PASCAL FRANCOIS ARCHITECTS: what changed
What changed
PASCAL FRANCOIS ARCHITECTS
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€58,016
2024 · €79,318-€21,302
Equity
€639,454
2024 · €581,438+€58,016
Cash
€3,260
2024 · €10,339-€7,079
Balance sheet total
€979,569
2024 · €948,048+€31,520
Largest movements
Assets
- Receivables within one year +€44,716
up €44,716 (+166%), from €26,882 to €71,599
of which Trade receivables: +€45,352
Equity and liabilities
- Reserves +€58,016
up €58,016 (+10.2%), from €568,938 to €626,954
of which Distributable reserves: +€58,016
- Debts after one year -€12,504
down €12,504 (-25.6%), from €48,894 to €36,390
- Tax, wage and social debts -€12,142
down €12,142 (-9.8%), from €124,204 to €112,063
of which Taxes: -€11,860
Income statement
- Gross operating margin -€38,994
down €38,994 (-26.9%), from €144,971 to €105,977
- Taxes -€8,497
down €8,497 (-19.9%), from €42,673 to €34,176
- Staff costs -€3,109
down €3,109, from €3,081 to -€28
- Other operating charges -€3,055
down €3,055 (-17.4%), from €17,509 to €14,454
- Depreciation -€1,496
down €1,496 (-12.6%), from €11,871 to €10,374
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
€79,318
Gross operating margin
-€38,994
Staff costs
+€3,109
Depreciation
+€1,496
Other operating charges
+€3,055
Financial income
+€990
Financial charges
+€546
Taxes
+€8,497
Result 2025
€58,016
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
+€13,764
Investment
-€1,824
Financing
-€19,019
Cash 2024
€10,339
From operations (derived)
+€13,764
Net result for the year
+€58,016
Depreciation
+€10,374
Receivables after one year
-€1,083
Receivables within one year
-€44,716
Deferred charges and accrued income
-€1,350
Trade debts
+€932
Tax, wage and social debts
-€12,142
Accrued charges and deferred income
+€3,733
Investment (derived)
-€1,824
Investment in fixed assets (net)
-€1,824
Financing
-€19,019
Debts after one year
-€12,504
Short-term financial debts
-€6,515
Cash 2025
€3,260
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €948,048 | €979,569 | +€31,520 | +3.3% |
| Fixed assets | 21/28 | €73,631 | €65,081 | -€8,550 | -11.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €72,978 | €64,427 | -€8,550 | -11.7% |
| Land and buildings | 22 | €26,995 | €23,600 | -€3,396 | -12.6% |
| Plant, machinery and equipment | 23 | €12,472 | €10,966 | -€1,506 | -12.1% |
| Furniture and vehicles | 24 | €3,495 | €2,330 | -€1,165 | -33.3% |
| Other tangible fixed assets | 26 | €30,014 | €27,531 | -€2,484 | -8.3% |
| Financial fixed assets | 28 | €654 | €654 | = | 0.0% |
| Current assets | 29/58 | €874,417 | €914,488 | +€40,071 | +4.6% |
| Amounts receivable after more than one year | 29 | €815,028 | €816,111 | +€1,083 | +0.1% |
| Other amounts receivable | 291 | €815,028 | €816,111 | +€1,083 | +0.1% |
| Amounts receivable within one year | 40/41 | €26,882 | €71,599 | +€44,716 | +166% |
| Trade receivables | 40 | €25,607 | €70,958 | +€45,352 | +177% |
| Other amounts receivable | 41 | €1,276 | €640 | -€635 | -49.8% |
| Cash at bank and in hand | 54/58 | €10,339 | €3,260 | -€7,079 | -68.5% |
| Deferred charges and accrued income | 490/1 | €22,167 | €23,518 | +€1,350 | +6.1% |
| Total equity and liabilities | 10/49 | €948,048 | €979,569 | +€31,520 | +3.3% |
| Equity | 10/15 | €581,438 | €639,454 | +€58,016 | +10.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €568,938 | €626,954 | +€58,016 | +10.2% |
| 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 | €567,078 | €625,094 | +€58,016 | +10.2% |
| Provisions and deferred taxes | 16 | €88,390 | €88,390 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €88,390 | €88,390 | = | 0.0% |
| Pensions and similar obligations | 160 | €88,390 | €88,390 | = | 0.0% |
| Amounts payable | 17/49 | €278,220 | €251,725 | -€26,496 | -9.5% |
| Amounts payable after more than one year | 17 | €48,894 | €36,390 | -€12,504 | -25.6% |
| Financial debts | 170/4 | €48,894 | €36,390 | -€12,504 | -25.6% |
| Amounts payable within one year | 42/48 | €226,050 | €208,325 | -€17,725 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €12,504 | €12,504 | = | 0.0% |
| Financial debts | 43 | €54,087 | €47,571 | -€6,515 | -12.0% |
| Credit institutions | 430/8 | €54,087 | €47,571 | -€6,515 | -12.0% |
| Trade debts | 44 | €35,255 | €36,187 | +€932 | +2.6% |
| Suppliers | 440/4 | €35,255 | €36,187 | +€932 | +2.6% |
| Taxes, remuneration and social security | 45 | €124,204 | €112,063 | -€12,142 | -9.8% |
| Taxes | 450/3 | €123,923 | €112,063 | -€11,860 | -9.6% |
| Remuneration and social security | 454/9 | €282 | €0 | -€282 | -100% |
| Accrued charges and deferred income | 492/3 | €3,277 | €7,010 | +€3,733 | +114% |
| Remuneration, social security and pensions | 62 | €3,081 | -€28 | -€3,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,871 | €10,374 | -€1,496 | -12.6% |
| Other operating charges | 640/8 | €17,509 | €14,454 | -€3,055 | -17.4% |
| Gross operating margin | 9900 | €144,971 | €105,977 | -€38,994 | -26.9% |
| Operating profit (loss) | 9901 | €112,511 | €81,176 | -€31,335 | -27.9% |
| Financial income | 75/76B | €20,624 | €21,614 | +€990 | +4.8% |
| Recurring financial income | 75 | €20,624 | €21,614 | +€990 | +4.8% |
| Financial charges | 65/66B | €11,145 | €10,599 | -€546 | -4.9% |
| Recurring financial charges | 65 | €11,145 | €10,599 | -€546 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €121,990 | €92,192 | -€29,799 | -24.4% |
| Income taxes | 67/77 | €42,673 | €34,176 | -€8,497 | -19.9% |
| Profit (loss) for the period | 9904 | €79,318 | €58,016 | -€21,302 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,318 | €58,016 | -€21,302 | -26.9% |
Next steps
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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 7 November 2026 via checked.be.