TIPA-ARCHITECTEN: 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.
TIPA-ARCHITECTEN
Largest movements
- Cash -€16,794
down €16,794 (-97.8%), from €17,172 to €378
mainly Debts after one year (-€9,356) and Trade debts (-€6,989)
- Tangible fixed assets -€5,541
down €5,541 (-12.6%), from €43,911 to €38,370
of which Furniture and vehicles: -€4,147
- Debts after one year -€9,356
down €9,356 (-23.1%), from €40,463 to €31,107
- Trade debts -€6,989
down €6,989 (-28.8%), from €24,265 to €17,276
- Profit (loss) carried forward -€6,670
down €6,670, from €5,959 to -€711
- Gross operating margin -€53,166
down €53,166 (-71.6%), from €74,212 to €21,046
- Taxes -€13,835
down €13,835 (-99.6%), from €13,886 to €51
- Depreciation -€10,882
down €10,882 (-63.1%), from €17,240 to €6,358
- Financial charges +€4,850
up €4,850 (+50.9%), from €9,538 to €14,388
- Write-downs +€2,479
new in 2024: €2,479
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.
Cash bridge derived
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 | €139,302 | €115,727 | -€23,575 | -16.9% |
| Fixed assets | 21/28 | €45,872 | €39,514 | -€6,358 | -13.9% |
| Intangible fixed assets | 21 | €1,961 | €1,145 | -€817 | -41.6% |
| Tangible fixed assets | 22/27 | €43,911 | €38,370 | -€5,541 | -12.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,394 | €0 | -€1,394 | -100.0% |
| Furniture and vehicles | 24 | €42,517 | €38,370 | -€4,147 | -9.8% |
| Current assets | 29/58 | €93,430 | €76,212 | -€17,218 | -18.4% |
| Amounts receivable within one year | 40/41 | €75,910 | €75,075 | -€835 | -1.1% |
| Trade receivables | 40 | €23,939 | €13,170 | -€10,769 | -45.0% |
| Other amounts receivable | 41 | €51,970 | €61,905 | +€9,934 | +19.1% |
| Cash at bank and in hand | 54/58 | €17,172 | €378 | -€16,794 | -97.8% |
| Deferred charges and accrued income | 490/1 | €349 | €760 | +€412 | +118.1% |
| Total equity and liabilities | 10/49 | €139,302 | €115,727 | -€23,575 | -16.9% |
| Equity | 10/15 | €15,959 | €9,289 | -€6,670 | -41.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,959 | -€711 | -€6,670 | |
| Amounts payable | 17/49 | €123,343 | €106,437 | -€16,905 | -13.7% |
| Amounts payable after more than one year | 17 | €40,463 | €31,107 | -€9,356 | -23.1% |
| Financial debts | 170/4 | €40,463 | €31,107 | -€9,356 | -23.1% |
| Amounts payable within one year | 42/48 | €79,971 | €72,423 | -€7,549 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €9,008 | €9,356 | +€348 | +3.9% |
| Trade debts | 44 | €24,265 | €17,276 | -€6,989 | -28.8% |
| Suppliers | 440/4 | €24,265 | €17,276 | -€6,989 | -28.8% |
| Taxes, remuneration and social security | 45 | €46,698 | €45,790 | -€908 | -1.9% |
| Taxes | 450/3 | €46,698 | €45,790 | -€908 | -1.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,908 | €2,908 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €306 | +€306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,240 | €6,358 | -€10,882 | -63.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,479 | +€2,479 | |
| Other operating charges | 640/8 | €1,796 | €4,135 | +€2,339 | +130.2% |
| Gross operating margin | 9900 | €74,212 | €21,046 | -€53,166 | -71.6% |
| Operating profit (loss) | 9901 | €55,176 | €7,768 | -€47,408 | -85.9% |
| Financial income | 75/76B | €87 | €1 | -€86 | -99.1% |
| Recurring financial income | 75 | €87 | €1 | -€86 | -99.1% |
| Financial charges | 65/66B | €9,538 | €14,388 | +€4,850 | +50.9% |
| Recurring financial charges | 65 | €9,538 | €14,388 | +€4,850 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €45,725 | -€6,619 | -€52,344 | |
| Income taxes | 67/77 | €13,886 | €51 | -€13,835 | -99.6% |
| Profit (loss) for the period | 9904 | €31,839 | -€6,670 | -€38,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,839 | -€6,670 | -€38,509 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.