FF-Architecten: 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.
FF-Architecten
Largest movements
- Cash -€60,924
down €60,924 (-44.1%), from €138,173 to €77,249
mainly Receivables within one year (-€60,369) and Tax, wage and social debts (-€26,525)
- Receivables within one year +€60,369
up €60,369 (+52.9%), from €114,181 to €174,551
of which Other amounts receivable: +€46,674
- Current investments +€22,659
up €22,659 (+22.1%), from €102,453 to €125,112
- Deferred charges and accrued income +€5,492
up €5,492 (+46.5%), from €11,799 to €17,291
- Reserves +€50,822
up €50,822 (+19.5%), from €260,143 to €310,965
of which Distributable reserves: +€50,822
- Tax, wage and social debts -€26,525
down €26,525 (-63.3%), from €41,908 to €15,383
- Trade debts +€9,588
up €9,588 (+48.3%), from €19,861 to €29,449
- Debts after one year -€8,461
down €8,461 (-46.0%), from €18,397 to €9,936
- Depreciation -€7,195
down €7,195 (-68.6%), from €10,495 to €3,301
- Financial income +€2,518
up €2,518 (+59.3%), from €4,247 to €6,765
- Other operating charges +€2,108
up €2,108 (+83.5%), from €2,524 to €4,632
- Taxes +€1,732
up €1,732 (+8.7%), from €19,862 to €21,594
- Gross operating margin +€1,248
up €1,248 (+1.7%), from €72,767 to €74,015
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 | €369,884 | €395,323 | +€25,439 | +6.9% |
| Fixed assets | 21/28 | €3,277 | €1,120 | -€2,158 | -65.8% |
| Tangible fixed assets | 22/27 | €3,237 | €1,080 | -€2,158 | -66.6% |
| Plant, machinery and equipment | 23 | €892 | €843 | -€49 | -5.5% |
| Furniture and vehicles | 24 | €2,345 | €237 | -€2,109 | -89.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €366,607 | €394,203 | +€27,597 | +7.5% |
| Amounts receivable within one year | 40/41 | €114,181 | €174,551 | +€60,369 | +52.9% |
| Trade receivables | 40 | €42,434 | €56,130 | +€13,695 | +32.3% |
| Other amounts receivable | 41 | €71,747 | €118,421 | +€46,674 | +65.1% |
| Current investments | 50/53 | €102,453 | €125,112 | +€22,659 | +22.1% |
| Cash at bank and in hand | 54/58 | €138,173 | €77,249 | -€60,924 | -44.1% |
| Deferred charges and accrued income | 490/1 | €11,799 | €17,291 | +€5,492 | +46.5% |
| Total equity and liabilities | 10/49 | €369,884 | €395,323 | +€25,439 | +6.9% |
| Equity | 10/15 | €280,414 | €331,236 | +€50,822 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €260,143 | €310,965 | +€50,822 | +19.5% |
| 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 | €258,283 | €309,105 | +€50,822 | +19.7% |
| Profit (loss) carried forward | 14 | €1,671 | €1,671 | = | 0.0% |
| Amounts payable | 17/49 | €89,470 | €64,087 | -€25,383 | -28.4% |
| Amounts payable after more than one year | 17 | €18,397 | €9,936 | -€8,461 | -46.0% |
| Financial debts | 170/4 | €18,397 | €9,936 | -€8,461 | -46.0% |
| Amounts payable within one year | 42/48 | €71,073 | €54,151 | -€16,922 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €9,303 | €9,319 | +€16 | +0.2% |
| Trade debts | 44 | €19,861 | €29,449 | +€9,588 | +48.3% |
| Suppliers | 440/4 | €19,861 | €29,449 | +€9,588 | +48.3% |
| Taxes, remuneration and social security | 45 | €41,908 | €15,383 | -€26,525 | -63.3% |
| Taxes | 450/3 | €41,908 | €15,383 | -€26,525 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,495 | €3,301 | -€7,195 | -68.6% |
| Other operating charges | 640/8 | €2,524 | €4,632 | +€2,108 | +83.5% |
| Gross operating margin | 9900 | €72,767 | €74,015 | +€1,248 | +1.7% |
| Operating profit (loss) | 9901 | €59,747 | €66,083 | +€6,336 | +10.6% |
| Financial income | 75/76B | €4,247 | €6,765 | +€2,518 | +59.3% |
| Recurring financial income | 75 | €4,247 | €6,765 | +€2,518 | +59.3% |
| Financial charges | 65/66B | €662 | €432 | -€231 | -34.8% |
| Recurring financial charges | 65 | €662 | €432 | -€231 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €63,332 | €72,416 | +€9,084 | +14.3% |
| Income taxes | 67/77 | €19,862 | €21,594 | +€1,732 | +8.7% |
| Profit (loss) for the period | 9904 | €43,470 | €50,822 | +€7,352 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,470 | €50,822 | +€7,352 | +16.9% |
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 14 October 2026 via checked.be.