FORTUIN 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.
FORTUIN Architecten
Largest movements
- Receivables within one year +€19,663
up €19,663 (+70.1%), from €28,047 to €47,710
of which Trade receivables: +€22,371
- Cash -€10,908
no longer reported in 2024 (was €10,908)
mainly Debts after one year (-€39,614) and Receivables within one year (-€19,663)
- Reserves +€42,973
up €42,973 (+19.4%), from €221,166 to €264,139
of which Distributable reserves: +€42,973
- Debts after one year -€39,614
down €39,614 (-51.4%), from €77,064 to €37,450
- Tax, wage and social debts -€10,173
down €10,173 (-29.2%), from €34,824 to €24,651
- Other debts +€6,944
new in 2024: €6,944
- Gross operating margin -€5,461
down €5,461 (-6.5%), from €83,553 to €78,092
- Taxes +€4,839
up €4,839 (+19.9%), from €24,274 to €29,113
- Depreciation -€1,809
down €1,809 (-40.5%), from €4,470 to €2,661
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 | €384,526 | €390,769 | +€6,243 | +1.6% |
| Fixed assets | 21/28 | €265,871 | €263,829 | -€2,043 | -0.8% |
| Tangible fixed assets | 22/27 | €11,084 | €9,041 | -€2,043 | -18.4% |
| Land and buildings | 22 | €2,427 | €2,081 | -€346 | -14.3% |
| Furniture and vehicles | 24 | €1,586 | €1,372 | -€213 | -13.5% |
| Other tangible fixed assets | 26 | €7,071 | €5,588 | -€1,483 | -21.0% |
| Financial fixed assets | 28 | €254,787 | €254,787 | = | 0.0% |
| Current assets | 29/58 | €118,655 | €126,940 | +€8,285 | +7.0% |
| Amounts receivable after more than one year | 29 | €78,000 | €78,000 | = | 0.0% |
| Other amounts receivable | 291 | €78,000 | €78,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,047 | €47,710 | +€19,663 | +70.1% |
| Trade receivables | 40 | €24,723 | €47,094 | +€22,371 | +90.5% |
| Other amounts receivable | 41 | €3,323 | €616 | -€2,707 | -81.5% |
| Cash at bank and in hand | 54/58 | €10,908 | - | -€10,908 | |
| Deferred charges and accrued income | 490/1 | €1,700 | €1,230 | -€470 | -27.6% |
| Total equity and liabilities | 10/49 | €384,526 | €390,769 | +€6,243 | +1.6% |
| Equity | 10/15 | €233,566 | €276,539 | +€42,973 | +18.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €221,166 | €264,139 | +€42,973 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,994 | €1,994 | = | 0.0% |
| Distributable reserves | 133 | €217,311 | €260,284 | +€42,973 | +19.8% |
| Amounts payable | 17/49 | €150,960 | €114,230 | -€36,730 | -24.3% |
| Amounts payable after more than one year | 17 | €77,064 | €37,450 | -€39,614 | -51.4% |
| Financial debts | 170/4 | €77,064 | €37,450 | -€39,614 | -51.4% |
| Amounts payable within one year | 42/48 | €73,896 | €76,739 | +€2,843 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €39,072 | €39,708 | +€636 | +1.6% |
| Financial debts | 43 | - | €3,534 | +€3,534 | |
| Credit institutions | 430/8 | - | €3,534 | +€3,534 | |
| Trade debts | 44 | - | €1,902 | +€1,902 | |
| Suppliers | 440/4 | - | €1,902 | +€1,902 | |
| Taxes, remuneration and social security | 45 | €34,824 | €24,651 | -€10,173 | -29.2% |
| Taxes | 450/3 | €34,824 | €24,651 | -€10,173 | -29.2% |
| Other amounts payable | 47/48 | - | €6,944 | +€6,944 | |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,470 | €2,661 | -€1,809 | -40.5% |
| Other operating charges | 640/8 | €650 | €141 | -€510 | -78.4% |
| Gross operating margin | 9900 | €83,553 | €78,092 | -€5,461 | -6.5% |
| Operating profit (loss) | 9901 | €78,432 | €75,290 | -€3,142 | -4.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,286 | €3,205 | -€81 | -2.5% |
| Recurring financial charges | 65 | €3,286 | €3,205 | -€81 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €75,146 | €72,086 | -€3,061 | -4.1% |
| Income taxes | 67/77 | €24,274 | €29,113 | +€4,839 | +19.9% |
| Profit (loss) for the period | 9904 | €50,872 | €42,973 | -€7,900 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,872 | €42,973 | -€7,900 | -15.5% |
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 18 October 2026 via checked.be.