LAUTRE 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.
LAUTRE Architecte
Largest movements
- Tangible fixed assets -€7,801
down €7,801 (-17.6%), from €44,442 to €36,641
of which Furniture and vehicles: -€7,405
- Cash +€5,177
up €5,177 (+202%), from €2,557 to €7,734
mainly Depreciation (+€9,531) and Deferred charges and accrued income (+€1,344)
- Deferred charges and accrued income -€1,344
no longer reported in 2025 (was €1,344)
- Receivables within one year +€762
up €762 (+12.4%), from €6,145 to €6,907
of which Trade receivables: +€3,110
- Other debts -€2,153
down €2,153 (-2.9%), from €74,397 to €72,244
- Profit (loss) carried forward -€731
down €731 (-1.9%), from -€37,531 to -€38,262
- Gross operating margin +€11,665
up €11,665, from -€2,219 to €9,446
- Depreciation +€7,565
up €7,565 (+385%), from €1,966 to €9,531
- Other operating charges +€490
new in 2025: €490
- Financial income -€112
no longer reported in 2025 (was €112)
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 | €54,488 | €51,282 | -€3,206 | -5.9% |
| Fixed assets | 21/28 | €44,442 | €36,641 | -€7,801 | -17.6% |
| Tangible fixed assets | 22/27 | €44,442 | €36,641 | -€7,801 | -17.6% |
| Plant, machinery and equipment | 23 | €747 | €351 | -€396 | -53.0% |
| Furniture and vehicles | 24 | €43,695 | €36,290 | -€7,405 | -16.9% |
| Current assets | 29/58 | €10,046 | €14,641 | +€4,595 | +45.7% |
| Amounts receivable within one year | 40/41 | €6,145 | €6,907 | +€762 | +12.4% |
| Trade receivables | 40 | €2,642 | €5,752 | +€3,110 | +118% |
| Other amounts receivable | 41 | €3,504 | €1,155 | -€2,349 | -67.0% |
| Cash at bank and in hand | 54/58 | €2,557 | €7,734 | +€5,177 | +202% |
| Deferred charges and accrued income | 490/1 | €1,344 | - | -€1,344 | |
| Total equity and liabilities | 10/49 | €54,488 | €51,282 | -€3,206 | -5.9% |
| Equity | 10/15 | -€20,556 | -€21,287 | -€731 | -3.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €10,725 | €10,725 | = | 0.0% |
| Distributable reserves | 133 | €10,725 | €10,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,531 | -€38,262 | -€731 | -1.9% |
| Amounts payable | 17/49 | €75,045 | €72,569 | -€2,475 | -3.3% |
| Amounts payable within one year | 42/48 | €75,045 | €72,569 | -€2,475 | -3.3% |
| Trade debts | 44 | €637 | €103 | -€534 | -83.8% |
| Suppliers | 440/4 | €637 | €103 | -€534 | -83.8% |
| Taxes, remuneration and social security | 45 | €10 | €223 | +€212 | +2,040% |
| Taxes | 450/3 | €10 | €223 | +€212 | +2,040% |
| Other amounts payable | 47/48 | €74,397 | €72,244 | -€2,153 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,966 | €9,531 | +€7,565 | +385% |
| Other operating charges | 640/8 | - | €490 | +€490 | |
| Gross operating margin | 9900 | -€2,219 | €9,446 | +€11,665 | |
| Operating profit (loss) | 9901 | -€4,185 | -€576 | +€3,610 | +86.2% |
| Financial income | 75/76B | €112 | - | -€112 | |
| Recurring financial income | 75 | €112 | - | -€112 | |
| Financial charges | 65/66B | €104 | €95 | -€8 | -8.0% |
| Recurring financial charges | 65 | €104 | €95 | -€8 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,177 | -€671 | +€3,506 | +83.9% |
| Income taxes | 67/77 | €10 | €60 | +€49 | +476% |
| Profit (loss) for the period | 9904 | -€4,187 | -€731 | +€3,457 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,187 | -€731 | +€3,457 | +82.6% |
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 15 October 2026 via checked.be.