ARCHITECTENBUREAU BART DEHAENE: what changed
ARCHITECTENBUREAU BART DEHAENE
Largest movements
- Receivables within one year -€133,597
down €133,597 (-26.0%), from €513,627 to €380,031
of which Trade receivables: -€134,924
- Cash +€74,326
up €74,326 (+175%), from €42,404 to €116,729
mainly Receivables within one year (+€133,597) and Net result for the year (+€120,808)
- Tangible fixed assets -€49,677
down €49,677 (-4.3%), from €1.2m to €1.1m
of which Land and buildings: -€37,058
- Deferred charges and accrued income -€36,119
down €36,119 (-67.6%), from €53,406 to €17,288
- Reserves +€116,059
up €116,059 (+20.7%), from €561,003 to €677,062
of which Distributable reserves: +€116,059
- Other debts -€111,023
down €111,023 (-65.6%), from €169,251 to €58,228
- Debts after one year -€52,336
down €52,336 (-8.2%), from €638,017 to €585,681
- Current portion of long-term debt -€42,727
down €42,727 (-22.7%), from €188,095 to €145,367
- Trade debts -€29,572
down €29,572 (-27.4%), from €107,920 to €78,347
- Financial charges -€11,423
down €11,423 (-24.6%), from €46,366 to €34,942
- Other operating charges +€10,372
up €10,372 (+580%), from €1,788 to €12,160
- Financial income +€3,831
up €3,831 (+92,302%), from €4 to €3,835
- Depreciation +€3,379
up €3,379 (+4.8%), from €71,020 to €74,399
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,794,919 | €1,647,826 | -€147,094 | -8.2% |
| Fixed assets | 21/28 | €1,185,482 | €1,133,778 | -€51,704 | -4.4% |
| Intangible fixed assets | 21 | €18,044 | €16,016 | -€2,028 | -11.2% |
| Tangible fixed assets | 22/27 | €1,161,678 | €1,112,002 | -€49,677 | -4.3% |
| Land and buildings | 22 | €1,057,776 | €1,020,718 | -€37,058 | -3.5% |
| Furniture and vehicles | 24 | €59,684 | €76,060 | +€16,376 | +27.4% |
| Other tangible fixed assets | 26 | €44,218 | €15,224 | -€28,994 | -65.6% |
| Financial fixed assets | 28 | €5,760 | €5,760 | = | 0.0% |
| Current assets | 29/58 | €609,437 | €514,048 | -€95,390 | -15.7% |
| Amounts receivable within one year | 40/41 | €513,627 | €380,031 | -€133,597 | -26.0% |
| Trade receivables | 40 | €505,583 | €370,658 | -€134,924 | -26.7% |
| Other amounts receivable | 41 | €8,045 | €9,372 | +€1,328 | +16.5% |
| Cash at bank and in hand | 54/58 | €42,404 | €116,729 | +€74,326 | +175% |
| Deferred charges and accrued income | 490/1 | €53,406 | €17,288 | -€36,119 | -67.6% |
| Total equity and liabilities | 10/49 | €1,794,919 | €1,647,826 | -€147,094 | -8.2% |
| Equity | 10/15 | €579,753 | €695,812 | +€116,059 | +20.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €561,003 | €677,062 | +€116,059 | +20.7% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €559,128 | €675,187 | +€116,059 | +20.8% |
| Amounts payable | 17/49 | €1,215,167 | €952,014 | -€263,153 | -21.7% |
| Amounts payable after more than one year | 17 | €638,017 | €585,681 | -€52,336 | -8.2% |
| Financial debts | 170/4 | €638,017 | €585,681 | -€52,336 | -8.2% |
| Amounts payable within one year | 42/48 | €554,901 | €355,103 | -€199,798 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €188,095 | €145,367 | -€42,727 | -22.7% |
| Trade debts | 44 | €107,920 | €78,347 | -€29,572 | -27.4% |
| Suppliers | 440/4 | €107,920 | €78,347 | -€29,572 | -27.4% |
| Taxes, remuneration and social security | 45 | €89,636 | €73,160 | -€16,476 | -18.4% |
| Taxes | 450/3 | €79,090 | €73,160 | -€5,930 | -7.5% |
| Remuneration and social security | 454/9 | €10,546 | - | -€10,546 | |
| Other amounts payable | 47/48 | €169,251 | €58,228 | -€111,023 | -65.6% |
| Accrued charges and deferred income | 492/3 | €22,249 | €11,230 | -€11,019 | -49.5% |
| Non-recurring operating income | 76A | €7,094 | €2,899 | -€4,195 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,020 | €74,399 | +€3,379 | +4.8% |
| Other operating charges | 640/8 | €1,788 | €12,160 | +€10,372 | +580% |
| Non-recurring operating charges | 66A | €1,885 | €727 | -€1,158 | -61.4% |
| Gross operating margin | 9900 | €289,552 | €290,237 | +€684 | +0.2% |
| Operating profit (loss) | 9901 | €214,860 | €202,951 | -€11,909 | -5.5% |
| Financial income | 75/76B | €4 | €3,835 | +€3,831 | +92,302% |
| Recurring financial income | 75 | €4 | €3,835 | +€3,831 | +92,302% |
| Financial charges | 65/66B | €46,366 | €34,942 | -€11,423 | -24.6% |
| Recurring financial charges | 65 | €46,366 | €34,942 | -€11,423 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €168,498 | €171,843 | +€3,345 | +2.0% |
| Income taxes | 67/77 | €50,414 | €51,035 | +€620 | +1.2% |
| Profit (loss) for the period | 9904 | €118,084 | €120,808 | +€2,724 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €118,084 | €120,808 | +€2,724 | +2.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.