LOUIS GERARDY ARCHITECTE: what changed
LOUIS GERARDY ARCHITECTE
Largest movements
- Cash -€20,449
down €20,449 (-88.1%), from €23,200 to €2,751
mainly Receivables within one year (-€20,128) and Contributions, distributions and other (-€16,000)
- Receivables within one year +€20,128
up €20,128 (+688%), from €2,924 to €23,052
of which Trade receivables: +€18,999
- Tangible fixed assets -€2,157
down €2,157 (-66.5%), from €3,245 to €1,087
- Deferred charges and accrued income +€1,076
up €1,076 (+25.8%), from €4,168 to €5,244
- Trade debts +€4,829
up €4,829 (+968%), from €499 to €5,328
- Profit (loss) carried forward -€3,671
down €3,671 (-36.8%), from €9,989 to €6,318
- Accrued charges and deferred income -€3,279
no longer reported in 2025 (was €3,279)
- Other debts +€649
up €649 (+6.5%), from €10,000 to €10,649
- Gross operating margin -€19,028
down €19,028 (-47.4%), from €40,126 to €21,098
- Taxes -€1,972
down €1,972 (-33.7%), from €5,843 to €3,871
- Other operating charges +€1,042
up €1,042 (+571%), from €183 to €1,225
- Depreciation -€634
down €634 (-15.6%), from €4,051 to €3,417
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 | €34,436 | €33,034 | -€1,402 | -4.1% |
| Fixed assets | 21/28 | €4,145 | €1,987 | -€2,157 | -52.1% |
| Tangible fixed assets | 22/27 | €3,245 | €1,087 | -€2,157 | -66.5% |
| Furniture and vehicles | 24 | €3,245 | €1,087 | -€2,157 | -66.5% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €30,291 | €31,046 | +€755 | +2.5% |
| Amounts receivable within one year | 40/41 | €2,924 | €23,052 | +€20,128 | +688% |
| Trade receivables | 40 | €1,767 | €20,766 | +€18,999 | +1,076% |
| Other amounts receivable | 41 | €1,157 | €2,286 | +€1,129 | +97.6% |
| Cash at bank and in hand | 54/58 | €23,200 | €2,751 | -€20,449 | -88.1% |
| Deferred charges and accrued income | 490/1 | €4,168 | €5,244 | +€1,076 | +25.8% |
| Total equity and liabilities | 10/49 | €34,436 | €33,034 | -€1,402 | -4.1% |
| Equity | 10/15 | €14,989 | €11,318 | -€3,671 | -24.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,989 | €6,318 | -€3,671 | -36.8% |
| Amounts payable | 17/49 | €19,447 | €21,716 | +€2,269 | +11.7% |
| Amounts payable within one year | 42/48 | €16,168 | €21,716 | +€5,548 | +34.3% |
| Trade debts | 44 | €499 | €5,328 | +€4,829 | +968% |
| Suppliers | 440/4 | €499 | €5,328 | +€4,829 | +968% |
| Taxes, remuneration and social security | 45 | €5,669 | €5,739 | +€70 | +1.2% |
| Taxes | 450/3 | €5,669 | €5,739 | +€70 | +1.2% |
| Other amounts payable | 47/48 | €10,000 | €10,649 | +€649 | +6.5% |
| Accrued charges and deferred income | 492/3 | €3,279 | - | -€3,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,051 | €3,417 | -€634 | -15.6% |
| Other operating charges | 640/8 | €183 | €1,225 | +€1,042 | +571% |
| Gross operating margin | 9900 | €40,126 | €21,098 | -€19,028 | -47.4% |
| Operating profit (loss) | 9901 | €35,893 | €16,457 | -€19,436 | -54.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €232 | €256 | +€24 | +10.3% |
| Recurring financial charges | 65 | €232 | €256 | +€24 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €35,663 | €16,200 | -€19,463 | -54.6% |
| Income taxes | 67/77 | €5,843 | €3,871 | -€1,972 | -33.7% |
| Profit (loss) for the period | 9904 | €29,820 | €12,329 | -€17,491 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,820 | €12,329 | -€17,491 | -58.7% |
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 2 November 2026 via checked.be.