Studio P 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.
Studio P Architects
Largest movements
- Deferred charges and accrued income -€37,090
down €37,090 (-97.2%), from €38,147 to €1,057
- Cash +€29,904
up €29,904 (+768%), from €3,893 to €33,797
mainly Net result for the year (+€81,529) and Deferred charges and accrued income (+€37,090)
- Tangible fixed assets -€6,275
down €6,275 (-4.3%), from €145,116 to €138,841
of which Land and buildings: -€8,444
- Receivables within one year -€3,304
down €3,304 (-4.6%), from €71,723 to €68,419
of which Trade receivables: -€3,304
- Other debts -€109,362
down €109,362 (-75.4%), from €144,960 to €35,599
- Profit (loss) carried forward +€81,529
up €81,529, from -€9,625 to €71,904
- Tax, wage and social debts +€20,130
up €20,130 (+217%), from €9,272 to €29,402
of which Taxes: +€20,202
- Trade debts -€10,330
down €10,330 (-75.0%), from €13,776 to €3,446
- Gross operating margin +€68,877
up €68,877 (+109%), from €63,051 to €131,928
- Staff costs -€17,906
no longer reported in 2025 (was €17,906)
- Taxes +€16,659
up €16,659 (+199%), from €8,362 to €25,021
- Write-downs +€13,463
new in 2025: €13,463
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 | €261,277 | €243,245 | -€18,032 | -6.9% |
| Fixed assets | 21/28 | €147,513 | €139,971 | -€7,542 | -5.1% |
| Intangible fixed assets | 21 | €2,297 | €1,031 | -€1,267 | -55.1% |
| Tangible fixed assets | 22/27 | €145,116 | €138,841 | -€6,275 | -4.3% |
| Land and buildings | 22 | €145,098 | €136,653 | -€8,444 | -5.8% |
| Furniture and vehicles | 24 | €18 | €2,187 | +€2,169 | +11,853% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €113,764 | €103,274 | -€10,490 | -9.2% |
| Amounts receivable within one year | 40/41 | €71,723 | €68,419 | -€3,304 | -4.6% |
| Trade receivables | 40 | €70,999 | €67,694 | -€3,304 | -4.7% |
| Other amounts receivable | 41 | €725 | €725 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,893 | €33,797 | +€29,904 | +768% |
| Deferred charges and accrued income | 490/1 | €38,147 | €1,057 | -€37,090 | -97.2% |
| Total equity and liabilities | 10/49 | €261,277 | €243,245 | -€18,032 | -6.9% |
| Equity | 10/15 | €93,269 | €174,798 | +€81,529 | +87.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,894 | €2,894 | = | 0.0% |
| Distributable reserves | 133 | €2,894 | €2,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,625 | €71,904 | +€81,529 | |
| Amounts payable | 17/49 | €168,008 | €68,447 | -€99,561 | -59.3% |
| Amounts payable within one year | 42/48 | €168,008 | €68,447 | -€99,561 | -59.3% |
| Trade debts | 44 | €13,776 | €3,446 | -€10,330 | -75.0% |
| Suppliers | 440/4 | €13,776 | €3,446 | -€10,330 | -75.0% |
| Taxes, remuneration and social security | 45 | €9,272 | €29,402 | +€20,130 | +217% |
| Taxes | 450/3 | €9,200 | €29,402 | +€20,202 | +220% |
| Remuneration and social security | 454/9 | €72 | - | -€72 | |
| Other amounts payable | 47/48 | €144,960 | €35,599 | -€109,362 | -75.4% |
| Remuneration, social security and pensions | 62 | €17,906 | - | -€17,906 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,154 | €9,969 | -€185 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,463 | +€13,463 | |
| Other operating charges | 640/8 | €1,080 | €916 | -€164 | -15.2% |
| Gross operating margin | 9900 | €63,051 | €131,928 | +€68,877 | +109% |
| Operating profit (loss) | 9901 | €33,911 | €107,580 | +€73,669 | +217% |
| Financial income | 75/76B | €3 | €0 | -€3 | -96.9% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -96.9% |
| Financial charges | 65/66B | €317 | €1,030 | +€713 | +225% |
| Recurring financial charges | 65 | €317 | €1,030 | +€713 | +225% |
| Profit (loss) for the period before taxes | 9903 | €33,598 | €106,550 | +€72,953 | +217% |
| Income taxes | 67/77 | €8,362 | €25,021 | +€16,659 | +199% |
| Profit (loss) for the period | 9904 | €25,235 | €81,529 | +€56,294 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €25,235 | €81,529 | +€56,294 | +223% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.