Atelier d' Architecture a²: what changed
What changed
Atelier d' Architecture a²
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€15,065
2023 · €13,781+€1,284
Equity
€51,629
2023 · €36,564+€15,065
Cash
€34,663
2023 · €26,758+€7,905
Balance sheet total
€500,440
2023 · €353,924+€146,516
Largest movements
Assets
- Tangible fixed assets +€142,748
up €142,748 (+48.0%), from €297,429 to €440,177
of which Other tangible fixed assets: +€90,889
- Stocks and contracts -€10,208
down €10,208 (-53.7%), from €19,000 to €8,792
- Cash +€7,905
up €7,905 (+29.5%), from €26,758 to €34,663
mainly Debts after one year (+€161,784) and Current portion of long-term debt (+€21,975)
Equity and liabilities
- Debts after one year +€161,784
up €161,784 (+73.1%), from €221,423 to €383,207
- Trade debts -€51,540
down €51,540 (-77.7%), from €66,343 to €14,803
- Current portion of long-term debt +€21,975
up €21,975 (+708%), from €3,105 to €25,080
- Reserves +€14,719
up €14,719 (+68.5%), from €21,481 to €36,200
of which Distributable reserves: +€15,000
Income statement
- Gross operating margin +€29,693
up €29,693 (+104%), from €28,585 to €58,278
- Depreciation +€13,296
up €13,296 (+162%), from €8,204 to €21,499
- Financial charges +€9,428
up €9,428 (+168%), from €5,610 to €15,038
- Taxes +€2,364
up €2,364 (+135%), from €1,753 to €4,116
- Financial income -€1,950
no longer reported in 2024 (was €1,950)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€13,781
Gross operating margin
+€29,693
Depreciation
-€13,296
Other operating charges
-€1,372
Financial income
-€1,950
Financial charges
-€9,428
Taxes
-€2,364
Result 2024
€15,065
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€11,862
Investment
-€164,248
Financing
+€184,014
Cash 2023
€26,758
From operations (derived)
-€11,862
Net result for the year
+€15,065
Depreciation
+€21,499
Stocks and contracts
+€10,208
Receivables within one year
-€4,798
Deferred charges and accrued income
-€1,273
Trade debts
-€51,540
Tax, wage and social debts
-€2,826
Other debts
-€1,621
Accrued charges and deferred income
+€3,424
Investment (derived)
-€164,248
Investment in fixed assets (net)
-€164,248
Financing
+€184,014
Debts after one year
+€161,784
Current portion of long-term debt
+€21,975
Short-term financial debts
+€256
Cash 2024
€34,663
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,924 | €500,440 | +€146,516 | +41.4% |
| Fixed assets | 21/28 | €297,429 | €440,177 | +€142,748 | +48.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €297,429 | €440,177 | +€142,748 | +48.0% |
| Land and buildings | 22 | €29,224 | €28,245 | -€979 | -3.3% |
| Furniture and vehicles | 24 | €1,795 | €4,704 | +€2,909 | +162% |
| Leasing and similar rights | 25 | - | €49,929 | +€49,929 | |
| Other tangible fixed assets | 26 | €266,409 | €357,298 | +€90,889 | +34.1% |
| Current assets | 29/58 | €56,495 | €60,264 | +€3,768 | +6.7% |
| Stocks and contracts in progress | 3 | €19,000 | €8,792 | -€10,208 | -53.7% |
| Contracts in progress | 37 | €19,000 | €8,792 | -€10,208 | -53.7% |
| Amounts receivable within one year | 40/41 | €5,463 | €10,261 | +€4,798 | +87.8% |
| Trade receivables | 40 | €4,260 | €8,219 | +€3,958 | +92.9% |
| Other amounts receivable | 41 | €1,203 | €2,042 | +€840 | +69.8% |
| Cash at bank and in hand | 54/58 | €26,758 | €34,663 | +€7,905 | +29.5% |
| Deferred charges and accrued income | 490/1 | €5,274 | €6,548 | +€1,273 | +24.1% |
| Total equity and liabilities | 10/49 | €353,924 | €500,440 | +€146,516 | +41.4% |
| Equity | 10/15 | €36,564 | €51,629 | +€15,065 | +41.2% |
| Contributions | 10/11 | €12,800 | €13,081 | +€281 | +2.2% |
| Reserves | 13 | €21,481 | €36,200 | +€14,719 | +68.5% |
| Non-distributable reserves | 130/1 | €281 | €0 | -€281 | -100% |
| Reserves not available under the articles | 1311 | €281 | €0 | -€281 | -100% |
| Distributable reserves | 133 | €21,200 | €36,200 | +€15,000 | +70.8% |
| Profit (loss) carried forward | 14 | €2,283 | €2,348 | +€65 | +2.8% |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €317,360 | €448,812 | +€131,452 | +41.4% |
| Amounts payable after more than one year | 17 | €221,423 | €383,207 | +€161,784 | +73.1% |
| Financial debts | 170/4 | €221,423 | €383,207 | +€161,784 | +73.1% |
| Amounts payable within one year | 42/48 | €86,909 | €53,152 | -€33,756 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €3,105 | €25,080 | +€21,975 | +708% |
| Financial debts | 43 | €617 | €872 | +€256 | +41.4% |
| Credit institutions | 430/8 | €617 | €872 | +€256 | +41.4% |
| Trade debts | 44 | €66,343 | €14,803 | -€51,540 | -77.7% |
| Suppliers | 440/4 | €66,343 | €14,803 | -€51,540 | -77.7% |
| Taxes, remuneration and social security | 45 | €13,100 | €10,274 | -€2,826 | -21.6% |
| Taxes | 450/3 | €13,100 | €10,274 | -€2,826 | -21.6% |
| Other amounts payable | 47/48 | €3,743 | €2,122 | -€1,621 | -43.3% |
| Accrued charges and deferred income | 492/3 | €9,029 | €12,453 | +€3,424 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,204 | €21,499 | +€13,296 | +162% |
| Other operating charges | 640/8 | €1,187 | €2,559 | +€1,372 | +116% |
| Gross operating margin | 9900 | €28,585 | €58,278 | +€29,693 | +104% |
| Operating profit (loss) | 9901 | €19,194 | €34,219 | +€15,025 | +78.3% |
| Financial income | 75/76B | €1,950 | - | -€1,950 | |
| Recurring financial income | 75 | €1,950 | - | -€1,950 | |
| Financial charges | 65/66B | €5,610 | €15,038 | +€9,428 | +168% |
| Recurring financial charges | 65 | €5,610 | €15,038 | +€9,428 | +168% |
| Profit (loss) for the period before taxes | 9903 | €15,534 | €19,181 | +€3,647 | +23.5% |
| Income taxes | 67/77 | €1,753 | €4,116 | +€2,364 | +135% |
| Profit (loss) for the period | 9904 | €13,781 | €15,065 | +€1,284 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,781 | €15,065 | +€1,284 | +9.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.