INTERVAL ARCHITECTS: 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.
INTERVAL ARCHITECTS
Largest movements
- Cash +€28,590
up €28,590 (+171.3%), from €16,694 to €45,284
mainly Tax, wage and social debts (+€54,013) and Receivables within one year (+€17,952)
- Receivables within one year -€17,952
down €17,952 (-48.5%), from €36,989 to €19,037
of which Trade receivables: -€19,315
- Tangible fixed assets -€5,739
down €5,739 (-38.8%), from €14,800 to €9,061
- Deferred charges and accrued income +€1,942
up €1,942 (+921.3%), from €211 to €2,153
- Tax, wage and social debts +€54,013
up €54,013 (+475.5%), from €11,359 to €65,372
of which Remuneration and social security: +€54,000
- Other debts -€31,737
down €31,737 (-59.8%), from €53,032 to €21,295
- Profit (loss) carried forward -€10,432
down €10,432 (-42.1%), from -€24,768 to -€35,200
- Debts after one year -€3,436
no longer reported in 2023 (was €3,436)
- Current portion of long-term debt -€1,608
down €1,608 (-24.0%), from €6,693 to €5,085
- Financial income -€44,272
down €44,272 (-98.4%), from €45,000 to €729
of which Non-recurring financial income: -€45,000
- Gross operating margin +€33,286
up €33,286 (+89.3%), from -€37,284 to -€3,998
- Taxes -€2,358
down €2,358 (-90.5%), from €2,605 to €247
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,693 | €101,534 | +€6,840 | +7.2% |
| Fixed assets | 21/28 | €14,800 | €9,061 | -€5,739 | -38.8% |
| Tangible fixed assets | 22/27 | €14,800 | €9,061 | -€5,739 | -38.8% |
| Furniture and vehicles | 24 | €14,800 | €9,061 | -€5,739 | -38.8% |
| Current assets | 29/58 | €79,893 | €92,473 | +€12,579 | +15.7% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Other amounts receivable | 291 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,989 | €19,037 | -€17,952 | -48.5% |
| Trade receivables | 40 | €25,205 | €5,891 | -€19,315 | -76.6% |
| Other amounts receivable | 41 | €11,783 | €13,146 | +€1,363 | +11.6% |
| Cash at bank and in hand | 54/58 | €16,694 | €45,284 | +€28,590 | +171.3% |
| Deferred charges and accrued income | 490/1 | €211 | €2,153 | +€1,942 | +921.3% |
| Total equity and liabilities | 10/49 | €94,693 | €101,534 | +€6,840 | +7.2% |
| Equity | 10/15 | €14,902 | €4,470 | -€10,432 | -70.0% |
| Contributions | 10/11 | €18,447 | €18,447 | = | 0.0% |
| Contributions outside capital | 11 | €18,447 | €18,447 | = | 0.0% |
| Other | 1109/19 | €18,447 | €18,447 | = | 0.0% |
| Reserves | 13 | €21,223 | €21,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €16,364 | €16,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,768 | -€35,200 | -€10,432 | -42.1% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €74,792 | €92,063 | +€17,272 | +23.1% |
| Amounts payable after more than one year | 17 | €3,436 | - | -€3,436 | |
| Financial debts | 170/4 | €3,436 | - | -€3,436 | |
| Amounts payable within one year | 42/48 | €71,356 | €92,063 | +€20,708 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €6,693 | €5,085 | -€1,608 | -24.0% |
| Trade debts | 44 | €271 | €311 | +€40 | +14.8% |
| Suppliers | 440/4 | €271 | €311 | +€40 | +14.8% |
| Taxes, remuneration and social security | 45 | €11,359 | €65,372 | +€54,013 | +475.5% |
| Taxes | 450/3 | €11,359 | €11,372 | +€13 | +0.1% |
| Remuneration and social security | 454/9 | - | €54,000 | +€54,000 | |
| Other amounts payable | 47/48 | €53,032 | €21,295 | -€31,737 | -59.8% |
| Non-recurring operating income | 76A | €1,223 | - | -€1,223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,702 | €5,530 | -€172 | -3.0% |
| Other operating charges | 640/8 | €1,014 | €661 | -€353 | -34.9% |
| Non-recurring operating charges | 66A | €45 | €273 | +€228 | +505.6% |
| Gross operating margin | 9900 | -€37,284 | -€3,998 | +€33,286 | +89.3% |
| Operating profit (loss) | 9901 | -€44,045 | -€10,461 | +€33,584 | +76.2% |
| Financial income | 75/76B | €45,000 | €729 | -€44,272 | -98.4% |
| Recurring financial income | 75 | €0 | €729 | +€728 | +1821200.0% |
| Non-recurring financial income | 76B | €45,000 | - | -€45,000 | |
| Financial charges | 65/66B | €347 | €453 | +€106 | +30.5% |
| Recurring financial charges | 65 | €347 | €453 | +€106 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €608 | -€10,185 | -€10,793 | |
| Income taxes | 67/77 | €2,605 | €247 | -€2,358 | -90.5% |
| Profit (loss) for the period | 9904 | -€1,996 | -€10,432 | -€8,435 | -422.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,996 | -€10,432 | -€8,435 | -422.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.