EVDB ARCHITECTURE & DESIGN: 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.
EVDB ARCHITECTURE & DESIGN
Largest movements
- Cash -€62,973
down €62,973 (-29.9%), from €210,792 to €147,819
mainly Investment in fixed assets (net) (-€45,000) and Receivables within one year (-€32,845)
- Tangible fixed assets +€41,570
up €41,570 (+302%), from €13,756 to €55,326
of which Other tangible fixed assets: +€45,000
- Receivables within one year +€32,845
up €32,845 (+17.9%), from €183,897 to €216,742
of which Trade receivables: +€34,243
- Profit (loss) carried forward +€16,132
up €16,132, from €0 to €16,132
- Trade debts -€5,475
down €5,475 (-17.9%), from €30,562 to €25,087
- Gross operating margin -€3,728
down €3,728 (-10.7%), from €34,774 to €31,046
- Financial charges +€2,858
up €2,858 (+512%), from €558 to €3,416
- Other operating charges -€2,198
down €2,198 (-54.8%), from €4,012 to €1,814
- Taxes -€1,181
down €1,181 (-15.5%), from €7,619 to €6,438
- Depreciation -€458
down €458 (-11.8%), from €3,888 to €3,430
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 | €427,817 | €439,112 | +€11,295 | +2.6% |
| Fixed assets | 21/28 | €25,478 | €67,048 | +€41,570 | +163% |
| Tangible fixed assets | 22/27 | €13,756 | €55,326 | +€41,570 | +302% |
| Land and buildings | 22 | €10,432 | €8,872 | -€1,560 | -15.0% |
| Furniture and vehicles | 24 | €3,324 | €1,454 | -€1,870 | -56.3% |
| Other tangible fixed assets | 26 | €0 | €45,000 | +€45,000 | |
| Financial fixed assets | 28 | €11,722 | €11,722 | = | 0.0% |
| Current assets | 29/58 | €402,339 | €372,064 | -€30,275 | -7.5% |
| Amounts receivable within one year | 40/41 | €183,897 | €216,742 | +€32,845 | +17.9% |
| Trade receivables | 40 | €14,157 | €48,400 | +€34,243 | +242% |
| Other amounts receivable | 41 | €169,740 | €168,342 | -€1,398 | -0.8% |
| Current investments | 50/53 | €6,107 | €6,107 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €210,792 | €147,819 | -€62,973 | -29.9% |
| Deferred charges and accrued income | 490/1 | €1,543 | €1,396 | -€147 | -9.5% |
| Total equity and liabilities | 10/49 | €427,817 | €439,112 | +€11,295 | +2.6% |
| Equity | 10/15 | €322,894 | €339,026 | +€16,132 | +5.0% |
| Contributions | 10/11 | €113,400 | €113,400 | = | 0.0% |
| Reserves | 13 | €209,494 | €209,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,227 | - | -€11,227 | |
| Reserves not available under the articles | 1311 | €11,227 | - | -€11,227 | |
| Distributable reserves | 133 | €198,267 | €209,494 | +€11,227 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | €16,132 | +€16,132 | |
| Amounts payable | 17/49 | €104,923 | €100,086 | -€4,837 | -4.6% |
| Amounts payable within one year | 42/48 | €104,923 | €100,086 | -€4,837 | -4.6% |
| Trade debts | 44 | €30,562 | €25,087 | -€5,475 | -17.9% |
| Suppliers | 440/4 | €30,562 | €25,087 | -€5,475 | -17.9% |
| Advances received on contracts in progress | 46 | €60,500 | €60,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,861 | €14,499 | +€638 | +4.6% |
| Taxes | 450/3 | €13,861 | €14,499 | +€638 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,888 | €3,430 | -€458 | -11.8% |
| Other operating charges | 640/8 | €4,012 | €1,814 | -€2,198 | -54.8% |
| Gross operating margin | 9900 | €34,774 | €31,046 | -€3,728 | -10.7% |
| Operating profit (loss) | 9901 | €26,874 | €25,802 | -€1,072 | -4.0% |
| Financial income | 75/76B | €194 | €184 | -€10 | -5.2% |
| Recurring financial income | 75 | €194 | €184 | -€10 | -5.2% |
| Financial charges | 65/66B | €558 | €3,416 | +€2,858 | +512% |
| Recurring financial charges | 65 | €558 | €3,416 | +€2,858 | +512% |
| Profit (loss) for the period before taxes | 9903 | €26,510 | €22,570 | -€3,940 | -14.9% |
| Income taxes | 67/77 | €7,619 | €6,438 | -€1,181 | -15.5% |
| Profit (loss) for the period | 9904 | €18,891 | €16,132 | -€2,759 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,891 | €16,132 | -€2,759 | -14.6% |
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 20 October 2026 via checked.be.