Nicolas PIERSON Architecte: what changed
What changed
Nicolas PIERSON Architecte
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
-€2,631
2024 · -€7,695+€5,065
Equity
€89,587
2024 · €92,218-€2,631
Cash
€11,776
2024 · €17,059-€5,283
Balance sheet total
€264,179
2024 · €280,213-€16,034
Largest movements
Assets
- Tangible fixed assets -€14,335
down €14,335 (-7.5%), from €190,837 to €176,502
of which Furniture and vehicles: -€9,002
- Cash -€5,283
down €5,283 (-31.0%), from €17,059 to €11,776
mainly Debts after one year (-€9,909) and Deferred charges and accrued income (-€4,352)
- Deferred charges and accrued income +€4,352
up €4,352 (+185%), from €2,351 to €6,703
Equity and liabilities
- Debts after one year -€9,909
down €9,909 (-6.6%), from €150,380 to €140,471
- Trade debts -€3,127
down €3,127 (-19.5%), from €16,032 to €12,905
Income statement
- Gross operating margin +€7,072
up €7,072 (+49.4%), from €14,311 to €21,383
- Taxes +€1,457
up €1,457 (+100%), from €1,451 to €2,908
- Depreciation +€960
up €960 (+7.2%), from €13,375 to €14,335
- Other operating charges -€279
down €279 (-6.4%), from €4,350 to €4,071
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.
Result 2024
-€7,695
Gross operating margin
+€7,072
Depreciation
-€960
Other operating charges
+€279
Financial income
+€55
Financial charges
+€75
Taxes
-€1,457
Result 2025
-€2,631
raises the resultlowers the result
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.
From operations
+€4,476
Investment
€0
Financing
-€9,759
Cash 2024
€17,059
From operations (derived)
+€4,476
Net result for the year
-€2,631
Depreciation
+€14,335
Receivables within one year
+€767
Deferred charges and accrued income
-€4,352
Trade debts
-€3,127
Tax, wage and social debts
-€517
Financing
-€9,759
Debts after one year
-€9,909
Current portion of long-term debt
+€150
Cash 2025
€11,776
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,213 | €264,179 | -€16,034 | -5.7% |
| Fixed assets | 21/28 | €190,887 | €176,552 | -€14,335 | -7.5% |
| Tangible fixed assets | 22/27 | €190,837 | €176,502 | -€14,335 | -7.5% |
| Land and buildings | 22 | €173,349 | €168,016 | -€5,333 | -3.1% |
| Furniture and vehicles | 24 | €17,487 | €8,486 | -€9,002 | -51.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €89,326 | €87,628 | -€1,699 | -1.9% |
| Amounts receivable within one year | 40/41 | €69,916 | €69,149 | -€767 | -1.1% |
| Trade receivables | 40 | €52,210 | €59,715 | +€7,505 | +14.4% |
| Other amounts receivable | 41 | €17,706 | €9,434 | -€8,272 | -46.7% |
| Cash at bank and in hand | 54/58 | €17,059 | €11,776 | -€5,283 | -31.0% |
| Deferred charges and accrued income | 490/1 | €2,351 | €6,703 | +€4,352 | +185% |
| Total equity and liabilities | 10/49 | €280,213 | €264,179 | -€16,034 | -5.7% |
| Equity | 10/15 | €92,218 | €89,587 | -€2,631 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,842 | -€18,473 | -€2,631 | -16.6% |
| Amounts payable | 17/49 | €187,995 | €174,592 | -€13,403 | -7.1% |
| Amounts payable after more than one year | 17 | €150,380 | €140,471 | -€9,909 | -6.6% |
| Financial debts | 170/4 | €150,380 | €140,471 | -€9,909 | -6.6% |
| Amounts payable within one year | 42/48 | €37,615 | €34,121 | -€3,494 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,759 | €9,909 | +€150 | +1.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €16,032 | €12,905 | -€3,127 | -19.5% |
| Suppliers | 440/4 | €16,032 | €12,905 | -€3,127 | -19.5% |
| Taxes, remuneration and social security | 45 | €7,200 | €6,683 | -€517 | -7.2% |
| Taxes | 450/3 | €4,700 | €6,683 | +€1,983 | +42.2% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €4,624 | €4,624 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,375 | €14,335 | +€960 | +7.2% |
| Other operating charges | 640/8 | €4,350 | €4,071 | -€279 | -6.4% |
| Gross operating margin | 9900 | €14,311 | €21,383 | +€7,072 | +49.4% |
| Operating profit (loss) | 9901 | -€3,415 | €2,977 | +€6,391 | |
| Financial income | 75/76B | €220 | €275 | +€55 | +24.8% |
| Recurring financial income | 75 | €220 | €275 | +€55 | +24.8% |
| Financial charges | 65/66B | €3,050 | €2,975 | -€75 | -2.5% |
| Recurring financial charges | 65 | €3,050 | €2,975 | -€75 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,244 | €277 | +€6,521 | |
| Income taxes | 67/77 | €1,451 | €2,908 | +€1,457 | +100% |
| Profit (loss) for the period | 9904 | -€7,695 | -€2,631 | +€5,065 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,695 | -€2,631 | +€5,065 | +65.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.