PYD Architecte: what changed
Two fiscal 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.
PYD Architecte
Largest movements
- Tangible fixed assets +€23,868
up €23,868 (+29984.9%), from €80 to €23,948
- Receivables within one year -€20,790
down €20,790 (-37.9%), from €54,832 to €34,042
of which Other amounts receivable: -€10,648
- Cash +€18,218
up €18,218 (+90.3%), from €20,165 to €38,383
mainly Receivables within one year (+€20,790) and Debts after one year (+€12,756)
- Debts after one year +€12,756
new in 2023: €12,756
- Tax, wage and social debts +€8,707
up €8,707 (+84.1%), from €10,354 to €19,061
- Profit (loss) carried forward -€8,554
down €8,554 (-14.9%), from €57,554 to €49,000
- Current portion of long-term debt +€8,495
new in 2023: €8,495
- Depreciation +€3,948
up €3,948 (+421.6%), from €937 to €4,885
- Gross operating margin -€1,619
down €1,619 (-6.2%), from €26,129 to €24,510
- Financial charges +€855
up €855 (+139.9%), from €611 to €1,466
- Other operating charges +€501
up €501 (+34.7%), from €1,445 to €1,945
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 | €75,076 | €96,373 | +€21,296 | +28.4% |
| Fixed assets | 21/28 | €80 | €23,948 | +€23,868 | +29984.9% |
| Tangible fixed assets | 22/27 | €80 | €23,948 | +€23,868 | +29984.9% |
| Furniture and vehicles | 24 | €80 | €23,948 | +€23,868 | +29984.9% |
| Current assets | 29/58 | €74,997 | €72,425 | -€2,572 | -3.4% |
| Amounts receivable within one year | 40/41 | €54,832 | €34,042 | -€20,790 | -37.9% |
| Trade receivables | 40 | €13,365 | €3,223 | -€10,142 | -75.9% |
| Other amounts receivable | 41 | €41,468 | €30,819 | -€10,648 | -25.7% |
| Cash at bank and in hand | 54/58 | €20,165 | €38,383 | +€18,218 | +90.3% |
| Total equity and liabilities | 10/49 | €75,076 | €96,373 | +€21,296 | +28.4% |
| Equity | 10/15 | €63,754 | €55,200 | -€8,554 | -13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,554 | €49,000 | -€8,554 | -14.9% |
| Amounts payable | 17/49 | €11,322 | €41,173 | +€29,851 | +263.6% |
| Amounts payable after more than one year | 17 | - | €12,756 | +€12,756 | |
| Financial debts | 170/4 | - | €12,756 | +€12,756 | |
| Amounts payable within one year | 42/48 | €11,322 | €28,417 | +€17,095 | +151.0% |
| Current portion of amounts payable after more than one year | 42 | - | €8,495 | +€8,495 | |
| Trade debts | 44 | €969 | €861 | -€107 | -11.1% |
| Suppliers | 440/4 | €969 | €861 | -€107 | -11.1% |
| Taxes, remuneration and social security | 45 | €10,354 | €19,061 | +€8,707 | +84.1% |
| Taxes | 450/3 | €10,354 | €19,061 | +€8,707 | +84.1% |
| Remuneration, social security and pensions | 62 | - | €71 | +€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €937 | €4,885 | +€3,948 | +421.6% |
| Other operating charges | 640/8 | €1,445 | €1,945 | +€501 | +34.7% |
| Gross operating margin | 9900 | €26,129 | €24,510 | -€1,619 | -6.2% |
| Operating profit (loss) | 9901 | €23,748 | €17,609 | -€6,139 | -25.9% |
| Financial charges | 65/66B | €611 | €1,466 | +€855 | +139.9% |
| Recurring financial charges | 65 | €611 | €1,466 | +€855 | +139.9% |
| Profit (loss) for the period before taxes | 9903 | €23,137 | €16,142 | -€6,994 | -30.2% |
| Income taxes | 67/77 | €4,749 | €4,697 | -€52 | -1.1% |
| Profit (loss) for the period | 9904 | €18,388 | €11,446 | -€6,943 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,388 | €11,446 | -€6,943 | -37.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.