CDS Architecte: 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.
CDS Architecte
Largest movements
- Receivables within one year +€19,688
up €19,688 (+218.8%), from €8,999 to €28,687
- Cash -€11,611
down €11,611 (-95.6%), from €12,142 to €531
mainly Receivables within one year (-€19,688) and Other debts (-€5,127)
- Tangible fixed assets -€898
down €898 (-18.2%), from €4,940 to €4,042
of which Furniture and vehicles: -€2,397
- Deferred charges and accrued income -€422
down €422 (-41.0%), from €1,030 to €608
- Trade debts +€13,291
up €13,291 (+433.2%), from €3,068 to €16,359
- Other debts -€5,127
down €5,127 (-19.9%), from €25,809 to €20,682
- Profit (loss) carried forward -€2,588
down €2,588 (-30.1%), from -€8,594 to -€11,181
- Tax, wage and social debts +€868
up €868 (+18.0%), from €4,816 to €5,684
of which Remuneration and social security: +€931
- Gross operating margin -€4,092
down €4,092 (-67.5%), from €6,065 to €1,973
- Taxes +€142
up €142 (+34.6%), from €411 to €553
- Financial charges +€139
up €139 (+119.1%), from €116 to €255
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 | €27,599 | €34,043 | +€6,444 | +23.4% |
| Formation expenses | 20 | €312 | - | -€312 | |
| Fixed assets | 21/28 | €5,115 | €4,217 | -€898 | -17.6% |
| Tangible fixed assets | 22/27 | €4,940 | €4,042 | -€898 | -18.2% |
| Furniture and vehicles | 24 | €4,940 | €2,543 | -€2,397 | -48.5% |
| Other tangible fixed assets | 26 | - | €1,499 | +€1,499 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €22,172 | €29,827 | +€7,655 | +34.5% |
| Amounts receivable within one year | 40/41 | €8,999 | €28,687 | +€19,688 | +218.8% |
| Trade receivables | 40 | €8,999 | €28,687 | +€19,688 | +218.8% |
| Cash at bank and in hand | 54/58 | €12,142 | €531 | -€11,611 | -95.6% |
| Deferred charges and accrued income | 490/1 | €1,030 | €608 | -€422 | -41.0% |
| Total equity and liabilities | 10/49 | €27,599 | €34,043 | +€6,444 | +23.4% |
| Equity | 10/15 | -€6,094 | -€8,681 | -€2,588 | -42.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,594 | -€11,181 | -€2,588 | -30.1% |
| Amounts payable | 17/49 | €33,693 | €42,725 | +€9,032 | +26.8% |
| Amounts payable within one year | 42/48 | €33,693 | €42,725 | +€9,032 | +26.8% |
| Trade debts | 44 | €3,068 | €16,359 | +€13,291 | +433.2% |
| Suppliers | 440/4 | €3,068 | €16,359 | +€13,291 | +433.2% |
| Taxes, remuneration and social security | 45 | €4,816 | €5,684 | +€868 | +18.0% |
| Taxes | 450/3 | €4,816 | €4,753 | -€63 | -1.3% |
| Remuneration and social security | 454/9 | - | €931 | +€931 | |
| Other amounts payable | 47/48 | €25,809 | €20,682 | -€5,127 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,897 | €2,869 | -€27 | -0.9% |
| Other operating charges | 640/8 | €860 | €892 | +€32 | +3.7% |
| Gross operating margin | 9900 | €6,065 | €1,973 | -€4,092 | -67.5% |
| Operating profit (loss) | 9901 | €2,308 | -€1,788 | -€4,096 | |
| Financial income | 75/76B | €2 | €9 | +€7 | +463.8% |
| Recurring financial income | 75 | €2 | €9 | +€7 | +463.8% |
| Financial charges | 65/66B | €116 | €255 | +€139 | +119.1% |
| Recurring financial charges | 65 | €116 | €255 | +€139 | +119.1% |
| Profit (loss) for the period before taxes | 9903 | €2,193 | -€2,035 | -€4,227 | |
| Income taxes | 67/77 | €411 | €553 | +€142 | +34.6% |
| Profit (loss) for the period | 9904 | €1,782 | -€2,588 | -€4,370 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,782 | -€2,588 | -€4,370 |
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 1 October 2026 via checked.be.