P&P 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.
P&P ARCHITECTES
Largest movements
- Cash +€531,295
up €531,295 (+706%), from €75,276 to €606,571
mainly Trade debts (+€272,730) and Receivables within one year (+€126,459)
- Receivables within one year -€126,459
down €126,459 (-90.8%), from €139,338 to €12,879
- Tangible fixed assets +€16,254
up €16,254 (+109%), from €14,900 to €31,154
of which Other tangible fixed assets: +€19,724
- Trade debts +€272,730
up €272,730 (+566%), from €48,173 to €320,903
- Accrued charges and deferred income +€68,402
new in 2025: €68,402
- Tax, wage and social debts +€65,066
up €65,066 (+393%), from €16,558 to €81,624
- Other debts +€30,028
up €30,028 (+226%), from €13,303 to €43,330
- Profit (loss) carried forward -€11,777
down €11,777 (-7.9%), from €149,451 to €137,674
- Gross operating margin +€49,787
up €49,787 (+261%), from €19,076 to €68,863
- Taxes +€9,141
up €9,141 (+350%), from €2,612 to €11,753
- Depreciation +€5,209
up €5,209 (+60.4%), from €8,627 to €13,836
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 | €235,542 | €653,934 | +€418,392 | +178% |
| Fixed assets | 21/28 | €15,190 | €31,444 | +€16,254 | +107% |
| Tangible fixed assets | 22/27 | €14,900 | €31,154 | +€16,254 | +109% |
| Furniture and vehicles | 24 | €5,024 | €1,554 | -€3,470 | -69.1% |
| Other tangible fixed assets | 26 | €9,876 | €29,600 | +€19,724 | +200% |
| Financial fixed assets | 28 | €291 | €291 | = | 0.0% |
| Current assets | 29/58 | €220,351 | €622,490 | +€402,138 | +182% |
| Amounts receivable within one year | 40/41 | €139,338 | €12,879 | -€126,459 | -90.8% |
| Trade receivables | 40 | €139,338 | €12,879 | -€126,459 | -90.8% |
| Cash at bank and in hand | 54/58 | €75,276 | €606,571 | +€531,295 | +706% |
| Deferred charges and accrued income | 490/1 | €5,738 | €3,040 | -€2,698 | -47.0% |
| Total equity and liabilities | 10/49 | €235,542 | €653,934 | +€418,392 | +178% |
| Equity | 10/15 | €157,508 | €139,674 | -€17,833 | -11.3% |
| Contributions | 10/11 | €6,197 | €141 | -€6,056 | -97.7% |
| Capital | 10 | €6,197 | €141 | -€6,056 | -97.7% |
| Issued capital | 100 | €18,592 | €12,536 | -€6,056 | -32.6% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,451 | €137,674 | -€11,777 | -7.9% |
| Amounts payable | 17/49 | €78,034 | €514,260 | +€436,226 | +559% |
| Amounts payable within one year | 42/48 | €78,034 | €445,858 | +€367,824 | +471% |
| Trade debts | 44 | €48,173 | €320,903 | +€272,730 | +566% |
| Suppliers | 440/4 | €48,173 | €320,903 | +€272,730 | +566% |
| Taxes, remuneration and social security | 45 | €16,558 | €81,624 | +€65,066 | +393% |
| Taxes | 450/3 | €16,558 | €81,624 | +€65,066 | +393% |
| Other amounts payable | 47/48 | €13,303 | €43,330 | +€30,028 | +226% |
| Accrued charges and deferred income | 492/3 | - | €68,402 | +€68,402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,627 | €13,836 | +€5,209 | +60.4% |
| Other operating charges | 640/8 | €894 | €803 | -€90 | -10.1% |
| Non-recurring operating charges | 66A | - | €900 | +€900 | |
| Gross operating margin | 9900 | €19,076 | €68,863 | +€49,787 | +261% |
| Operating profit (loss) | 9901 | €9,555 | €53,324 | +€43,768 | +458% |
| Financial income | 75/76B | €251 | €1 | -€250 | -99.7% |
| Recurring financial income | 75 | €251 | €1 | -€250 | -99.7% |
| Financial charges | 65/66B | €2,059 | €1,920 | -€139 | -6.7% |
| Recurring financial charges | 65 | €2,059 | €1,920 | -€139 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €7,748 | €51,404 | +€43,656 | +563% |
| Income taxes | 67/77 | €2,612 | €11,753 | +€9,141 | +350% |
| Profit (loss) for the period | 9904 | €5,136 | €39,651 | +€34,516 | +672% |
| Profit (loss) for the period to be appropriated | 9905 | €5,136 | €39,651 | +€34,516 | +672% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.