917 | +18.5% |
| Accrued charges and deferred income | 492/3 | €5,350 | €18,968 | +€13,619 | +255% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,756 | €76,973 | -€20,783 | -21.3% |
| Other operating charges | 640/8 | €588 | €977 | +€390 | +66.3% |
| Gross operating margin | 9900 | €460,741 | €439,383 | -€21,358 | -4.6% |
| Operating profit (loss) | 9901 | €362,397 | €361,432 | -€965 | -0.3% |
| Financial charges | 65/66B | €2,599 | €3,307 | +€708 | +27.3% |
| Recurring financial charges | 65 | €2,599 | €3,307 | +€708 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €359,798 | €358,125 | -€1,673 | -0.5% |
| Income taxes | 67/77 | €86,294 | €85,299 | -€995 | -1.2% |
| Profit (loss) for the period | 9904 | €273,504 | €272,825 | -€678 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €273,504 | €272,825 | -€678 | -0.2% |
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 27 October 2026 via checked.be.