A. ARCHIDUC: 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.
A. ARCHIDUC
Largest movements
- Receivables within one year +€93,619
up €93,619 (+13.5%), from €695,422 to €789,041
of which Other amounts receivable: +€162,744
- Cash +€82,625
up €82,625 (+64.2%), from €128,669 to €211,294
mainly Net result for the year (+€149,664) and Tax, wage and social debts (+€32,538)
- Deferred charges and accrued income -€21,584
down €21,584 (-58.5%), from €36,917 to €15,333
- Tangible fixed assets -€14,009
down €14,009 (-28.7%), from €48,822 to €34,813
of which Furniture and vehicles: -€8,652
- Profit (loss) carried forward +€149,664
up €149,664 (+30.2%), from €495,918 to €645,582
- Trade debts -€41,552
down €41,552 (-22.7%), from €183,250 to €141,697
- Tax, wage and social debts +€32,538
up €32,538 (+146%), from €22,288 to €54,827
of which Taxes: +€35,322
- Gross operating margin -€63,696
down €63,696 (-15.5%), from €411,320 to €347,624
- Taxes +€27,979
new in 2024: €27,979
- Staff costs +€19,749
up €19,749 (+14.1%), from €139,837 to €159,585
- Other operating charges -€11,646
down €11,646 (-67.9%), from €17,140 to €5,494
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €941,903 | €1,082,554 | +€140,650 | +14.9% |
| Fixed assets | 21/28 | €49,989 | €35,979 | -€14,009 | -28.0% |
| Tangible fixed assets | 22/27 | €48,822 | €34,813 | -€14,009 | -28.7% |
| Plant, machinery and equipment | 23 | €35,465 | €30,108 | -€5,357 | -15.1% |
| Furniture and vehicles | 24 | €13,357 | €4,705 | -€8,652 | -64.8% |
| Financial fixed assets | 28 | €1,167 | €1,167 | = | 0.0% |
| Current assets | 29/58 | €891,915 | €1,046,575 | +€154,660 | +17.3% |
| Stocks and contracts in progress | 3 | €30,907 | €30,907 | = | 0.0% |
| Stocks | 30/36 | €30,907 | €30,907 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €695,422 | €789,041 | +€93,619 | +13.5% |
| Trade receivables | 40 | €185,705 | €116,581 | -€69,125 | -37.2% |
| Other amounts receivable | 41 | €509,716 | €672,460 | +€162,744 | +31.9% |
| Cash at bank and in hand | 54/58 | €128,669 | €211,294 | +€82,625 | +64.2% |
| Deferred charges and accrued income | 490/1 | €36,917 | €15,333 | -€21,584 | -58.5% |
| Total equity and liabilities | 10/49 | €941,903 | €1,082,554 | +€140,650 | +14.9% |
| Equity | 10/15 | €704,779 | €854,444 | +€149,664 | +21.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €410 | €410 | = | 0.0% |
| Reserves | 13 | €189,859 | €189,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €188,000 | €188,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €495,918 | €645,582 | +€149,664 | +30.2% |
| Amounts payable | 17/49 | €237,124 | €228,110 | -€9,014 | -3.8% |
| Amounts payable after more than one year | 17 | €31,586 | €31,586 | = | 0.0% |
| Financial debts | 170/4 | €31,586 | €31,586 | = | 0.0% |
| Amounts payable within one year | 42/48 | €205,538 | €196,524 | -€9,014 | -4.4% |
| Trade debts | 44 | €183,250 | €141,697 | -€41,552 | -22.7% |
| Suppliers | 440/4 | €183,250 | €141,697 | -€41,552 | -22.7% |
| Taxes, remuneration and social security | 45 | €22,288 | €54,827 | +€32,538 | +146% |
| Taxes | 450/3 | €7,743 | €43,065 | +€35,322 | +456% |
| Remuneration and social security | 454/9 | €14,545 | €11,762 | -€2,783 | -19.1% |
| Non-recurring operating income | 76A | €11,813 | €5 | -€11,808 | -100.0% |
| Remuneration, social security and pensions | 62 | €139,837 | €159,585 | +€19,749 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,037 | €18,196 | +€1,159 | +6.8% |
| Other operating charges | 640/8 | €17,140 | €5,494 | -€11,646 | -67.9% |
| Gross operating margin | 9900 | €411,320 | €347,624 | -€63,696 | -15.5% |
| Operating profit (loss) | 9901 | €237,307 | €164,349 | -€72,958 | -30.7% |
| Financial income | 75/76B | €21,693 | €21,728 | +€35 | +0.2% |
| Recurring financial income | 75 | €21,693 | €21,728 | +€35 | +0.2% |
| Financial charges | 65/66B | €9,381 | €8,434 | -€947 | -10.1% |
| Recurring financial charges | 65 | €9,381 | €8,434 | -€947 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €249,619 | €177,643 | -€71,976 | -28.8% |
| Income taxes | 67/77 | - | €27,979 | +€27,979 | |
| Profit (loss) for the period | 9904 | €249,619 | €149,664 | -€99,955 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €249,619 | €149,664 | -€99,955 | -40.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.