Thomas Parmentier Architecte: 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.
Thomas Parmentier Architecte
Largest movements
- Cash +€51,939
new in 2025: €51,939
mainly Net result for the year (+€28,951) and Receivables within one year (+€20,074)
- Receivables within one year -€20,074
down €20,074 (-24.2%), from €82,956 to €62,882
of which Trade receivables: -€16,847
- Profit (loss) carried forward +€28,951
up €28,951 (+630%), from €4,596 to €33,547
- Debts after one year -€10,751
down €10,751 (-9.4%), from €114,407 to €103,656
- Tax, wage and social debts +€10,121
up €10,121 (+44.2%), from €22,912 to €33,033
- Gross operating margin -€5,090
down €5,090 (-8.8%), from €57,676 to €52,586
- Taxes -€2,675
down €2,675 (-17.4%), from €15,372 to €12,697
- Other operating charges +€896
up €896 (+101%), from €883 to €1,780
- Financial income -€805
down €805 (-38.8%), from €2,074 to €1,269
- Financial charges -€771
down €771 (-10.0%), from €7,682 to €6,911
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 | €296,772 | €326,426 | +€29,654 | +10.0% |
| Fixed assets | 21/28 | €200,716 | €198,227 | -€2,489 | -1.2% |
| Tangible fixed assets | 22/27 | €200,716 | €198,227 | -€2,489 | -1.2% |
| Land and buildings | 22 | €195,800 | €193,700 | -€2,100 | -1.1% |
| Plant, machinery and equipment | 23 | €270 | €202 | -€67 | -25.0% |
| Furniture and vehicles | 24 | €3,846 | €3,033 | -€813 | -21.1% |
| Other tangible fixed assets | 26 | €800 | €1,292 | +€492 | +61.4% |
| Current assets | 29/58 | €96,057 | €128,199 | +€32,143 | +33.5% |
| Amounts receivable after more than one year | 29 | €11,350 | €11,350 | = | 0.0% |
| Other amounts receivable | 291 | €11,350 | €11,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €82,956 | €62,882 | -€20,074 | -24.2% |
| Trade receivables | 40 | €44,499 | €27,652 | -€16,847 | -37.9% |
| Other amounts receivable | 41 | €38,457 | €35,230 | -€3,227 | -8.4% |
| Cash at bank and in hand | 54/58 | - | €51,939 | +€51,939 | |
| Deferred charges and accrued income | 490/1 | €1,751 | €2,029 | +€278 | +15.9% |
| Total equity and liabilities | 10/49 | €296,772 | €326,426 | +€29,654 | +10.0% |
| Equity | 10/15 | €147,539 | €176,489 | +€28,951 | +19.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €130,542 | €130,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,596 | €33,547 | +€28,951 | +630% |
| Amounts payable | 17/49 | €149,234 | €149,937 | +€703 | +0.5% |
| Amounts payable after more than one year | 17 | €114,407 | €103,656 | -€10,751 | -9.4% |
| Financial debts | 170/4 | €114,407 | €103,656 | -€10,751 | -9.4% |
| Amounts payable within one year | 42/48 | €34,627 | €46,281 | +€11,654 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €10,509 | €10,751 | +€241 | +2.3% |
| Financial debts | 43 | €94 | - | -€94 | |
| Credit institutions | 430/8 | €94 | - | -€94 | |
| Trade debts | 44 | €1,112 | €2,497 | +€1,385 | +125% |
| Suppliers | 440/4 | €1,112 | €2,497 | +€1,385 | +125% |
| Taxes, remuneration and social security | 45 | €22,912 | €33,033 | +€10,121 | +44.2% |
| Taxes | 450/3 | €22,912 | €33,033 | +€10,121 | +44.2% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,066 | €3,516 | +€450 | +14.7% |
| Other operating charges | 640/8 | €883 | €1,780 | +€896 | +101% |
| Gross operating margin | 9900 | €57,676 | €52,586 | -€5,090 | -8.8% |
| Operating profit (loss) | 9901 | €53,727 | €47,290 | -€6,437 | -12.0% |
| Financial income | 75/76B | €2,074 | €1,269 | -€805 | -38.8% |
| Recurring financial income | 75 | €2,074 | €1,269 | -€805 | -38.8% |
| Financial charges | 65/66B | €7,682 | €6,911 | -€771 | -10.0% |
| Recurring financial charges | 65 | €7,682 | €6,911 | -€771 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €48,118 | €41,648 | -€6,471 | -13.4% |
| Income taxes | 67/77 | €15,372 | €12,697 | -€2,675 | -17.4% |
| Profit (loss) for the period | 9904 | €32,746 | €28,951 | -€3,795 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,746 | €28,951 | -€3,795 | -11.6% |
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 1 November 2026 via checked.be.