ARCHITECT DEWITTE: 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.
ARCHITECT DEWITTE
Largest movements
- Receivables within one year -€18,556
down €18,556 (-42.2%), from €43,957 to €25,401
of which Trade receivables: -€18,092
- Cash +€6,939
up €6,939 (+148.6%), from €4,669 to €11,608
mainly Net result for the year (+€36,725) and Receivables within one year (+€18,556)
- Tangible fixed assets -€3,236
down €3,236 (-20.4%), from €15,884 to €12,648
of which Furniture and vehicles: -€4,193
- Deferred charges and accrued income +€1,988
up €1,988 (+32.3%), from €6,149 to €8,137
- Reserves +€24,925
up €24,925 (+686.8%), from €3,629 to €28,554
- Tax, wage and social debts -€19,104
down €19,104 (-51.0%), from €37,428 to €18,324
of which Remuneration and social security: -€18,191
- Other debts -€13,200
down €13,200 (-52.8%), from €25,000 to €11,800
- Debts after one year -€5,361
down €5,361 (-100.0%), from €5,361 to €0
- Current portion of long-term debt -€1,193
down €1,193 (-18.2%), from €6,554 to €5,361
- Staff costs -€33,286
down €33,286 (-35.7%), from €93,333 to €60,047
- Taxes +€8,847
up €8,847 (+319.2%), from €2,771 to €11,619
- Gross operating margin +€8,288
up €8,288 (+7.3%), from €114,030 to €122,318
- Other operating charges -€3,324
down €3,324 (-73.3%), from €4,535 to €1,211
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,637 | €68,611 | -€13,027 | -16.0% |
| Fixed assets | 21/28 | €26,863 | €23,465 | -€3,398 | -12.6% |
| Intangible fixed assets | 21 | €10,979 | €10,817 | -€162 | -1.5% |
| Tangible fixed assets | 22/27 | €15,884 | €12,648 | -€3,236 | -20.4% |
| Plant, machinery and equipment | 23 | €1,849 | €2,960 | +€1,111 | +60.1% |
| Furniture and vehicles | 24 | €12,972 | €8,778 | -€4,193 | -32.3% |
| Other tangible fixed assets | 26 | €1,063 | €910 | -€153 | -14.4% |
| Current assets | 29/58 | €54,774 | €45,145 | -€9,629 | -17.6% |
| Amounts receivable within one year | 40/41 | €43,957 | €25,401 | -€18,556 | -42.2% |
| Trade receivables | 40 | €43,493 | €25,401 | -€18,092 | -41.6% |
| Other amounts receivable | 41 | €464 | €0 | -€464 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,669 | €11,608 | +€6,939 | +148.6% |
| Deferred charges and accrued income | 490/1 | €6,149 | €8,137 | +€1,988 | +32.3% |
| Total equity and liabilities | 10/49 | €81,637 | €68,611 | -€13,027 | -16.0% |
| Equity | 10/15 | €5,629 | €30,554 | +€24,925 | +442.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,629 | €28,554 | +€24,925 | +686.8% |
| Distributable reserves | 133 | €3,629 | €28,554 | +€24,925 | +686.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €76,008 | €38,057 | -€37,952 | -49.9% |
| Amounts payable after more than one year | 17 | €5,361 | €0 | -€5,361 | -100.0% |
| Financial debts | 170/4 | €5,361 | €0 | -€5,361 | -100.0% |
| Amounts payable within one year | 42/48 | €70,619 | €37,617 | -€33,002 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €6,554 | €5,361 | -€1,193 | -18.2% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €1,637 | €2,120 | +€483 | +29.5% |
| Suppliers | 440/4 | €1,637 | €2,120 | +€483 | +29.5% |
| Taxes, remuneration and social security | 45 | €37,428 | €18,324 | -€19,104 | -51.0% |
| Taxes | 450/3 | €16,874 | €15,961 | -€913 | -5.4% |
| Remuneration and social security | 454/9 | €20,553 | €2,363 | -€18,191 | -88.5% |
| Other amounts payable | 47/48 | €25,000 | €11,800 | -€13,200 | -52.8% |
| Accrued charges and deferred income | 492/3 | €28 | €439 | +€411 | +1465.5% |
| Remuneration, social security and pensions | 62 | €93,333 | €60,047 | -€33,286 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,536 | €11,552 | +€1,016 | +9.6% |
| Other operating charges | 640/8 | €4,535 | €1,211 | -€3,324 | -73.3% |
| Gross operating margin | 9900 | €114,030 | €122,318 | +€8,288 | +7.3% |
| Operating profit (loss) | 9901 | €5,626 | €49,509 | +€43,883 | +780.0% |
| Financial income | 75/76B | €14 | €28 | +€14 | +97.8% |
| Recurring financial income | 75 | €14 | €28 | +€14 | +97.8% |
| Financial charges | 65/66B | €901 | €1,194 | +€293 | +32.5% |
| Recurring financial charges | 65 | €901 | €1,194 | +€293 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €4,739 | €48,344 | +€43,604 | +920.0% |
| Income taxes | 67/77 | €2,771 | €11,619 | +€8,847 | +319.2% |
| Profit (loss) for the period | 9904 | €1,968 | €36,725 | +€34,757 | +1766.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,968 | €36,725 | +€34,757 | +1766.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.