S.C. ARCHITECTS & ENGINEERS: what changed
S.C. ARCHITECTS & ENGINEERS
Largest movements
- Receivables within one year +€44,060
up €44,060 (+46.9%), from €93,939 to €138,000
of which Other amounts receivable: +€43,352
- Tangible fixed assets +€27,628
up €27,628 (+10.2%), from €270,791 to €298,419
of which Plant, machinery and equipment: +€33,973
- Cash +€7,537
up €7,537 (+19.9%), from €37,855 to €45,392
mainly Other debts (+€151,440) and Net result for the year (+€69,859)
- Other debts +€151,440
new in 2024: €151,440
- Profit (loss) carried forward -€108,306
no longer reported in 2024 (was €108,306)
- Tax, wage and social debts +€52,886
up €52,886 (+109%), from €48,495 to €101,382
- Debts after one year -€12,377
down €12,377 (-5.4%), from €227,993 to €215,617
- Gross operating margin +€10,433
up €10,433 (+9.1%), from €114,133 to €124,565
- Taxes +€6,244
up €6,244 (+22.1%), from €28,254 to €34,498
- Other operating charges +€1,560
up €1,560 (+160%), from €978 to €2,537
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €404,336 | €481,811 | +€77,476 | +19.2% |
| Fixed assets | 21/28 | €270,791 | €298,419 | +€27,628 | +10.2% |
| Tangible fixed assets | 22/27 | €270,791 | €298,419 | +€27,628 | +10.2% |
| Land and buildings | 22 | €262,333 | €257,040 | -€5,293 | -2.0% |
| Plant, machinery and equipment | 23 | €1,790 | €35,763 | +€33,973 | +1,898% |
| Furniture and vehicles | 24 | €6,668 | €5,617 | -€1,051 | -15.8% |
| Current assets | 29/58 | €133,545 | €183,392 | +€49,847 | +37.3% |
| Amounts receivable within one year | 40/41 | €93,939 | €138,000 | +€44,060 | +46.9% |
| Trade receivables | 40 | €40,230 | €40,938 | +€708 | +1.8% |
| Other amounts receivable | 41 | €53,709 | €97,061 | +€43,352 | +80.7% |
| Cash at bank and in hand | 54/58 | €37,855 | €45,392 | +€7,537 | +19.9% |
| Deferred charges and accrued income | 490/1 | €1,750 | - | -€1,750 | |
| Total equity and liabilities | 10/49 | €404,336 | €481,811 | +€77,476 | +19.2% |
| Equity | 10/15 | €109,806 | €1,500 | -€108,306 | -98.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,306 | - | -€108,306 | |
| Amounts payable | 17/49 | €294,530 | €480,311 | +€185,781 | +63.1% |
| Amounts payable after more than one year | 17 | €227,993 | €215,617 | -€12,377 | -5.4% |
| Financial debts | 170/4 | €227,993 | €215,617 | -€12,377 | -5.4% |
| Amounts payable within one year | 42/48 | €66,537 | €264,694 | +€198,158 | +298% |
| Current portion of amounts payable after more than one year | 42 | €7,698 | €7,808 | +€111 | +1.4% |
| Trade debts | 44 | €7,843 | €4,064 | -€3,780 | -48.2% |
| Suppliers | 440/4 | €7,843 | €4,064 | -€3,780 | -48.2% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €48,495 | €101,382 | +€52,886 | +109% |
| Taxes | 450/3 | €48,495 | €101,382 | +€52,886 | +109% |
| Other amounts payable | 47/48 | - | €151,440 | +€151,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,687 | €12,462 | +€775 | +6.6% |
| Other operating charges | 640/8 | €978 | €2,537 | +€1,560 | +160% |
| Gross operating margin | 9900 | €114,133 | €124,565 | +€10,433 | +9.1% |
| Operating profit (loss) | 9901 | €101,468 | €109,566 | +€8,098 | +8.0% |
| Financial charges | 65/66B | €5,343 | €5,208 | -€135 | -2.5% |
| Recurring financial charges | 65 | €5,343 | €5,208 | -€135 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €96,125 | €104,358 | +€8,233 | +8.6% |
| Income taxes | 67/77 | €28,254 | €34,498 | +€6,244 | +22.1% |
| Profit (loss) for the period | 9904 | €67,871 | €69,859 | +€1,989 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,871 | €69,859 | +€1,989 | +2.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.