ARCHI-PLAK: 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.
ARCHI-PLAK
Largest movements
- Tangible fixed assets -€18,447
down €18,447 (-11.4%), from €161,878 to €143,431
of which Furniture and vehicles: -€10,485
- Receivables within one year -€13,603
down €13,603 (-18.1%), from €75,302 to €61,699
of which Trade receivables: -€6,836
- Cash -€9,724
no longer reported in 2023 (was €9,724)
mainly Net result for the year (-€46,609) and Deferred charges and accrued income (-€5,366)
- Deferred charges and accrued income +€5,366
up €5,366 (+50.9%), from €10,551 to €15,917
- Profit (loss) carried forward -€46,608
down €46,608 (-39.7%), from €117,405 to €70,797
- Tax, wage and social debts +€5,202
up €5,202 (+137%), from €3,786 to €8,988
- Current portion of long-term debt +€3,554
up €3,554 (+43.1%), from €8,241 to €11,795
- Gross operating margin -€45,467
down €45,467, from €19,132 to -€26,335
- Other operating charges +€5,937
up €5,937 (+275%), from €2,155 to €8,092
- Depreciation -€5,206
down €5,206 (-28.7%), from €18,124 to €12,918
- Financial income +€1,909
new in 2023: €1,909
of which Financial income: +€1,909
- Taxes -€586
no longer reported in 2023 (was €586)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,168 | €231,760 | -€36,408 | -13.6% |
| Fixed assets | 21/28 | €162,591 | €144,144 | -€18,447 | -11.3% |
| Tangible fixed assets | 22/27 | €161,878 | €143,431 | -€18,447 | -11.4% |
| Land and buildings | 22 | €146,486 | €138,524 | -€7,962 | -5.4% |
| Furniture and vehicles | 24 | €15,392 | €4,907 | -€10,485 | -68.1% |
| Financial fixed assets | 28 | €713 | €713 | = | 0.0% |
| Current assets | 29/58 | €105,577 | €87,616 | -€17,961 | -17.0% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,302 | €61,699 | -€13,603 | -18.1% |
| Trade receivables | 40 | €62,535 | €55,699 | -€6,836 | -10.9% |
| Other amounts receivable | 41 | €12,767 | €6,000 | -€6,767 | -53.0% |
| Cash at bank and in hand | 54/58 | €9,724 | - | -€9,724 | |
| Deferred charges and accrued income | 490/1 | €10,551 | €15,917 | +€5,366 | +50.9% |
| Total equity and liabilities | 10/49 | €268,168 | €231,760 | -€36,408 | -13.6% |
| Equity | 10/15 | €254,158 | €207,550 | -€46,608 | -18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,153 | €118,153 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €116,293 | €116,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,405 | €70,797 | -€46,608 | -39.7% |
| Amounts payable | 17/49 | €14,010 | €24,210 | +€10,200 | +72.8% |
| Amounts payable after more than one year | 17 | €1,962 | €2,628 | +€666 | +33.9% |
| Financial debts | 170/4 | €1,962 | €2,628 | +€666 | +33.9% |
| Amounts payable within one year | 42/48 | €12,048 | €21,582 | +€9,534 | +79.1% |
| Current portion of amounts payable after more than one year | 42 | €8,241 | €11,795 | +€3,554 | +43.1% |
| Financial debts | 43 | - | €170 | +€170 | |
| Credit institutions | 430/8 | - | €170 | +€170 | |
| Taxes, remuneration and social security | 45 | €3,786 | €8,988 | +€5,202 | +137% |
| Taxes | 450/3 | €3,786 | €8,988 | +€5,202 | +137% |
| Other amounts payable | 47/48 | €21 | €629 | +€608 | +2,895% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,124 | €12,918 | -€5,206 | -28.7% |
| Other operating charges | 640/8 | €2,155 | €8,092 | +€5,937 | +275% |
| Gross operating margin | 9900 | €19,132 | -€26,335 | -€45,467 | |
| Operating profit (loss) | 9901 | -€1,147 | -€47,345 | -€46,198 | -4,028% |
| Financial income | 75/76B | - | €1,909 | +€1,909 | |
| Recurring financial income | 75 | - | €1,909 | +€1,909 | |
| Non-recurring financial income | 76B | - | €1,909 | +€1,909 | |
| Financial charges | 65/66B | €699 | €1,173 | +€474 | +67.8% |
| Recurring financial charges | 65 | €699 | €1,173 | +€474 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,846 | -€46,609 | -€44,763 | -2,425% |
| Income taxes | 67/77 | €586 | - | -€586 | |
| Profit (loss) for the period | 9904 | -€2,432 | -€46,609 | -€44,177 | -1,816% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,432 | -€46,609 | -€44,177 | -1,816% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.