LUC DEMONTE, 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.
LUC DEMONTE, architecte
Largest movements
- Tangible fixed assets +€24,706
up €24,706 (+5.3%), from €468,952 to €493,658
of which Plant, machinery and equipment: +€46,207
- Receivables within one year -€17,154
down €17,154 (-34.1%), from €50,262 to €33,108
of which Other amounts receivable: -€14,033
- Debts after one year -€24,272
down €24,272 (-7.1%), from €341,260 to €316,988
- Short-term financial debts +€16,347
up €16,347 (+68.2%), from €23,975 to €40,322
- Trade debts +€10,406
up €10,406 (+51.9%), from €20,061 to €30,467
- Profit (loss) carried forward +€5,661
up €5,661 (+50.4%), from €11,230 to €16,892
- Gross operating margin -€63,756
down €63,756 (-49.8%), from €128,140 to €64,384
- Taxes -€18,723
down €18,723 (-89.4%), from €20,937 to €2,214
- Staff costs -€6,749
no longer reported in 2025 (was €6,749)
- Financial charges +€1,803
up €1,803 (+17.7%), from €10,194 to €11,997
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 | €523,389 | €531,656 | +€8,267 | +1.6% |
| Fixed assets | 21/28 | €468,952 | €493,658 | +€24,706 | +5.3% |
| Tangible fixed assets | 22/27 | €468,952 | €493,658 | +€24,706 | +5.3% |
| Land and buildings | 22 | €311,382 | €297,716 | -€13,667 | -4.4% |
| Plant, machinery and equipment | 23 | €145,164 | €191,371 | +€46,207 | +31.8% |
| Furniture and vehicles | 24 | €12,405 | €4,571 | -€7,834 | -63.2% |
| Current assets | 29/58 | €54,437 | €37,999 | -€16,439 | -30.2% |
| Amounts receivable within one year | 40/41 | €50,262 | €33,108 | -€17,154 | -34.1% |
| Trade receivables | 40 | €6,636 | €3,515 | -€3,121 | -47.0% |
| Other amounts receivable | 41 | €43,626 | €29,593 | -€14,033 | -32.2% |
| Cash at bank and in hand | 54/58 | €465 | €912 | +€447 | +96.0% |
| Deferred charges and accrued income | 490/1 | €3,711 | €3,979 | +€268 | +7.2% |
| Total equity and liabilities | 10/49 | €523,389 | €531,656 | +€8,267 | +1.6% |
| Equity | 10/15 | €77,246 | €82,907 | +€5,661 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,416 | €47,416 | = | 0.0% |
| Distributable reserves | 133 | €47,416 | €47,416 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,230 | €16,892 | +€5,661 | +50.4% |
| Amounts payable | 17/49 | €446,143 | €448,749 | +€2,606 | +0.6% |
| Amounts payable after more than one year | 17 | €341,260 | €316,988 | -€24,272 | -7.1% |
| Financial debts | 170/4 | €341,260 | €316,988 | -€24,272 | -7.1% |
| Amounts payable within one year | 42/48 | €104,708 | €131,636 | +€26,928 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €23,826 | €24,272 | +€446 | +1.9% |
| Financial debts | 43 | €23,975 | €40,322 | +€16,347 | +68.2% |
| Credit institutions | 430/8 | €23,975 | €40,322 | +€16,347 | +68.2% |
| Trade debts | 44 | €20,061 | €30,467 | +€10,406 | +51.9% |
| Suppliers | 440/4 | €20,061 | €30,467 | +€10,406 | +51.9% |
| Taxes, remuneration and social security | 45 | €36,845 | €36,575 | -€271 | -0.7% |
| Taxes | 450/3 | €36,845 | €36,575 | -€271 | -0.7% |
| Accrued charges and deferred income | 492/3 | €176 | €125 | -€50 | -28.5% |
| Non-recurring operating income | 76A | €2 | €3 | +€1 | +52.5% |
| Remuneration, social security and pensions | 62 | €6,749 | - | -€6,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,094 | €40,891 | -€204 | -0.5% |
| Other operating charges | 640/8 | €3,089 | €3,442 | +€353 | +11.4% |
| Non-recurring operating charges | 66A | - | €180 | +€180 | |
| Gross operating margin | 9900 | €128,140 | €64,384 | -€63,756 | -49.8% |
| Operating profit (loss) | 9901 | €77,208 | €19,872 | -€57,336 | -74.3% |
| Financial charges | 65/66B | €10,194 | €11,997 | +€1,803 | +17.7% |
| Recurring financial charges | 65 | €10,194 | €11,997 | +€1,803 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €67,014 | €7,875 | -€59,139 | -88.2% |
| Income taxes | 67/77 | €20,937 | €2,214 | -€18,723 | -89.4% |
| Profit (loss) for the period | 9904 | €46,078 | €5,661 | -€40,416 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,078 | €5,661 | -€40,416 | -87.7% |
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 31 October 2026 via checked.be.