AVA ARCHITECT: what changed
Two fiscal 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.
AVA ARCHITECT
Largest movements
- Cash -€168,435
down €168,435 (-98.8%), from €170,416 to €1,981
mainly Current investments (-€137,435) and Receivables within one year (-€34,279)
- Current investments +€137,435
up €137,435 (+243.0%), from €56,565 to €194,000
- Receivables within one year +€34,279
up €34,279 (+15.9%), from €216,157 to €250,436
of which Trade receivables: +€41,527
- Tangible fixed assets -€14,810
down €14,810 (-9.6%), from €153,734 to €138,924
of which Land and buildings: -€12,376
- Profit (loss) carried forward -€18,738
down €18,738 (-6.3%), from €295,475 to €276,738
- Gross operating margin -€107,654
down €107,654, from €105,963 to -€1,691
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 | €598,809 | €585,341 | -€13,468 | -2.2% |
| Fixed assets | 21/28 | €153,734 | €138,924 | -€14,810 | -9.6% |
| Tangible fixed assets | 22/27 | €153,734 | €138,924 | -€14,810 | -9.6% |
| Land and buildings | 22 | €151,063 | €138,686 | -€12,376 | -8.2% |
| Plant, machinery and equipment | 23 | €2,410 | €0 | -€2,410 | -100.0% |
| Furniture and vehicles | 24 | €261 | €237 | -€24 | -9.1% |
| Current assets | 29/58 | €445,075 | €446,417 | +€1,342 | +0.3% |
| Amounts receivable within one year | 40/41 | €216,157 | €250,436 | +€34,279 | +15.9% |
| Trade receivables | 40 | €171,500 | €213,027 | +€41,527 | +24.2% |
| Other amounts receivable | 41 | €44,657 | €37,409 | -€7,248 | -16.2% |
| Current investments | 50/53 | €56,565 | €194,000 | +€137,435 | +243.0% |
| Cash at bank and in hand | 54/58 | €170,416 | €1,981 | -€168,435 | -98.8% |
| Deferred charges and accrued income | 490/1 | €1,936 | €0 | -€1,936 | -100.0% |
| Total equity and liabilities | 10/49 | €598,809 | €585,341 | -€13,468 | -2.2% |
| Equity | 10/15 | €597,432 | €578,694 | -€18,738 | -3.1% |
| Contributions | 10/11 | €15,501 | €15,501 | = | 0.0% |
| Reserves | 13 | €286,455 | €286,455 | = | 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 | €284,595 | €284,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,475 | €276,738 | -€18,738 | -6.3% |
| Amounts payable | 17/49 | €1,377 | €6,647 | +€5,270 | +382.7% |
| Amounts payable within one year | 42/48 | €1,377 | €6,647 | +€5,270 | +382.7% |
| Trade debts | 44 | €688 | €6,572 | +€5,884 | +854.8% |
| Suppliers | 440/4 | €688 | €6,572 | +€5,884 | +854.8% |
| Taxes, remuneration and social security | 45 | €689 | €74 | -€615 | -89.2% |
| Taxes | 450/3 | €689 | €74 | -€615 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,071 | €14,810 | -€261 | -1.7% |
| Other operating charges | 640/8 | €2,048 | €2,579 | +€531 | +25.9% |
| Gross operating margin | 9900 | €105,963 | -€1,691 | -€107,654 | |
| Operating profit (loss) | 9901 | €88,844 | -€19,080 | -€107,924 | |
| Financial income | 75/76B | €1,053 | €848 | -€205 | -19.4% |
| Recurring financial income | 75 | €1,053 | €848 | -€205 | -19.4% |
| Financial charges | 65/66B | €283 | €431 | +€148 | +52.5% |
| Recurring financial charges | 65 | €283 | €431 | +€148 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €89,614 | -€18,663 | -€108,277 | |
| Income taxes | 67/77 | €551 | €74 | -€477 | -86.5% |
| Profit (loss) for the period | 9904 | €89,063 | -€18,738 | -€107,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €89,063 | -€18,738 | -€107,801 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.