BARBARA HELFT ARCHITECTE: 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.
BARBARA HELFT ARCHITECTE
Largest movements
- Receivables within one year -€9,257
down €9,257 (-4.8%), from €194,474 to €185,218
of which Trade receivables: -€48,396
- Tangible fixed assets -€3,012
down €3,012 (-19.3%), from €15,569 to €12,557
of which Furniture and vehicles: -€1,573
- Profit (loss) carried forward +€56,082
up €56,082 (+76,614%), from €73 to €56,155
- Trade debts -€44,582
no longer reported in 2024 (was €44,582)
- Tax, wage and social debts -€17,897
down €17,897 (-14.1%), from €126,576 to €108,678
- Current portion of long-term debt -€3,828
no longer reported in 2024 (was €3,828)
- Short-term financial debts -€2,388
down €2,388 (-47.2%), from €5,058 to €2,669
- Gross operating margin +€48,598
up €48,598 (+118%), from €41,239 to €89,837
- Other operating charges -€11,828
down €11,828 (-95.6%), from €12,376 to €549
- Depreciation -€7,392
down €7,392 (-71.0%), from €10,404 to €3,012
- Taxes +€5,882
up €5,882 (+44.6%), from €13,197 to €19,078
- Financial income +€2,771
up €2,771 (+40.0%), from €6,932 to €9,703
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,172 | €201,763 | -€14,409 | -6.7% |
| Fixed assets | 21/28 | €18,659 | €15,647 | -€3,012 | -16.1% |
| Tangible fixed assets | 22/27 | €15,569 | €12,557 | -€3,012 | -19.3% |
| Plant, machinery and equipment | 23 | €1,689 | €249 | -€1,440 | -85.3% |
| Furniture and vehicles | 24 | €13,880 | €12,308 | -€1,573 | -11.3% |
| Financial fixed assets | 28 | €3,090 | €3,090 | = | 0.0% |
| Current assets | 29/58 | €197,513 | €186,116 | -€11,397 | -5.8% |
| Amounts receivable within one year | 40/41 | €194,474 | €185,218 | -€9,257 | -4.8% |
| Trade receivables | 40 | €56,769 | €8,374 | -€48,396 | -85.2% |
| Other amounts receivable | 41 | €137,705 | €176,844 | +€39,139 | +28.4% |
| Deferred charges and accrued income | 490/1 | €3,038 | €898 | -€2,140 | -70.4% |
| Total equity and liabilities | 10/49 | €216,172 | €201,763 | -€14,409 | -6.7% |
| Equity | 10/15 | €24,333 | €80,415 | +€56,082 | +230% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 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 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73 | €56,155 | +€56,082 | +76,614% |
| Amounts payable | 17/49 | €191,839 | €121,348 | -€70,491 | -36.7% |
| Amounts payable within one year | 42/48 | €191,839 | €121,348 | -€70,491 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €3,828 | - | -€3,828 | |
| Financial debts | 43 | €5,058 | €2,669 | -€2,388 | -47.2% |
| Credit institutions | 430/8 | €5,058 | €2,669 | -€2,388 | -47.2% |
| Trade debts | 44 | €44,582 | - | -€44,582 | |
| Suppliers | 440/4 | €44,582 | - | -€44,582 | |
| Taxes, remuneration and social security | 45 | €126,576 | €108,678 | -€17,897 | -14.1% |
| Taxes | 450/3 | €126,576 | €108,678 | -€17,897 | -14.1% |
| Other amounts payable | 47/48 | €11,795 | €10,000 | -€1,795 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,404 | €3,012 | -€7,392 | -71.0% |
| Other operating charges | 640/8 | €12,376 | €549 | -€11,828 | -95.6% |
| Gross operating margin | 9900 | €41,239 | €89,837 | +€48,598 | +118% |
| Operating profit (loss) | 9901 | €18,459 | €86,276 | +€67,817 | +367% |
| Financial income | 75/76B | €6,932 | €9,703 | +€2,771 | +40.0% |
| Recurring financial income | 75 | €6,932 | €9,703 | +€2,771 | +40.0% |
| Financial charges | 65/66B | €8,053 | €10,819 | +€2,766 | +34.3% |
| Recurring financial charges | 65 | €8,053 | €10,819 | +€2,766 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €17,338 | €85,160 | +€67,822 | +391% |
| Income taxes | 67/77 | €13,197 | €19,078 | +€5,882 | +44.6% |
| Profit (loss) for the period | 9904 | €4,142 | €66,082 | +€61,940 | +1,496% |
| Profit (loss) for the period to be appropriated | 9905 | €4,142 | €66,082 | +€61,940 | +1,496% |
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 26 October 2026 via checked.be.