PILIPI ARCHITECTS: 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.
PILIPI ARCHITECTS
Largest movements
- Tangible fixed assets -€7,686
down €7,686 (-4.8%), from €160,493 to €152,807
of which Land and buildings: -€11,440
- Debts after one year -€22,181
down €22,181 (-18.2%), from €121,619 to €99,438
- Other debts +€13,257
up €13,257 (+165%), from €8,056 to €21,313
- Reserves -€3,578
down €3,578 (-32.1%), from €11,131 to €7,553
of which Distributable reserves: -€3,578
- Gross operating margin -€3,140
down €3,140 (-9.8%), from €31,903 to €28,763
- Other operating charges -€1,857
down €1,857 (-52.8%), from €3,516 to €1,659
- Depreciation +€1,275
up €1,275 (+7.5%), from €17,047 to €18,322
- Financial charges -€1,109
down €1,109 (-13.2%), from €8,382 to €7,273
- Taxes +€582
up €582 (+35.6%), from €1,636 to €2,217
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 | €278,406 | €268,584 | -€9,822 | -3.5% |
| Fixed assets | 21/28 | €160,493 | €152,807 | -€7,686 | -4.8% |
| Tangible fixed assets | 22/27 | €160,493 | €152,807 | -€7,686 | -4.8% |
| Land and buildings | 22 | €102,963 | €91,523 | -€11,440 | -11.1% |
| Plant, machinery and equipment | 23 | €55,130 | €58,884 | +€3,755 | +6.8% |
| Furniture and vehicles | 24 | €1,000 | €1,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €117,914 | €115,777 | -€2,137 | -1.8% |
| Amounts receivable after more than one year | 29 | €100,500 | €100,500 | = | 0.0% |
| Other amounts receivable | 291 | €100,500 | €100,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,518 | €14,130 | -€1,388 | -8.9% |
| Other amounts receivable | 41 | €15,518 | €14,130 | -€1,388 | -8.9% |
| Cash at bank and in hand | 54/58 | €1,504 | €785 | -€719 | -47.8% |
| Deferred charges and accrued income | 490/1 | €392 | €363 | -€29 | -7.5% |
| Total equity and liabilities | 10/49 | €278,406 | €268,584 | -€9,822 | -3.5% |
| Equity | 10/15 | €125,226 | €121,648 | -€3,578 | -2.9% |
| Contributions | 10/11 | €19,905 | €19,905 | = | 0.0% |
| Reserves | 13 | €11,131 | €7,553 | -€3,578 | -32.1% |
| Non-distributable reserves | 130/1 | €1,991 | €1,991 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,991 | €1,991 | = | 0.0% |
| Distributable reserves | 133 | €9,141 | €5,563 | -€3,578 | -39.1% |
| Profit (loss) carried forward | 14 | €94,190 | €94,190 | = | 0.0% |
| Amounts payable | 17/49 | €153,180 | €146,936 | -€6,244 | -4.1% |
| Amounts payable after more than one year | 17 | €121,619 | €99,438 | -€22,181 | -18.2% |
| Financial debts | 170/4 | €121,619 | €99,438 | -€22,181 | -18.2% |
| Amounts payable within one year | 42/48 | €31,174 | €47,498 | +€16,324 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €21,010 | €22,181 | +€1,171 | +5.6% |
| Trade debts | 44 | €472 | €694 | +€222 | +47.1% |
| Suppliers | 440/4 | €472 | €694 | +€222 | +47.1% |
| Taxes, remuneration and social security | 45 | €1,636 | €3,310 | +€1,674 | +102% |
| Taxes | 450/3 | €1,636 | €3,310 | +€1,674 | +102% |
| Other amounts payable | 47/48 | €8,056 | €21,313 | +€13,257 | +165% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,047 | €18,322 | +€1,275 | +7.5% |
| Other operating charges | 640/8 | €3,516 | €1,659 | -€1,857 | -52.8% |
| Gross operating margin | 9900 | €31,903 | €28,763 | -€3,140 | -9.8% |
| Operating profit (loss) | 9901 | €11,340 | €8,782 | -€2,558 | -22.6% |
| Financial income | 75/76B | €6,633 | €6,271 | -€362 | -5.5% |
| Recurring financial income | 75 | €6,633 | €6,271 | -€362 | -5.5% |
| Financial charges | 65/66B | €8,382 | €7,273 | -€1,109 | -13.2% |
| Recurring financial charges | 65 | €8,382 | €7,273 | -€1,109 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €9,592 | €7,780 | -€1,811 | -18.9% |
| Income taxes | 67/77 | €1,636 | €2,217 | +€582 | +35.6% |
| Profit (loss) for the period | 9904 | €7,956 | €5,563 | -€2,393 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,956 | €5,563 | -€2,393 | -30.1% |
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 31 October 2026 via checked.be.