P. Hermant Architect: what changed
P. Hermant Architect
Largest movements
- Receivables after one year -€9,541
down €9,541 (-31.8%), from €30,000 to €20,459
- Cash -€1,569
down €1,569 (-12.3%), from €12,731 to €11,162
mainly Contributions, distributions and other (-€15,000) and Receivables within one year (-€1,357)
- Receivables within one year +€1,357
up €1,357 (+14.3%), from €9,486 to €10,843
of which Other amounts receivable: +€873
- Reserves -€10,209
down €10,209 (-24.0%), from €42,600 to €32,391
- Trade debts +€1,754
up €1,754 (+124%), from €1,409 to €3,163
- Tax, wage and social debts -€947
down €947 (-15.0%), from €6,323 to €5,376
- Gross operating margin -€11,643
down €11,643 (-63.9%), from €18,228 to €6,585
- Taxes -€2,215
down €2,215 (-58.8%), from €3,765 to €1,551
- Financial charges -€1,082
down €1,082 (-93.9%), from €1,153 to €70
- Other operating charges -€517
down €517 (-74.9%), from €690 to €173
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 | €53,288 | €43,474 | -€9,814 | -18.4% |
| Current assets | 29/58 | €53,288 | €43,474 | -€9,814 | -18.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €20,459 | -€9,541 | -31.8% |
| Other amounts receivable | 291 | €30,000 | €20,459 | -€9,541 | -31.8% |
| Amounts receivable within one year | 40/41 | €9,486 | €10,843 | +€1,357 | +14.3% |
| Trade receivables | 40 | €7,986 | €8,470 | +€484 | +6.1% |
| Other amounts receivable | 41 | €1,500 | €2,373 | +€873 | +58.2% |
| Cash at bank and in hand | 54/58 | €12,731 | €11,162 | -€1,569 | -12.3% |
| Deferred charges and accrued income | 490/1 | €1,071 | €1,010 | -€61 | -5.7% |
| Total equity and liabilities | 10/49 | €53,288 | €43,474 | -€9,814 | -18.4% |
| Equity | 10/15 | €45,100 | €34,891 | -€10,209 | -22.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €42,600 | €32,391 | -€10,209 | -24.0% |
| Distributable reserves | 133 | €42,600 | €32,391 | -€10,209 | -24.0% |
| Amounts payable | 17/49 | €8,188 | €8,583 | +€395 | +4.8% |
| Amounts payable within one year | 42/48 | €8,188 | €8,583 | +€395 | +4.8% |
| Trade debts | 44 | €1,409 | €3,163 | +€1,754 | +124% |
| Suppliers | 440/4 | €1,409 | €3,163 | +€1,754 | +124% |
| Taxes, remuneration and social security | 45 | €6,323 | €5,376 | -€947 | -15.0% |
| Taxes | 450/3 | €6,323 | €5,376 | -€947 | -15.0% |
| Other amounts payable | 47/48 | €456 | €43 | -€412 | -90.5% |
| Other operating charges | 640/8 | €690 | €173 | -€517 | -74.9% |
| Gross operating margin | 9900 | €18,228 | €6,585 | -€11,643 | -63.9% |
| Operating profit (loss) | 9901 | €17,538 | €6,412 | -€11,126 | -63.4% |
| Financial charges | 65/66B | €1,153 | €70 | -€1,082 | -93.9% |
| Recurring financial charges | 65 | €1,153 | €70 | -€1,082 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | €16,386 | €6,342 | -€10,044 | -61.3% |
| Income taxes | 67/77 | €3,765 | €1,551 | -€2,215 | -58.8% |
| Profit (loss) for the period | 9904 | €12,620 | €4,791 | -€7,829 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,620 | €4,791 | -€7,829 | -62.0% |
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 6 November 2026 via checked.be.