PELSAR Architecten: what changed
PELSAR Architecten
Largest movements
- Receivables within one year +€25,767
up €25,767 (+129%), from €19,953 to €45,720
of which Trade receivables: +€29,621
- Cash -€10,463
down €10,463 (-47.4%), from €22,069 to €11,606
mainly Receivables within one year (-€25,767) and Trade debts (-€2,559)
- Deferred charges and accrued income -€6,230
down €6,230 (-86.2%), from €7,230 to €1,000
- Tax, wage and social debts +€5,921
up €5,921 (+212%), from €2,794 to €8,715
- Profit (loss) carried forward +€4,574
no longer reported in 2025 (was -€4,574)
- Trade debts -€2,559
down €2,559 (-47.3%), from €5,415 to €2,856
- Gross operating margin +€15,119
up €15,119, from -€3,422 to €11,697
- Taxes +€4,809
up €4,809 (+1,532%), from €314 to €5,123
- Financial income -€230
no longer reported in 2025 (was €230)
- Other operating charges +€189
up €189 (+30.4%), from €623 to €813
- Financial charges +€144
up €144 (+63.2%), from €228 to €372
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 | €50,115 | €58,829 | +€8,714 | +17.4% |
| Fixed assets | 21/28 | €864 | €504 | -€360 | -41.7% |
| Tangible fixed assets | 22/27 | €864 | €504 | -€360 | -41.7% |
| Furniture and vehicles | 24 | €864 | €504 | -€360 | -41.7% |
| Current assets | 29/58 | €49,252 | €58,326 | +€9,074 | +18.4% |
| Amounts receivable within one year | 40/41 | €19,953 | €45,720 | +€25,767 | +129% |
| Trade receivables | 40 | €14,441 | €44,063 | +€29,621 | +205% |
| Other amounts receivable | 41 | €5,512 | €1,657 | -€3,854 | -69.9% |
| Cash at bank and in hand | 54/58 | €22,069 | €11,606 | -€10,463 | -47.4% |
| Deferred charges and accrued income | 490/1 | €7,230 | €1,000 | -€6,230 | -86.2% |
| Total equity and liabilities | 10/49 | €50,115 | €58,829 | +€8,714 | +17.4% |
| Equity | 10/15 | €30,905 | €35,934 | +€5,029 | +16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,280 | €29,734 | +€455 | +1.6% |
| Distributable reserves | 133 | €29,280 | €29,734 | +€455 | +1.6% |
| Profit (loss) carried forward | 14 | -€4,574 | - | +€4,574 | |
| Amounts payable | 17/49 | €19,210 | €22,895 | +€3,685 | +19.2% |
| Amounts payable within one year | 42/48 | €19,210 | €22,895 | +€3,685 | +19.2% |
| Trade debts | 44 | €5,415 | €2,856 | -€2,559 | -47.3% |
| Suppliers | 440/4 | €5,415 | €2,856 | -€2,559 | -47.3% |
| Taxes, remuneration and social security | 45 | €2,794 | €8,715 | +€5,921 | +212% |
| Taxes | 450/3 | €2,794 | €8,715 | +€5,921 | +212% |
| Other amounts payable | 47/48 | €11,001 | €11,324 | +€323 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €360 | +€144 | +66.4% |
| Other operating charges | 640/8 | €623 | €813 | +€189 | +30.4% |
| Gross operating margin | 9900 | -€3,422 | €11,697 | +€15,119 | |
| Operating profit (loss) | 9901 | -€4,262 | €10,524 | +€14,786 | |
| Financial income | 75/76B | €230 | - | -€230 | |
| Recurring financial income | 75 | €230 | - | -€230 | |
| Financial charges | 65/66B | €228 | €372 | +€144 | +63.2% |
| Recurring financial charges | 65 | €228 | €372 | +€144 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,260 | €10,152 | +€14,412 | |
| Income taxes | 67/77 | €314 | €5,123 | +€4,809 | +1,532% |
| Profit (loss) for the period | 9904 | -€4,574 | €5,029 | +€9,603 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,574 | €5,029 | +€9,603 |
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 4 November 2026 via checked.be.