Tectum 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.
Tectum Architects
Largest movements
- Tangible fixed assets -€3,856
down €3,856 (-95.9%), from €4,022 to €166
- Receivables within one year -€2,494
down €2,494 (-21.6%), from €11,572 to €9,077
of which Other amounts receivable: -€4,168
- Cash -€1,129
down €1,129 (-17.1%), from €6,592 to €5,463
mainly Net result for the year (-€8,855) and Trade debts (-€978)
- Profit (loss) carried forward -€8,855
down €8,855 (-97.8%), from -€9,051 to -€17,906
- Tax, wage and social debts +€2,353
up €2,353 (+31.5%), from €7,479 to €9,833
of which Remuneration and social security: +€3,500
- Trade debts -€978
down €978 (-22.3%), from €4,377 to €3,399
- Gross operating margin +€17,824
up €17,824, from -€15,462 to €2,362
- Taxes +€4,592
up €4,592 (+2,395%), from €192 to €4,783
- Financial income -€520
no longer reported in 2024 (was €520)
- Financial charges +€178
up €178 (+34.3%), from €518 to €696
- Other operating charges +€170
up €170 (+9.9%), from €1,712 to €1,882
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 | €22,405 | €14,926 | -€7,479 | -33.4% |
| Fixed assets | 21/28 | €4,242 | €386 | -€3,856 | -90.9% |
| Tangible fixed assets | 22/27 | €4,022 | €166 | -€3,856 | -95.9% |
| Furniture and vehicles | 24 | €4,022 | €166 | -€3,856 | -95.9% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €18,164 | €14,540 | -€3,624 | -20.0% |
| Amounts receivable within one year | 40/41 | €11,572 | €9,077 | -€2,494 | -21.6% |
| Trade receivables | 40 | €5,578 | €7,252 | +€1,674 | +30.0% |
| Other amounts receivable | 41 | €5,994 | €1,825 | -€4,168 | -69.5% |
| Cash at bank and in hand | 54/58 | €6,592 | €5,463 | -€1,129 | -17.1% |
| Total equity and liabilities | 10/49 | €22,405 | €14,926 | -€7,479 | -33.4% |
| Equity | 10/15 | €9,549 | €694 | -€8,855 | -92.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,051 | -€17,906 | -€8,855 | -97.8% |
| Amounts payable | 17/49 | €12,856 | €14,231 | +€1,375 | +10.7% |
| Amounts payable within one year | 42/48 | €11,856 | €13,231 | +€1,375 | +11.6% |
| Trade debts | 44 | €4,377 | €3,399 | -€978 | -22.3% |
| Suppliers | 440/4 | €4,377 | €3,399 | -€978 | -22.3% |
| Taxes, remuneration and social security | 45 | €7,479 | €9,833 | +€2,353 | +31.5% |
| Taxes | 450/3 | €7,479 | €6,333 | -€1,147 | -15.3% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,814 | €3,856 | +€41 | +1.1% |
| Other operating charges | 640/8 | €1,712 | €1,882 | +€170 | +9.9% |
| Gross operating margin | 9900 | -€15,462 | €2,362 | +€17,824 | |
| Operating profit (loss) | 9901 | -€20,989 | -€3,376 | +€17,613 | +83.9% |
| Financial income | 75/76B | €520 | - | -€520 | |
| Recurring financial income | 75 | €520 | - | -€520 | |
| Financial charges | 65/66B | €518 | €696 | +€178 | +34.3% |
| Recurring financial charges | 65 | €518 | €696 | +€178 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,987 | -€4,071 | +€16,916 | +80.6% |
| Income taxes | 67/77 | €192 | €4,783 | +€4,592 | +2,395% |
| Profit (loss) for the period | 9904 | -€21,179 | -€8,855 | +€12,324 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,179 | -€8,855 | +€12,324 | +58.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.