EQUILATERAL-Bureau d'étude d'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.
EQUILATERAL-Bureau d'étude d'architecte
Largest movements
- Cash -€27,767
down €27,767 (-72.5%), from €38,285 to €10,518
mainly Trade debts (-€28,578) and Investment in fixed assets (net) (-€28,353)
- Receivables within one year -€23,121
down €23,121 (-51.0%), from €45,321 to €22,200
of which Trade receivables: -€33,396
- Tangible fixed assets +€15,392
up €15,392 (+27.8%), from €55,334 to €70,726
of which Furniture and vehicles: +€9,098
- Deferred charges and accrued income -€2,638
down €2,638 (-94.6%), from €2,789 to €151
- Trade debts -€28,578
down €28,578 (-78.3%), from €36,493 to €7,915
- Profit (loss) carried forward -€14,949
down €14,949 (-90.5%), from €16,520 to €1,571
- Current portion of long-term debt +€7,066
up €7,066 (+77.4%), from €9,135 to €16,201
- Tax, wage and social debts -€5,472
down €5,472 (-24.5%), from €22,313 to €16,841
of which Taxes: -€7,700
- Debts after one year +€4,449
up €4,449 (+13.6%), from €32,626 to €37,075
- Depreciation +€7,026
up €7,026 (+101.3%), from €6,935 to €13,961
- Staff costs +€6,159
up €6,159 (+12.9%), from €47,703 to €53,862
- Taxes -€4,447
down €4,447 (-96.2%), from €4,621 to €174
- Financial income -€4,385
down €4,385 (-85.8%), from €5,111 to €726
of which Non-recurring financial income: -€4,632
- Other operating charges +€2,323
up €2,323 (+220.2%), from €1,055 to €3,379
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 | €143,004 | €103,870 | -€39,134 | -27.4% |
| Fixed assets | 21/28 | €56,609 | €71,001 | +€14,392 | +25.4% |
| Intangible fixed assets | 21 | €1,000 | - | -€1,000 | |
| Tangible fixed assets | 22/27 | €55,334 | €70,726 | +€15,392 | +27.8% |
| Furniture and vehicles | 24 | €27,505 | €36,603 | +€9,098 | +33.1% |
| Other tangible fixed assets | 26 | €27,829 | €34,123 | +€6,294 | +22.6% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €86,395 | €32,869 | -€53,526 | -62.0% |
| Amounts receivable within one year | 40/41 | €45,321 | €22,200 | -€23,121 | -51.0% |
| Trade receivables | 40 | €45,029 | €11,634 | -€33,396 | -74.2% |
| Other amounts receivable | 41 | €292 | €10,567 | +€10,275 | +3520.3% |
| Cash at bank and in hand | 54/58 | €38,285 | €10,518 | -€27,767 | -72.5% |
| Deferred charges and accrued income | 490/1 | €2,789 | €151 | -€2,638 | -94.6% |
| Total equity and liabilities | 10/49 | €143,004 | €103,870 | -€39,134 | -27.4% |
| Equity | 10/15 | €40,346 | €25,397 | -€14,949 | -37.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,626 | €17,626 | = | 0.0% |
| Distributable reserves | 133 | €17,626 | €17,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,520 | €1,571 | -€14,949 | -90.5% |
| Amounts payable | 17/49 | €102,658 | €78,473 | -€24,185 | -23.6% |
| Amounts payable after more than one year | 17 | €32,626 | €37,075 | +€4,449 | +13.6% |
| Financial debts | 170/4 | €32,626 | €37,075 | +€4,449 | +13.6% |
| Amounts payable within one year | 42/48 | €70,032 | €41,398 | -€28,634 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €9,135 | €16,201 | +€7,066 | +77.4% |
| Financial debts | 43 | €2,092 | - | -€2,092 | |
| Credit institutions | 430/8 | €2,092 | - | -€2,092 | |
| Trade debts | 44 | €36,493 | €7,915 | -€28,578 | -78.3% |
| Suppliers | 440/4 | €36,493 | €7,915 | -€28,578 | -78.3% |
| Taxes, remuneration and social security | 45 | €22,313 | €16,841 | -€5,472 | -24.5% |
| Taxes | 450/3 | €13,351 | €5,651 | -€7,700 | -57.7% |
| Remuneration and social security | 454/9 | €8,962 | €11,190 | +€2,228 | +24.9% |
| Other amounts payable | 47/48 | - | €441 | +€441 | |
| Remuneration, social security and pensions | 62 | €47,703 | €53,862 | +€6,159 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,935 | €13,961 | +€7,026 | +101.3% |
| Other operating charges | 640/8 | €1,055 | €3,379 | +€2,323 | +220.2% |
| Non-recurring operating charges | 66A | - | €5,822 | +€5,822 | |
| Gross operating margin | 9900 | €66,352 | €64,406 | -€1,946 | -2.9% |
| Operating profit (loss) | 9901 | €10,658 | -€12,619 | -€23,277 | |
| Financial income | 75/76B | €5,111 | €726 | -€4,385 | -85.8% |
| Recurring financial income | 75 | €5 | €252 | +€247 | +4579.2% |
| Non-recurring financial income | 76B | €5,105 | €473 | -€4,632 | -90.7% |
| Financial charges | 65/66B | €1,856 | €2,881 | +€1,025 | +55.2% |
| Recurring financial charges | 65 | €1,856 | €2,881 | +€1,025 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €13,913 | -€14,774 | -€28,687 | |
| Income taxes | 67/77 | €4,621 | €174 | -€4,447 | -96.2% |
| Profit (loss) for the period | 9904 | €9,291 | -€14,949 | -€24,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,291 | -€14,949 | -€24,240 |
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 8 October 2026 via checked.be.