Philippe Lammens architecten: 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.
Philippe Lammens architecten
Largest movements
- Intangible fixed assets -€19,000
down €19,000 (-11.2%), from €169,438 to €150,438
- Tangible fixed assets +€2,275
up €2,275 (+356%), from €639 to €2,915
of which Furniture and vehicles: +€2,342
- Other debts -€20,928
down €20,928 (-33.1%), from €63,163 to €42,235
- Reserves +€10,398
up €10,398 (+12.2%), from €85,286 to €95,684
- Trade debts -€5,991
down €5,991 (-65.7%), from €9,123 to €3,132
- Financial charges +€4,720
up €4,720 (+441%), from €1,071 to €5,791
- Taxes +€3,003
up €3,003 (+112%), from €2,676 to €5,680
- Gross operating margin +€519
up €519 (+1.2%), from €42,152 to €42,671
- Depreciation +€449
up €449 (+2.3%), from €19,333 to €19,782
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 | €185,585 | €169,860 | -€15,725 | -8.5% |
| Fixed assets | 21/28 | €170,078 | €153,353 | -€16,725 | -9.8% |
| Intangible fixed assets | 21 | €169,438 | €150,438 | -€19,000 | -11.2% |
| Tangible fixed assets | 22/27 | €639 | €2,915 | +€2,275 | +356% |
| Plant, machinery and equipment | 23 | €128 | €61 | -€67 | -52.1% |
| Furniture and vehicles | 24 | €511 | €2,854 | +€2,342 | +458% |
| Current assets | 29/58 | €15,507 | €16,507 | +€1,000 | +6.4% |
| Amounts receivable within one year | 40/41 | €8,651 | €8,594 | -€56 | -0.6% |
| Trade receivables | 40 | €545 | €1,502 | +€958 | +176% |
| Other amounts receivable | 41 | €8,106 | €7,092 | -€1,014 | -12.5% |
| Cash at bank and in hand | 54/58 | €4,367 | €4,100 | -€267 | -6.1% |
| Deferred charges and accrued income | 490/1 | €2,490 | €3,813 | +€1,322 | +53.1% |
| Total equity and liabilities | 10/49 | €185,585 | €169,860 | -€15,725 | -8.5% |
| Equity | 10/15 | €110,359 | €120,757 | +€10,398 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,286 | €95,684 | +€10,398 | +12.2% |
| Distributable reserves | 133 | €85,286 | €95,684 | +€10,398 | +12.2% |
| Profit (loss) carried forward | 14 | €6,473 | €6,473 | = | 0.0% |
| Amounts payable | 17/49 | €75,226 | €49,103 | -€26,123 | -34.7% |
| Amounts payable within one year | 42/48 | €74,962 | €48,831 | -€26,131 | -34.9% |
| Trade debts | 44 | €9,123 | €3,132 | -€5,991 | -65.7% |
| Suppliers | 440/4 | €9,123 | €3,132 | -€5,991 | -65.7% |
| Taxes, remuneration and social security | 45 | €2,676 | €3,464 | +€788 | +29.4% |
| Taxes | 450/3 | €2,676 | €3,464 | +€788 | +29.4% |
| Other amounts payable | 47/48 | €63,163 | €42,235 | -€20,928 | -33.1% |
| Accrued charges and deferred income | 492/3 | €264 | €272 | +€8 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,333 | €19,782 | +€449 | +2.3% |
| Other operating charges | 640/8 | €645 | €1,020 | +€375 | +58.1% |
| Gross operating margin | 9900 | €42,152 | €42,671 | +€519 | +1.2% |
| Operating profit (loss) | 9901 | €22,174 | €21,868 | -€305 | -1.4% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,071 | €5,791 | +€4,720 | +441% |
| Recurring financial charges | 65 | €1,071 | €5,791 | +€4,720 | +441% |
| Profit (loss) for the period before taxes | 9903 | €21,103 | €16,078 | -€5,025 | -23.8% |
| Income taxes | 67/77 | €2,676 | €5,680 | +€3,003 | +112% |
| Profit (loss) for the period | 9904 | €18,426 | €10,398 | -€8,028 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,426 | €10,398 | -€8,028 | -43.6% |
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 20 October 2026 via checked.be.