ARCHITECTHUUR: 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.
What changed
ARCHITECTHUUR
NACE 71.111, Activities of building architects
financial year 31-12-2023 against 31-12-2024filed annual accounts (NBB)
Net result for the year
-€38,116
31-12-2023 · -€66,485+€28,369
Equity
-€325,936
31-12-2023 · -€287,820-€38,116
Cash
€82
31-12-2023 · €2,691-€2,609
Balance sheet total
€860,770
31-12-2023 · €894,192-€33,423
Largest movements
Assets
- Receivables after one year -€22,101
down €22,101 (-76.0%), from €29,093 to €6,992
Equity and liabilities
- Profit (loss) carried forward -€38,116
down €38,116 (-12.4%), from -€306,192 to -€344,308
Income statement
- Gross operating margin +€18,450
up €18,450 (+35.1%), from -€52,500 to -€34,050
- Depreciation -€7,739
down €7,739 (-80.6%), from €9,604 to €1,865
From the 31-12-2023 result to the 31-12-2024 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.
Result 31-12-2023
-€66,485
Gross operating margin
+€18,450
Depreciation
+€7,739
Other operating charges
-€303
Other operating items
+€2,502
Financial income
-€99
Financial charges
+€119
Taxes
-€40
Result 31-12-2024
-€38,116
Cash bridge derived
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€10,766
Investment
€0
Financing
+€8,157
Cash 31-12-2023
€2,691
From operations (derived)
-€10,766
Net result for the year
-€38,116
Depreciation
+€1,865
Receivables after one year
+€22,101
Receivables within one year
+€4,560
Deferred charges and accrued income
+€2,287
Trade debts
+€766
Tax, wage and social debts
-€4,713
Accrued charges and deferred income
+€482
Financing
+€8,157
Debts after one year
+€8,008
Short-term financial debts
+€150
Cash 31-12-2024
€82
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €894,192 | €860,770 | -€33,423 | -3.7% |
| Fixed assets | 21/28 | €854,072 | €852,207 | -€1,865 | -0.2% |
| Tangible fixed assets | 22/27 | €58,781 | €56,916 | -€1,865 | -3.2% |
| Plant, machinery and equipment | 23 | €9,656 | €8,654 | -€1,002 | -10.4% |
| Furniture and vehicles | 24 | €846 | €600 | -€245 | -29.0% |
| Other tangible fixed assets | 26 | €48,280 | €47,662 | -€618 | -1.3% |
| Financial fixed assets | 28 | €795,291 | €795,291 | = | 0.0% |
| Current assets | 29/58 | €40,120 | €8,562 | -€31,558 | -78.7% |
| Amounts receivable after more than one year | 29 | €29,093 | €6,992 | -€22,101 | -76.0% |
| Other amounts receivable | 291 | €29,093 | €6,992 | -€22,101 | -76.0% |
| Amounts receivable within one year | 40/41 | €5,977 | €1,417 | -€4,560 | -76.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,977 | €1,417 | -€4,560 | -76.3% |
| Cash at bank and in hand | 54/58 | €2,691 | €82 | -€2,609 | -96.9% |
| Deferred charges and accrued income | 490/1 | €2,359 | €72 | -€2,287 | -97.0% |
| Total equity and liabilities | 10/49 | €894,192 | €860,770 | -€33,423 | -3.7% |
| Equity | 10/15 | -€287,820 | -€325,936 | -€38,116 | -13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,972 | €5,972 | = | 0.0% |
| Distributable reserves | 133 | €5,972 | €5,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€306,192 | -€344,308 | -€38,116 | -12.4% |
| Amounts payable | 17/49 | €1,182,012 | €1,186,706 | +€4,693 | +0.4% |
| Amounts payable after more than one year | 17 | €1,156,664 | €1,164,672 | +€8,008 | +0.7% |
| Other amounts payable | 178/9 | €1,156,664 | €1,164,672 | +€8,008 | +0.7% |
| Amounts payable within one year | 42/48 | €24,959 | €21,162 | -€3,797 | -15.2% |
| Financial debts | 43 | - | €150 | +€150 | |
| Credit institutions | 430/8 | - | €150 | +€150 | |
| Trade debts | 44 | €18,747 | €19,514 | +€766 | +4.1% |
| Suppliers | 440/4 | €18,747 | €19,514 | +€766 | +4.1% |
| Taxes, remuneration and social security | 45 | €5,282 | €569 | -€4,713 | -89.2% |
| Taxes | 450/3 | €282 | €569 | +€288 | +102.1% |
| Remuneration and social security | 454/9 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts payable | 47/48 | €930 | €930 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €390 | €872 | +€482 | +123.7% |
| Non-recurring operating income | 76A | €33 | €0 | -€33 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,604 | €1,865 | -€7,739 | -80.6% |
| Other operating charges | 640/8 | €1,169 | €1,472 | +€303 | +25.9% |
| Non-recurring operating charges | 66A | €2,502 | €0 | -€2,502 | -100.0% |
| Gross operating margin | 9900 | -€52,500 | -€34,050 | +€18,450 | +35.1% |
| Operating profit (loss) | 9901 | -€65,775 | -€37,386 | +€28,389 | +43.2% |
| Financial income | 75/76B | €99 | €0 | -€99 | -100.0% |
| Recurring financial income | 75 | €99 | €0 | -€99 | -100.0% |
| Financial charges | 65/66B | €561 | €442 | -€119 | -21.3% |
| Recurring financial charges | 65 | €561 | €442 | -€119 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€66,237 | -€37,828 | +€28,409 | +42.9% |
| Income taxes | 67/77 | €248 | €288 | +€40 | +15.9% |
| Profit (loss) for the period | 9904 | -€66,485 | -€38,116 | +€28,369 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,485 | -€38,116 | +€28,369 | +42.7% |
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 11 October 2026 via checked.be.