ARCHICUBE: 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.
ARCHICUBE
Largest movements
- Receivables within one year +€15,163
up €15,163 (+142.7%), from €10,625 to €25,788
of which Other amounts receivable: +€15,163
- Cash +€5,959
up €5,959 (+126.1%), from €4,727 to €10,686
mainly Trade debts (+€20,934) and Net result for the year (+€10,168)
- Tangible fixed assets -€4,182
down €4,182 (-25.6%), from €16,310 to €12,128
of which Other tangible fixed assets: -€2,245
- Stocks and contracts -€3,322
down €3,322 (-6.3%), from €53,137 to €49,815
- Deferred charges and accrued income -€1,948
down €1,948 (-33.1%), from €5,883 to €3,935
- Other debts -€23,900
down €23,900 (-69.2%), from €34,536 to €10,636
- Trade debts +€20,934
up €20,934 (+135.3%), from €15,474 to €36,408
- Profit (loss) carried forward +€10,168
up €10,168 (+88.5%), from -€11,487 to -€1,319
- Debts after one year +€6,719
new in 2024: €6,719
- Current portion of long-term debt -€6,702
no longer reported in 2024 (was €6,702)
- Gross operating margin +€33,670
up €33,670 (+34.6%), from €97,432 to €131,102
- Staff costs +€31,838
up €31,838 (+41.4%), from €76,849 to €108,687
- Depreciation -€13,196
down €13,196 (-75.6%), from €17,452 to €4,257
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 | €91,190 | €102,859 | +€11,669 | +12.8% |
| Fixed assets | 21/28 | €16,818 | €12,636 | -€4,182 | -24.9% |
| Tangible fixed assets | 22/27 | €16,310 | €12,128 | -€4,182 | -25.6% |
| Plant, machinery and equipment | 23 | €2,491 | €865 | -€1,627 | -65.3% |
| Furniture and vehicles | 24 | - | €1,038 | +€1,038 | |
| Leasing and similar rights | 25 | €1,348 | - | -€1,348 | |
| Other tangible fixed assets | 26 | €12,470 | €10,225 | -€2,245 | -18.0% |
| Financial fixed assets | 28 | €508 | €508 | = | 0.0% |
| Current assets | 29/58 | €74,372 | €90,223 | +€15,851 | +21.3% |
| Stocks and contracts in progress | 3 | €53,137 | €49,815 | -€3,322 | -6.3% |
| Stocks | 30/36 | €53,137 | €49,815 | -€3,322 | -6.3% |
| Amounts receivable within one year | 40/41 | €10,625 | €25,788 | +€15,163 | +142.7% |
| Trade receivables | 40 | €9,409 | €9,409 | = | 0.0% |
| Other amounts receivable | 41 | €1,216 | €16,379 | +€15,163 | +1246.6% |
| Cash at bank and in hand | 54/58 | €4,727 | €10,686 | +€5,959 | +126.1% |
| Deferred charges and accrued income | 490/1 | €5,883 | €3,935 | -€1,948 | -33.1% |
| Total equity and liabilities | 10/49 | €91,190 | €102,859 | +€11,669 | +12.8% |
| Equity | 10/15 | €7,773 | €17,941 | +€10,168 | +130.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €5,000 | €6,860 | +€1,860 | +37.2% |
| Profit (loss) carried forward | 14 | -€11,487 | -€1,319 | +€10,168 | +88.5% |
| Amounts payable | 17/49 | €83,417 | €84,918 | +€1,501 | +1.8% |
| Amounts payable after more than one year | 17 | - | €6,719 | +€6,719 | |
| Financial debts | 170/4 | - | €6,719 | +€6,719 | |
| Amounts payable within one year | 42/48 | €82,457 | €78,199 | -€4,258 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €6,702 | - | -€6,702 | |
| Trade debts | 44 | €15,474 | €36,408 | +€20,934 | +135.3% |
| Suppliers | 440/4 | €15,474 | €36,408 | +€20,934 | +135.3% |
| Advances received on contracts in progress | 46 | €350 | - | -€350 | |
| Taxes, remuneration and social security | 45 | €25,394 | €31,155 | +€5,761 | +22.7% |
| Taxes | 450/3 | €11,887 | €8,218 | -€3,669 | -30.9% |
| Remuneration and social security | 454/9 | €13,507 | €22,937 | +€9,430 | +69.8% |
| Other amounts payable | 47/48 | €34,536 | €10,636 | -€23,900 | -69.2% |
| Accrued charges and deferred income | 492/3 | €960 | - | -€960 | |
| Non-recurring operating income | 76A | - | €20,140 | +€20,140 | |
| Remuneration, social security and pensions | 62 | €76,849 | €108,687 | +€31,838 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,452 | €4,257 | -€13,196 | -75.6% |
| Other operating charges | 640/8 | €3,518 | €2,497 | -€1,022 | -29.0% |
| Gross operating margin | 9900 | €97,432 | €131,102 | +€33,670 | +34.6% |
| Operating profit (loss) | 9901 | -€388 | €15,661 | +€16,049 | |
| Financial income | 75/76B | €0 | €10 | +€10 | +16583.3% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +16583.3% |
| Financial charges | 65/66B | €4,255 | €5,503 | +€1,248 | +29.3% |
| Recurring financial charges | 65 | €4,255 | €5,503 | +€1,248 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,643 | €10,168 | +€14,811 | |
| Profit (loss) for the period | 9904 | -€4,643 | €10,168 | +€14,811 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,643 | €10,168 | +€14,811 |
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 12 October 2026 via checked.be.