BE-architecture Studio: 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.
BE-architecture Studio
Largest movements
- Receivables within one year +€111,909
up €111,909 (+164%), from €68,374 to €180,284
of which Trade receivables: +€112,534
- Tangible fixed assets +€38,020
up €38,020 (+925%), from €4,112 to €42,132
- Advances received +€129,966
up €129,966 (+2,214%), from €5,870 to €135,836
- Debts after one year +€21,573
new in 2024: €21,573
- Short-term financial debts +€14,976
new in 2024: €14,976
- Tax, wage and social debts -€13,254
down €13,254 (-35.5%), from €37,378 to €24,123
- Trade debts -€9,724
down €9,724 (-54.3%), from €17,907 to €8,183
- Gross operating margin -€11,334
down €11,334 (-74.3%), from €15,262 to €3,928
- Taxes -€4,991
down €4,991, from €3,000 to -€1,991
- Staff costs -€4,873
down €4,873 (-81.4%), from €5,983 to €1,110
- Depreciation +€2,240
up €2,240 (+90.8%), from €2,465 to €4,705
- Other operating charges +€494
new in 2024: €494
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 | €77,365 | €225,105 | +€147,741 | +191% |
| Fixed assets | 21/28 | €6,802 | €44,822 | +€38,020 | +559% |
| Tangible fixed assets | 22/27 | €4,112 | €42,132 | +€38,020 | +925% |
| Furniture and vehicles | 24 | €4,112 | €42,132 | +€38,020 | +925% |
| Financial fixed assets | 28 | €2,690 | €2,690 | = | 0.0% |
| Current assets | 29/58 | €70,563 | €180,284 | +€109,721 | +155% |
| Amounts receivable within one year | 40/41 | €68,374 | €180,284 | +€111,909 | +164% |
| Trade receivables | 40 | €67,750 | €180,284 | +€112,534 | +166% |
| Other amounts receivable | 41 | €624 | - | -€624 | |
| Cash at bank and in hand | 54/58 | €2,188 | - | -€2,188 | |
| Total equity and liabilities | 10/49 | €77,365 | €225,105 | +€147,741 | +191% |
| Equity | 10/15 | €15,764 | €13,587 | -€2,177 | -13.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Capital | 10 | €3,500 | €3,500 | = | 0.0% |
| Issued capital | 100 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,264 | €10,087 | -€2,177 | -17.8% |
| Amounts payable | 17/49 | €61,601 | €211,518 | +€149,918 | +243% |
| Amounts payable after more than one year | 17 | - | €21,573 | +€21,573 | |
| Financial debts | 170/4 | - | €21,573 | +€21,573 | |
| Amounts payable within one year | 42/48 | €61,601 | €189,945 | +€128,345 | +208% |
| Current portion of amounts payable after more than one year | 42 | - | €6,206 | +€6,206 | |
| Financial debts | 43 | - | €14,976 | +€14,976 | |
| Credit institutions | 430/8 | - | €14,976 | +€14,976 | |
| Trade debts | 44 | €17,907 | €8,183 | -€9,724 | -54.3% |
| Suppliers | 440/4 | €17,907 | €8,183 | -€9,724 | -54.3% |
| Advances received on contracts in progress | 46 | €5,870 | €135,836 | +€129,966 | +2,214% |
| Taxes, remuneration and social security | 45 | €37,378 | €24,123 | -€13,254 | -35.5% |
| Taxes | 450/3 | €37,378 | €24,123 | -€13,254 | -35.5% |
| Other amounts payable | 47/48 | €446 | €621 | +€176 | +39.4% |
| Remuneration, social security and pensions | 62 | €5,983 | €1,110 | -€4,873 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,465 | €4,705 | +€2,240 | +90.8% |
| Other operating charges | 640/8 | - | €494 | +€494 | |
| Gross operating margin | 9900 | €15,262 | €3,928 | -€11,334 | -74.3% |
| Operating profit (loss) | 9901 | €6,813 | -€2,382 | -€9,195 | |
| Financial income | 75/76B | €64 | - | -€64 | |
| Recurring financial income | 75 | €64 | - | -€64 | |
| Financial charges | 65/66B | €1,545 | €1,786 | +€241 | +15.6% |
| Recurring financial charges | 65 | €504 | €660 | +€156 | +31.0% |
| Non-recurring financial charges | 66B | €1,041 | €1,126 | +€85 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €5,332 | -€4,168 | -€9,500 | |
| Income taxes | 67/77 | €3,000 | -€1,991 | -€4,991 | |
| Profit (loss) for the period | 9904 | €2,332 | -€2,177 | -€4,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,332 | -€2,177 | -€4,509 |
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 16 October 2026 via checked.be.