Patrick GOFFART Architecture: 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.
Patrick GOFFART Architecture
Largest movements
- Receivables within one year +€2,600
up €2,600 (+3.3%), from €79,885 to €82,486
of which Trade receivables: +€4,392
- Tangible fixed assets -€1,625
down €1,625 (-22.3%), from €7,278 to €5,653
of which Furniture and vehicles: -€1,059
- Trade debts +€4,485
up €4,485 (+34.2%), from €13,120 to €17,605
- Current portion of long-term debt -€4,270
no longer reported in 2024 (was €4,270)
- Profit (loss) carried forward +€1,170
up €1,170 (+5.1%), from €23,151 to €24,321
- Gross operating margin -€6,508
down €6,508 (-38.5%), from €16,915 to €10,407
- Depreciation -€4,744
down €4,744 (-82.5%), from €5,750 to €1,006
- Write-downs +€2,269
new in 2024: €2,269
- Other operating charges +€1,918
up €1,918 (+48.4%), from €3,962 to €5,880
- Financial charges -€776
down €776 (-79.0%), from €983 to €206
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 | €88,026 | €88,782 | +€756 | +0.9% |
| Fixed assets | 21/28 | €7,278 | €5,653 | -€1,625 | -22.3% |
| Tangible fixed assets | 22/27 | €7,278 | €5,653 | -€1,625 | -22.3% |
| Plant, machinery and equipment | 23 | €1,133 | €567 | -€567 | -50.0% |
| Furniture and vehicles | 24 | €6,145 | €5,086 | -€1,059 | -17.2% |
| Current assets | 29/58 | €80,748 | €83,129 | +€2,381 | +2.9% |
| Amounts receivable within one year | 40/41 | €79,885 | €82,486 | +€2,600 | +3.3% |
| Trade receivables | 40 | €15,289 | €19,681 | +€4,392 | +28.7% |
| Other amounts receivable | 41 | €64,596 | €62,805 | -€1,791 | -2.8% |
| Cash at bank and in hand | 54/58 | €845 | €495 | -€350 | -41.5% |
| Deferred charges and accrued income | 490/1 | €18 | €149 | +€131 | +715% |
| Total equity and liabilities | 10/49 | €88,026 | €88,782 | +€756 | +0.9% |
| Equity | 10/15 | €26,151 | €27,321 | +€1,170 | +4.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,151 | €24,321 | +€1,170 | +5.1% |
| Amounts payable | 17/49 | €61,875 | €61,461 | -€414 | -0.7% |
| Amounts payable after more than one year | 17 | €753 | - | -€753 | |
| Financial debts | 170/4 | €753 | - | -€753 | |
| Amounts payable within one year | 42/48 | €61,122 | €61,461 | +€339 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €4,270 | - | -€4,270 | |
| Trade debts | 44 | €13,120 | €17,605 | +€4,485 | +34.2% |
| Suppliers | 440/4 | €13,120 | €17,605 | +€4,485 | +34.2% |
| Taxes, remuneration and social security | 45 | €43,733 | €43,856 | +€123 | +0.3% |
| Taxes | 450/3 | €43,733 | €43,856 | +€123 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,750 | €1,006 | -€4,744 | -82.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,269 | +€2,269 | |
| Other operating charges | 640/8 | €3,962 | €5,880 | +€1,918 | +48.4% |
| Gross operating margin | 9900 | €16,915 | €10,407 | -€6,508 | -38.5% |
| Operating profit (loss) | 9901 | €7,203 | €1,252 | -€5,951 | -82.6% |
| Financial income | 75/76B | €3,274 | €3,855 | +€581 | +17.7% |
| Recurring financial income | 75 | €3,274 | €3,855 | +€581 | +17.7% |
| Financial charges | 65/66B | €983 | €206 | -€776 | -79.0% |
| Recurring financial charges | 65 | €983 | €206 | -€776 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €9,495 | €4,901 | -€4,594 | -48.4% |
| Income taxes | 67/77 | €3,489 | €3,731 | +€242 | +6.9% |
| Profit (loss) for the period | 9904 | €6,006 | €1,170 | -€4,836 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,006 | €1,170 | -€4,836 | -80.5% |
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 19 October 2026 via checked.be.