Architectenbureau C.D.: 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.
Architectenbureau C.D.
Largest movements
- Current investments +€49,965
new in 2025: €49,965
- Receivables within one year +€38,704
up €38,704 (+20.8%), from €186,305 to €225,010
of which Other amounts receivable: +€28,589
- Cash +€13,819
up €13,819 (+104%), from €13,298 to €27,117
mainly Net result for the year (+€141,539) and Tax, wage and social debts (+€17,408)
- Reserves +€75,000
up €75,000 (+42.1%), from €178,000 to €253,000
of which Distributable reserves: +€75,000
- Tax, wage and social debts +€17,408
up €17,408 (+122%), from €14,320 to €31,728
- Profit (loss) carried forward +€15,680
up €15,680 (+839%), from €1,868 to €17,548
- Trade debts -€8,423
down €8,423 (-73.0%), from €11,533 to €3,110
- Gross operating margin +€151,292
up €151,292 (+522%), from €28,956 to €180,248
- Taxes +€34,227
up €34,227 (+291%), from €11,761 to €45,988
- Financial income +€10,826
up €10,826 (+11,984%), from €90 to €10,917
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.
Derived cash bridge
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 | €212,388 | €312,653 | +€100,266 | +47.2% |
| Fixed assets | 21/28 | €12,784 | €10,562 | -€2,223 | -17.4% |
| Tangible fixed assets | 22/27 | €12,784 | €10,562 | -€2,223 | -17.4% |
| Land and buildings | 22 | €12,229 | €10,562 | -€1,668 | -13.6% |
| Plant, machinery and equipment | 23 | €555 | - | -€555 | |
| Current assets | 29/58 | €199,603 | €302,092 | +€102,489 | +51.3% |
| Amounts receivable within one year | 40/41 | €186,305 | €225,010 | +€38,704 | +20.8% |
| Trade receivables | 40 | - | €10,116 | +€10,116 | |
| Other amounts receivable | 41 | €186,305 | €214,894 | +€28,589 | +15.3% |
| Current investments | 50/53 | - | €49,965 | +€49,965 | |
| Cash at bank and in hand | 54/58 | €13,298 | €27,117 | +€13,819 | +104% |
| Total equity and liabilities | 10/49 | €212,388 | €312,653 | +€100,266 | +47.2% |
| Equity | 10/15 | €186,535 | €277,214 | +€90,680 | +48.6% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Contributions outside capital | 11 | €6,667 | €6,667 | = | 0.0% |
| Other | 1109/19 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €178,000 | €253,000 | +€75,000 | +42.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €176,000 | €251,000 | +€75,000 | +42.6% |
| Profit (loss) carried forward | 14 | €1,868 | €17,548 | +€15,680 | +839% |
| Amounts payable | 17/49 | €25,853 | €35,439 | +€9,586 | +37.1% |
| Amounts payable within one year | 42/48 | €25,853 | €35,439 | +€9,586 | +37.1% |
| Trade debts | 44 | €11,533 | €3,110 | -€8,423 | -73.0% |
| Suppliers | 440/4 | €11,533 | €3,110 | -€8,423 | -73.0% |
| Taxes, remuneration and social security | 45 | €14,320 | €31,728 | +€17,408 | +122% |
| Taxes | 450/3 | €14,320 | €31,728 | +€17,408 | +122% |
| Other amounts payable | 47/48 | - | €601 | +€601 | |
| Remuneration, social security and pensions | 62 | €206 | €236 | +€30 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,223 | €2,223 | = | 0.0% |
| Other operating charges | 640/8 | €604 | €374 | -€230 | -38.0% |
| Gross operating margin | 9900 | €28,956 | €180,248 | +€151,292 | +522% |
| Operating profit (loss) | 9901 | €25,923 | €177,415 | +€151,492 | +584% |
| Financial income | 75/76B | €90 | €10,917 | +€10,826 | +11,984% |
| Recurring financial income | 75 | €90 | €10,917 | +€10,826 | +11,984% |
| Financial charges | 65/66B | €851 | €805 | -€46 | -5.4% |
| Recurring financial charges | 65 | €851 | €805 | -€46 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €25,163 | €187,527 | +€162,364 | +645% |
| Income taxes | 67/77 | €11,761 | €45,988 | +€34,227 | +291% |
| Profit (loss) for the period | 9904 | €13,401 | €141,539 | +€128,137 | +956% |
| Profit (loss) for the period to be appropriated | 9905 | €13,401 | €141,539 | +€128,137 | +956% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.