Wim Lormans architect: what changed
Wim Lormans architect
Largest movements
- Cash +€49,307
up €49,307 (+668%), from €7,379 to €56,685
mainly Net result for the year (+€125,340) and Depreciation (+€20,019)
- Receivables within one year +€36,599
up €36,599 (+75.0%), from €48,805 to €85,405
of which Other amounts receivable: +€25,500
- Financial fixed assets +€33,750
up €33,750 (+135%), from €25,000 to €58,750
- Tangible fixed assets -€20,019
down €20,019 (-10.9%), from €184,293 to €164,274
of which Furniture and vehicles: -€12,036
- Reserves +€125,340
up €125,340 (+435%), from €28,784 to €154,124
- Debts after one year -€21,266
down €21,266 (-16.3%), from €130,559 to €109,294
- Financial income +€118,687
up €118,687 (+188,902%), from €63 to €118,750
of which Non-recurring financial income: +€118,750
- Write-downs -€3,133
down €3,133 (-100%), from €3,133 to €0
- Gross operating margin +€2,785
up €2,785 (+10.0%), from €27,851 to €30,637
- Financial charges -€413
down €413 (-15.0%), from €2,760 to €2,346
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,622 | €366,113 | +€99,491 | +37.3% |
| Fixed assets | 21/28 | €209,293 | €223,024 | +€13,731 | +6.6% |
| Tangible fixed assets | 22/27 | €184,293 | €164,274 | -€20,019 | -10.9% |
| Land and buildings | 22 | €155,716 | €148,425 | -€7,291 | -4.7% |
| Plant, machinery and equipment | 23 | €2,064 | €1,373 | -€692 | -33.5% |
| Furniture and vehicles | 24 | €26,513 | €14,477 | -€12,036 | -45.4% |
| Financial fixed assets | 28 | €25,000 | €58,750 | +€33,750 | +135% |
| Current assets | 29/58 | €57,328 | €143,089 | +€85,760 | +150% |
| Amounts receivable within one year | 40/41 | €48,805 | €85,405 | +€36,599 | +75.0% |
| Trade receivables | 40 | €14,533 | €25,632 | +€11,099 | +76.4% |
| Other amounts receivable | 41 | €34,273 | €59,773 | +€25,500 | +74.4% |
| Cash at bank and in hand | 54/58 | €7,379 | €56,685 | +€49,307 | +668% |
| Deferred charges and accrued income | 490/1 | €1,144 | €999 | -€145 | -12.7% |
| Total equity and liabilities | 10/49 | €266,622 | €366,113 | +€99,491 | +37.3% |
| Equity | 10/15 | €41,184 | €166,524 | +€125,340 | +304% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,784 | €154,124 | +€125,340 | +435% |
| Distributable reserves | 133 | €28,784 | €154,124 | +€125,340 | +435% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €225,437 | €199,589 | -€25,849 | -11.5% |
| Amounts payable after more than one year | 17 | €130,559 | €109,294 | -€21,266 | -16.3% |
| Financial debts | 170/4 | €130,559 | €109,294 | -€21,266 | -16.3% |
| Amounts payable within one year | 42/48 | €94,878 | €90,295 | -€4,583 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €21,010 | €21,266 | +€255 | +1.2% |
| Trade debts | 44 | €2,244 | €427 | -€1,817 | -81.0% |
| Suppliers | 440/4 | €2,244 | €427 | -€1,817 | -81.0% |
| Taxes, remuneration and social security | 45 | €8,497 | €8,108 | -€389 | -4.6% |
| Taxes | 450/3 | €8,497 | €8,108 | -€389 | -4.6% |
| Other amounts payable | 47/48 | €63,126 | €60,494 | -€2,633 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,074 | €20,019 | -€55 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,133 | €0 | -€3,133 | -100% |
| Other operating charges | 640/8 | €1,502 | €1,501 | -€1 | -0.1% |
| Gross operating margin | 9900 | €27,851 | €30,637 | +€2,785 | +10.0% |
| Operating profit (loss) | 9901 | €3,142 | €9,117 | +€5,975 | +190% |
| Financial income | 75/76B | €63 | €118,750 | +€118,687 | +188,902% |
| Recurring financial income | 75 | €63 | €0 | -€63 | -100% |
| Non-recurring financial income | 76B | - | €118,750 | +€118,750 | |
| Financial charges | 65/66B | €2,760 | €2,346 | -€413 | -15.0% |
| Recurring financial charges | 65 | €2,760 | €2,346 | -€413 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €445 | €125,520 | +€125,075 | +28,093% |
| Income taxes | 67/77 | €227 | €180 | -€47 | -20.6% |
| Profit (loss) for the period | 9904 | €218 | €125,340 | +€125,122 | +57,369% |
| Profit (loss) for the period to be appropriated | 9905 | €218 | €125,340 | +€125,122 | +57,369% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.