PILOTI - ARCHITECTES: 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.
PILOTI - ARCHITECTES
Largest movements
- Current assets +€22,167
up €22,167 (+340%), from €6,512 to €28,679
of which Cash: +€15,442
- Tangible fixed assets -€2,717
down €2,717 (-49.1%), from €5,537 to €2,820
- Equity +€14,537
up €14,537 (+205%), from €7,075 to €21,612
of which Profit (loss) carried forward: +€14,537
- Accrued charges and deferred income +€2,900
new in 2023: €2,900
- Debts within one year +€2,013
up €2,013 (+40.5%), from €4,974 to €6,987
of which Tax, wage and social debts: +€6,792
- Gross operating margin +€39,071
up €39,071, from -€25,337 to €13,734
- Other operating charges +€591
new in 2023: €591
- Depreciation +€581
up €581 (+74.6%), from €778 to €1,359
- Staff costs +€415
new in 2023: €415
From the 2021 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,049 | €31,499 | +€19,450 | +161% |
| Fixed assets | 21/28 | €5,537 | €2,820 | -€2,717 | -49.1% |
| Tangible fixed assets | 22/27 | €5,537 | €2,820 | -€2,717 | -49.1% |
| Furniture and vehicles | 24 | - | €580 | +€580 | |
| Other tangible fixed assets | 26 | - | €2,240 | +€2,240 | |
| Current assets | 29/58 | €6,512 | €28,679 | +€22,167 | +340% |
| Amounts receivable within one year | 40/41 | €1,815 | €8,012 | +€6,197 | +341% |
| Trade receivables | 40 | - | €5,663 | +€5,663 | |
| Other amounts receivable | 41 | - | €2,349 | +€2,349 | |
| Cash at bank and in hand | 54/58 | €3,665 | €19,107 | +€15,442 | +421% |
| Deferred charges and accrued income | 490/1 | - | €1,560 | +€1,560 | |
| Total equity and liabilities | 10/49 | €12,049 | €31,499 | +€19,450 | +161% |
| Equity | 10/15 | €7,075 | €21,612 | +€14,537 | +205% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €4,075 | €18,612 | +€14,537 | +357% |
| Amounts payable | 17/49 | €4,974 | €9,887 | +€4,913 | +98.8% |
| Amounts payable within one year | 42/48 | €4,974 | €6,987 | +€2,013 | +40.5% |
| Trade debts | 44 | €246 | €195 | -€51 | -20.7% |
| Suppliers | 440/4 | - | €195 | +€195 | |
| Taxes, remuneration and social security | 45 | - | €6,792 | +€6,792 | |
| Taxes | 450/3 | - | €6,792 | +€6,792 | |
| Accrued charges and deferred income | 492/3 | - | €2,900 | +€2,900 | |
| Remuneration, social security and pensions | 62 | - | €415 | +€415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778 | €1,359 | +€581 | +74.6% |
| Other operating charges | 640/8 | - | €591 | +€591 | |
| Gross operating margin | 9900 | -€25,337 | €13,734 | +€39,071 | |
| Operating profit (loss) | 9901 | -€26,859 | €11,370 | +€38,229 | |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | - | €72 | +€72 | |
| Recurring financial charges | 65 | €43 | €72 | +€29 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,902 | €11,319 | +€38,221 | |
| Income taxes | 67/77 | €164 | €125 | -€39 | -23.5% |
| Profit (loss) for the period | 9904 | -€27,066 | €11,194 | +€38,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,066 | €11,194 | +€38,260 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.