Pierrick Architect: 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.
Pierrick Architect
Largest movements
- Cash +€13,674
up €13,674 (+247%), from €5,538 to €19,212
mainly Net result for the year (+€40,814) and Tax, wage and social debts (+€8,106)
- Receivables within one year +€11,294
up €11,294 (+221%), from €5,112 to €16,407
of which Other amounts receivable: +€11,869
- Tangible fixed assets -€6,809
down €6,809 (-54.3%), from €12,539 to €5,730
- Deferred charges and accrued income -€1,017
no longer reported in 2025 (was €1,017)
- Other debts -€29,913
no longer reported in 2025 (was €29,913)
- Profit (loss) carried forward +€21,814
up €21,814, from -€21,544 to €270
- Reserves +€19,000
new in 2025: €19,000
- Tax, wage and social debts +€8,106
up €8,106 (+394%), from €2,056 to €10,162
- Trade debts -€1,876
down €1,876 (-14.7%), from €12,781 to €10,906
- Gross operating margin +€66,263
up €66,263, from -€10,128 to €56,135
- Taxes +€7,912
up €7,912 (+5,301%), from €149 to €8,062
- Other operating charges -€1,009
down €1,009 (-75.0%), from €1,345 to €336
- Depreciation +€822
up €822 (+13.7%), from €5,987 to €6,809
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 | €24,207 | €41,349 | +€17,142 | +70.8% |
| Fixed assets | 21/28 | €12,539 | €5,730 | -€6,809 | -54.3% |
| Tangible fixed assets | 22/27 | €12,539 | €5,730 | -€6,809 | -54.3% |
| Plant, machinery and equipment | 23 | €6,684 | €4,533 | -€2,151 | -32.2% |
| Furniture and vehicles | 24 | €4,276 | €1,051 | -€3,225 | -75.4% |
| Other tangible fixed assets | 26 | €1,579 | €147 | -€1,433 | -90.7% |
| Current assets | 29/58 | €11,668 | €35,618 | +€23,951 | +205% |
| Amounts receivable within one year | 40/41 | €5,112 | €16,407 | +€11,294 | +221% |
| Trade receivables | 40 | €5,112 | €4,538 | -€575 | -11.2% |
| Other amounts receivable | 41 | - | €11,869 | +€11,869 | |
| Cash at bank and in hand | 54/58 | €5,538 | €19,212 | +€13,674 | +247% |
| Deferred charges and accrued income | 490/1 | €1,017 | - | -€1,017 | |
| Total equity and liabilities | 10/49 | €24,207 | €41,349 | +€17,142 | +70.8% |
| Equity | 10/15 | -€20,544 | €20,270 | +€40,814 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €19,000 | +€19,000 | |
| Distributable reserves | 133 | - | €19,000 | +€19,000 | |
| Profit (loss) carried forward | 14 | -€21,544 | €270 | +€21,814 | |
| Amounts payable | 17/49 | €44,751 | €21,078 | -€23,672 | -52.9% |
| Amounts payable within one year | 42/48 | €44,751 | €21,067 | -€23,683 | -52.9% |
| Trade debts | 44 | €12,781 | €10,906 | -€1,876 | -14.7% |
| Suppliers | 440/4 | €12,781 | €10,906 | -€1,876 | -14.7% |
| Taxes, remuneration and social security | 45 | €2,056 | €10,162 | +€8,106 | +394% |
| Taxes | 450/3 | €2,056 | €10,162 | +€8,106 | +394% |
| Other amounts payable | 47/48 | €29,913 | - | -€29,913 | |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,987 | €6,809 | +€822 | +13.7% |
| Other operating charges | 640/8 | €1,345 | €336 | -€1,009 | -75.0% |
| Gross operating margin | 9900 | -€10,128 | €56,135 | +€66,263 | |
| Operating profit (loss) | 9901 | -€17,459 | €48,990 | +€66,449 | |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €119 | €115 | -€4 | -3.7% |
| Recurring financial charges | 65 | €119 | €115 | -€4 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,558 | €48,876 | +€66,434 | |
| Income taxes | 67/77 | €149 | €8,062 | +€7,912 | +5,301% |
| Profit (loss) for the period | 9904 | -€17,708 | €40,814 | +€58,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,708 | €40,814 | +€58,522 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.