LM 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.
LM Architectes
Largest movements
- Tangible fixed assets -€21,142
down €21,142 (-42.2%), from €50,087 to €28,946
of which Leasing and similar rights: -€13,867
- Cash +€18,614
up €18,614 (+24.2%), from €76,941 to €95,555
mainly Net result for the year (+€38,336) and Depreciation (+€27,819)
- Deferred charges and accrued income +€7,721
up €7,721 (+56.1%), from €13,756 to €21,478
- Intangible fixed assets +€6,466
up €6,466 (+85.1%), from €7,598 to €14,064
- Receivables within one year +€4,479
up €4,479 (+9.1%), from €49,195 to €53,674
of which Other amounts receivable: +€7,692
- Profit (loss) carried forward +€38,336
up €38,336 (+48.7%), from €78,773 to €117,108
- Debts after one year -€16,722
down €16,722 (-78.0%), from €21,430 to €4,708
- Current portion of long-term debt -€3,810
down €3,810 (-18.6%), from €20,532 to €16,722
- Staff costs +€31,081
up €31,081 (+52.9%), from €58,793 to €89,874
- Gross operating margin -€13,924
down €13,924 (-7.5%), from €186,708 to €172,784
- Taxes -€9,280
down €9,280 (-42.9%), from €21,632 to €12,352
- Depreciation +€3,864
up €3,864 (+16.1%), from €23,954 to €27,819
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 | €202,108 | €218,246 | +€16,138 | +8.0% |
| Fixed assets | 21/28 | €62,215 | €47,539 | -€14,676 | -23.6% |
| Intangible fixed assets | 21 | €7,598 | €14,064 | +€6,466 | +85.1% |
| Tangible fixed assets | 22/27 | €50,087 | €28,946 | -€21,142 | -42.2% |
| Furniture and vehicles | 24 | €16,915 | €9,893 | -€7,021 | -41.5% |
| Leasing and similar rights | 25 | €31,197 | €17,330 | -€13,867 | -44.4% |
| Other tangible fixed assets | 26 | €1,976 | €1,722 | -€253 | -12.8% |
| Financial fixed assets | 28 | €4,530 | €4,530 | = | 0.0% |
| Current assets | 29/58 | €139,893 | €170,706 | +€30,814 | +22.0% |
| Amounts receivable within one year | 40/41 | €49,195 | €53,674 | +€4,479 | +9.1% |
| Trade receivables | 40 | €49,170 | €45,958 | -€3,213 | -6.5% |
| Other amounts receivable | 41 | €25 | €7,716 | +€7,692 | +31,039% |
| Cash at bank and in hand | 54/58 | €76,941 | €95,555 | +€18,614 | +24.2% |
| Deferred charges and accrued income | 490/1 | €13,756 | €21,478 | +€7,721 | +56.1% |
| Total equity and liabilities | 10/49 | €202,108 | €218,246 | +€16,138 | +8.0% |
| Equity | 10/15 | €114,916 | €153,251 | +€38,336 | +33.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,143 | €26,143 | = | 0.0% |
| Distributable reserves | 133 | €26,143 | €26,143 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,773 | €117,108 | +€38,336 | +48.7% |
| Amounts payable | 17/49 | €87,192 | €64,994 | -€22,198 | -25.5% |
| Amounts payable after more than one year | 17 | €21,430 | €4,708 | -€16,722 | -78.0% |
| Financial debts | 170/4 | €21,430 | €4,708 | -€16,722 | -78.0% |
| Amounts payable within one year | 42/48 | €59,275 | €53,643 | -€5,633 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €20,532 | €16,722 | -€3,810 | -18.6% |
| Trade debts | 44 | €2,108 | €2,065 | -€42 | -2.0% |
| Suppliers | 440/4 | €2,108 | €2,065 | -€42 | -2.0% |
| Taxes, remuneration and social security | 45 | €36,331 | €34,705 | -€1,626 | -4.5% |
| Taxes | 450/3 | €29,406 | €22,037 | -€7,369 | -25.1% |
| Remuneration and social security | 454/9 | €6,924 | €12,668 | +€5,744 | +82.9% |
| Other amounts payable | 47/48 | €305 | €150 | -€155 | -50.8% |
| Accrued charges and deferred income | 492/3 | €6,486 | €6,644 | +€157 | +2.4% |
| Remuneration, social security and pensions | 62 | €58,793 | €89,874 | +€31,081 | +52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,954 | €27,819 | +€3,864 | +16.1% |
| Other operating charges | 640/8 | €1,501 | €3,006 | +€1,505 | +100% |
| Gross operating margin | 9900 | €186,708 | €172,784 | -€13,924 | -7.5% |
| Operating profit (loss) | 9901 | €102,460 | €52,086 | -€50,374 | -49.2% |
| Financial income | 75/76B | €207 | €229 | +€22 | +10.6% |
| Recurring financial income | 75 | €207 | €229 | +€22 | +10.6% |
| Financial charges | 65/66B | €2,262 | €1,628 | -€635 | -28.1% |
| Recurring financial charges | 65 | €2,262 | €1,628 | -€635 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €100,405 | €50,688 | -€49,717 | -49.5% |
| Income taxes | 67/77 | €21,632 | €12,352 | -€9,280 | -42.9% |
| Profit (loss) for the period | 9904 | €78,773 | €38,336 | -€40,437 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,773 | €38,336 | -€40,437 | -51.3% |
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 20 October 2026 via checked.be.