AArchitecten: 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.
AArchitecten
Largest movements
- Cash -€34,326
down €34,326 (-72.9%), from €47,104 to €12,779
mainly Net result for the year (-€40,517) and Receivables within one year (-€7,082)
- Tangible fixed assets -€12,155
down €12,155 (-28.6%), from €42,465 to €30,310
of which Leasing and similar rights: -€9,000
- Receivables within one year +€7,082
up €7,082 (+29.2%), from €24,261 to €31,343
of which Trade receivables: +€7,360
- Deferred charges and accrued income -€1,365
down €1,365 (-100%), from €1,365 to €0
- Profit (loss) carried forward -€40,285
new in 2024: -€40,285
- Debts after one year -€7,054
down €7,054 (-35.1%), from €20,086 to €13,032
- Trade debts +€6,871
up €6,871 (+8,610%), from €80 to €6,951
- Other debts -€1,987
down €1,987 (-5.9%), from €33,834 to €31,847
- Gross operating margin -€42,746
down €42,746, from €16,555 to -€26,191
- Taxes -€932
down €932 (-86.6%), from €1,077 to €145
- Depreciation +€340
up €340 (+2.8%), from €12,015 to €12,355
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 | €131,738 | €89,994 | -€41,744 | -31.7% |
| Fixed assets | 21/28 | €43,098 | €30,744 | -€12,355 | -28.7% |
| Intangible fixed assets | 21 | €633 | €433 | -€200 | -31.6% |
| Tangible fixed assets | 22/27 | €42,465 | €30,310 | -€12,155 | -28.6% |
| Plant, machinery and equipment | 23 | €1,970 | €1,155 | -€815 | -41.4% |
| Furniture and vehicles | 24 | €3,849 | €2,392 | -€1,458 | -37.9% |
| Leasing and similar rights | 25 | €33,750 | €24,750 | -€9,000 | -26.7% |
| Other tangible fixed assets | 26 | €2,895 | €2,013 | -€882 | -30.5% |
| Current assets | 29/58 | €88,640 | €59,251 | -€29,389 | -33.2% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,911 | €5,129 | -€781 | -13.2% |
| Stocks | 30/36 | €5,911 | €5,129 | -€781 | -13.2% |
| Amounts receivable within one year | 40/41 | €24,261 | €31,343 | +€7,082 | +29.2% |
| Trade receivables | 40 | €4,462 | €11,822 | +€7,360 | +165% |
| Other amounts receivable | 41 | €19,799 | €19,521 | -€278 | -1.4% |
| Cash at bank and in hand | 54/58 | €47,104 | €12,779 | -€34,326 | -72.9% |
| Deferred charges and accrued income | 490/1 | €1,365 | €0 | -€1,365 | -100% |
| Total equity and liabilities | 10/49 | €131,738 | €89,994 | -€41,744 | -31.7% |
| Equity | 10/15 | €69,707 | €29,190 | -€40,517 | -58.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €57,307 | €57,075 | -€233 | -0.4% |
| Distributable reserves | 133 | €57,307 | €57,075 | -€233 | -0.4% |
| Profit (loss) carried forward | 14 | - | -€40,285 | -€40,285 | |
| Amounts payable | 17/49 | €62,031 | €60,804 | -€1,227 | -2.0% |
| Amounts payable after more than one year | 17 | €20,086 | €13,032 | -€7,054 | -35.1% |
| Financial debts | 170/4 | €20,086 | €13,032 | -€7,054 | -35.1% |
| Amounts payable within one year | 42/48 | €41,945 | €47,773 | +€5,828 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €6,958 | €7,054 | +€97 | +1.4% |
| Trade debts | 44 | €80 | €6,951 | +€6,871 | +8,610% |
| Suppliers | 440/4 | €80 | €6,951 | +€6,871 | +8,610% |
| Taxes, remuneration and social security | 45 | €1,073 | €1,920 | +€847 | +78.9% |
| Taxes | 450/3 | €1,073 | €1,920 | +€847 | +78.9% |
| Other amounts payable | 47/48 | €33,834 | €31,847 | -€1,987 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,015 | €12,355 | +€340 | +2.8% |
| Other operating charges | 640/8 | €1,621 | €1,632 | +€11 | +0.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €16,555 | -€26,191 | -€42,746 | |
| Operating profit (loss) | 9901 | €2,919 | -€40,178 | -€43,097 | |
| Financial income | 75/76B | €179 | €166 | -€13 | -7.4% |
| Recurring financial income | 75 | €179 | €166 | -€13 | -7.4% |
| Financial charges | 65/66B | €469 | €361 | -€108 | -22.9% |
| Recurring financial charges | 65 | €469 | €361 | -€108 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €2,630 | -€40,373 | -€43,003 | |
| Income taxes | 67/77 | €1,077 | €145 | -€932 | -86.6% |
| Profit (loss) for the period | 9904 | €1,553 | -€40,517 | -€42,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,553 | -€40,517 | -€42,070 |
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 14 October 2026 via checked.be.