ARCADUS ARCHITECTE: what changed
Two fiscal 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.
ARCADUS ARCHITECTE
Largest movements
- Cash -€516,167
down €516,167 (-88.7%), from €581,837 to €65,670
mainly Advances received (-€361,810) and Accrued charges and deferred income (-€329,305)
- Deferred charges and accrued income -€334,880
down €334,880 (-99.2%), from €337,498 to €2,619
- Receivables within one year -€36,334
down €36,334 (-9.6%), from €377,338 to €341,004
of which Trade receivables: -€111,112
- Stocks and contracts -€30,000
down €30,000 (-13.0%), from €230,000 to €200,000
- Advances received -€361,810
down €361,810 (-80.3%), from €450,373 to €88,563
- Accrued charges and deferred income -€329,305
no longer reported in 2024 (was €329,305)
- Trade debts -€268,354
down €268,354 (-39.1%), from €686,951 to €418,597
of which Suppliers: -€424,722
- Profit (loss) carried forward +€37,458
up €37,458 (+577.4%), from €6,487 to €43,946
- Gross operating margin +€39,310
up €39,310 (+69.1%), from €56,868 to €96,178
- Taxes +€10,276
up €10,276 (+119.0%), from €8,633 to €18,909
- Depreciation -€1,959
down €1,959 (-15.7%), from €12,452 to €10,494
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.
Cash bridge derived
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 | €1,557,347 | €650,401 | -€906,946 | -58.2% |
| Fixed assets | 21/28 | €30,674 | €41,109 | +€10,435 | +34.0% |
| Tangible fixed assets | 22/27 | €29,741 | €40,176 | +€10,435 | +35.1% |
| Plant, machinery and equipment | 23 | €16,753 | €16,240 | -€513 | -3.1% |
| Furniture and vehicles | 24 | €12,988 | €23,935 | +€10,948 | +84.3% |
| Financial fixed assets | 28 | €933 | €933 | = | 0.0% |
| Current assets | 29/58 | €1,526,674 | €609,293 | -€917,381 | -60.1% |
| Stocks and contracts in progress | 3 | €230,000 | €200,000 | -€30,000 | -13.0% |
| Contracts in progress | 37 | €230,000 | €200,000 | -€30,000 | -13.0% |
| Amounts receivable within one year | 40/41 | €377,338 | €341,004 | -€36,334 | -9.6% |
| Trade receivables | 40 | €321,302 | €210,191 | -€111,112 | -34.6% |
| Other amounts receivable | 41 | €56,036 | €130,813 | +€74,777 | +133.4% |
| Cash at bank and in hand | 54/58 | €581,837 | €65,670 | -€516,167 | -88.7% |
| Deferred charges and accrued income | 490/1 | €337,498 | €2,619 | -€334,880 | -99.2% |
| Total equity and liabilities | 10/49 | €1,557,347 | €650,401 | -€906,946 | -58.2% |
| Equity | 10/15 | €12,487 | €49,946 | +€37,458 | +300.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,487 | €43,946 | +€37,458 | +577.4% |
| Amounts payable | 17/49 | €1,544,860 | €600,456 | -€944,404 | -61.1% |
| Amounts payable after more than one year | 17 | €12,789 | €12,789 | = | 0.0% |
| Other amounts payable | 178/9 | €12,789 | €12,789 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,202,766 | €587,667 | -€615,099 | -51.1% |
| Trade debts | 44 | €686,951 | €418,597 | -€268,354 | -39.1% |
| Suppliers | 440/4 | €686,951 | €262,228 | -€424,722 | -61.8% |
| Bills of exchange payable | 441 | - | €156,368 | +€156,368 | |
| Advances received on contracts in progress | 46 | €450,373 | €88,563 | -€361,810 | -80.3% |
| Taxes, remuneration and social security | 45 | €22,167 | €25,976 | +€3,809 | +17.2% |
| Taxes | 450/3 | €19,331 | €23,339 | +€4,008 | +20.7% |
| Remuneration and social security | 454/9 | €2,836 | €2,637 | -€199 | -7.0% |
| Other amounts payable | 47/48 | €43,276 | €54,531 | +€11,255 | +26.0% |
| Accrued charges and deferred income | 492/3 | €329,305 | - | -€329,305 | |
| Remuneration, social security and pensions | 62 | €12,536 | €11,908 | -€627 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,452 | €10,494 | -€1,959 | -15.7% |
| Other operating charges | 640/8 | €763 | €128 | -€636 | -83.3% |
| Gross operating margin | 9900 | €56,868 | €96,178 | +€39,310 | +69.1% |
| Operating profit (loss) | 9901 | €31,116 | €73,649 | +€42,532 | +136.7% |
| Financial income | 75/76B | €4 | €2 | -€2 | -39.8% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -39.8% |
| Financial charges | 65/66B | €409 | €283 | -€125 | -30.7% |
| Recurring financial charges | 65 | €409 | €283 | -€125 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €30,711 | €73,367 | +€42,656 | +138.9% |
| Income taxes | 67/77 | €8,633 | €18,909 | +€10,276 | +119.0% |
| Profit (loss) for the period | 9904 | €22,079 | €54,458 | +€32,380 | +146.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,079 | €54,458 | +€32,380 | +146.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.