ARCHITECTURE ALAIN DIRIX: 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.
ARCHITECTURE ALAIN DIRIX
Largest movements
- Receivables within one year +€62,407
up €62,407 (+271%), from €23,033 to €85,440
of which Other amounts receivable: +€59,050
- Current investments -€25,192
down €25,192 (-9.2%), from €273,818 to €248,626
- Cash -€17,756
down €17,756 (-50.7%), from €35,039 to €17,283
mainly Receivables within one year (-€62,407) and Trade debts (-€12,490)
- Deferred charges and accrued income -€3,869
down €3,869 (-60.4%), from €6,405 to €2,537
- Reserves +€31,776
up €31,776 (+9.7%), from €328,455 to €360,231
of which Distributable reserves: +€31,776
- Trade debts -€12,490
down €12,490 (-71.2%), from €17,545 to €5,055
- Gross operating margin +€25,858
up €25,858 (+171%), from €15,146 to €41,004
- Financial income -€8,502
down €8,502 (-70.6%), from €12,038 to €3,536
- Taxes +€2,917
up €2,917 (+219%), from €1,331 to €4,247
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 | €359,054 | €375,186 | +€16,132 | +4.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €20,759 | €21,301 | +€542 | +2.6% |
| Tangible fixed assets | 22/27 | €18,523 | €19,065 | +€542 | +2.9% |
| Land and buildings | 22 | €3,954 | €2,944 | -€1,010 | -25.5% |
| Plant, machinery and equipment | 23 | €302 | €42 | -€260 | -86.1% |
| Furniture and vehicles | 24 | €14,267 | €16,079 | +€1,812 | +12.7% |
| Financial fixed assets | 28 | €2,236 | €2,236 | = | 0.0% |
| Current assets | 29/58 | €338,295 | €353,885 | +€15,591 | +4.6% |
| Amounts receivable within one year | 40/41 | €23,033 | €85,440 | +€62,407 | +271% |
| Trade receivables | 40 | €1,661 | €5,019 | +€3,358 | +202% |
| Other amounts receivable | 41 | €21,372 | €80,422 | +€59,050 | +276% |
| Current investments | 50/53 | €273,818 | €248,626 | -€25,192 | -9.2% |
| Cash at bank and in hand | 54/58 | €35,039 | €17,283 | -€17,756 | -50.7% |
| Deferred charges and accrued income | 490/1 | €6,405 | €2,537 | -€3,869 | -60.4% |
| Total equity and liabilities | 10/49 | €359,054 | €375,186 | +€16,132 | +4.5% |
| Equity | 10/15 | €312,978 | €344,754 | +€31,776 | +10.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €328,455 | €360,231 | +€31,776 | +9.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €328,455 | €360,231 | +€31,776 | +9.7% |
| Profit (loss) carried forward | 14 | -€27,877 | -€27,877 | = | 0.0% |
| Amounts payable | 17/49 | €46,076 | €30,432 | -€15,644 | -34.0% |
| Amounts payable within one year | 42/48 | €46,076 | €30,432 | -€15,644 | -34.0% |
| Trade debts | 44 | €17,545 | €5,055 | -€12,490 | -71.2% |
| Suppliers | 440/4 | €17,545 | €5,055 | -€12,490 | -71.2% |
| Taxes, remuneration and social security | 45 | €4,781 | €2,966 | -€1,815 | -38.0% |
| Taxes | 450/3 | €4,781 | €2,966 | -€1,815 | -38.0% |
| Other amounts payable | 47/48 | €23,750 | €22,412 | -€1,338 | -5.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,239 | €3,099 | -€141 | -4.3% |
| Other operating charges | 640/8 | €4,754 | €4,817 | +€63 | +1.3% |
| Non-recurring operating charges | 66A | - | €200 | +€200 | |
| Gross operating margin | 9900 | €15,146 | €41,004 | +€25,858 | +171% |
| Operating profit (loss) | 9901 | €7,153 | €32,888 | +€25,735 | +360% |
| Financial income | 75/76B | €12,038 | €3,536 | -€8,502 | -70.6% |
| Recurring financial income | 75 | €12,038 | €3,536 | -€8,502 | -70.6% |
| Financial charges | 65/66B | €354 | €401 | +€47 | +13.3% |
| Recurring financial charges | 65 | €354 | €401 | +€47 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €18,837 | €36,023 | +€17,187 | +91.2% |
| Income taxes | 67/77 | €1,331 | €4,247 | +€2,917 | +219% |
| Profit (loss) for the period | 9904 | €17,506 | €31,776 | +€14,270 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,506 | €31,776 | +€14,270 | +81.5% |
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 30 October 2026 via checked.be.