ARCHITECTENBUREAU DANIEL WERNER: 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 DANIEL WERNER
Largest movements
- Cash +€36,576
up €36,576 (+56.1%), from €65,212 to €101,788
mainly Receivables within one year (+€32,304) and Other debts (+€31,338)
- Receivables within one year -€32,304
down €32,304 (-47.6%), from €67,931 to €35,628
of which Trade receivables: -€27,455
- Tangible fixed assets -€13,999
down €13,999 (-3.5%), from €396,076 to €382,077
of which Land and buildings: -€11,489
- Reserves -€34,900
down €34,900 (-17.3%), from €202,060 to €167,160
of which Distributable reserves: -€34,900
- Other debts +€31,338
up €31,338 (+249%), from €12,603 to €43,941
- Debts after one year -€10,741
down €10,741 (-3.8%), from €281,812 to €271,071
- Trade debts +€6,689
up €6,689 (+312%), from €2,143 to €8,831
- Gross operating margin +€35,454
up €35,454 (+82.9%), from €42,744 to €78,198
- Staff costs +€9,522
up €9,522 (+371%), from €2,566 to €12,087
- Taxes +€6,587
up €6,587, from -€872 to €5,715
- Other operating charges -€2,252
down €2,252 (-35.6%), from €6,321 to €4,068
- Depreciation +€1,174
up €1,174 (+6.6%), from €17,916 to €19,090
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 | €532,703 | €522,265 | -€10,438 | -2.0% |
| Fixed assets | 21/28 | €396,076 | €382,077 | -€13,999 | -3.5% |
| Tangible fixed assets | 22/27 | €396,076 | €382,077 | -€13,999 | -3.5% |
| Land and buildings | 22 | €375,961 | €364,472 | -€11,489 | -3.1% |
| Plant, machinery and equipment | 23 | €2,985 | €1,742 | -€1,243 | -41.6% |
| Furniture and vehicles | 24 | €17,130 | €15,863 | -€1,267 | -7.4% |
| Current assets | 29/58 | €136,626 | €140,188 | +€3,561 | +2.6% |
| Amounts receivable within one year | 40/41 | €67,931 | €35,628 | -€32,304 | -47.6% |
| Trade receivables | 40 | €61,110 | €33,655 | -€27,455 | -44.9% |
| Other amounts receivable | 41 | €6,821 | €1,972 | -€4,849 | -71.1% |
| Cash at bank and in hand | 54/58 | €65,212 | €101,788 | +€36,576 | +56.1% |
| Deferred charges and accrued income | 490/1 | €3,483 | €2,772 | -€711 | -20.4% |
| Total equity and liabilities | 10/49 | €532,703 | €522,265 | -€10,438 | -2.0% |
| Equity | 10/15 | €221,860 | €186,815 | -€35,045 | -15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,060 | €167,160 | -€34,900 | -17.3% |
| Tax-exempt reserves | 132 | €1,300 | €1,300 | = | 0.0% |
| Distributable reserves | 133 | €200,760 | €165,860 | -€34,900 | -17.4% |
| Profit (loss) carried forward | 14 | €1,200 | €1,055 | -€145 | -12.1% |
| Amounts payable | 17/49 | €310,842 | €335,450 | +€24,607 | +7.9% |
| Amounts payable after more than one year | 17 | €281,812 | €271,071 | -€10,741 | -3.8% |
| Financial debts | 170/4 | €281,812 | €271,071 | -€10,741 | -3.8% |
| Amounts payable within one year | 42/48 | €29,030 | €64,379 | +€35,349 | +122% |
| Current portion of amounts payable after more than one year | 42 | €10,304 | €10,741 | +€438 | +4.2% |
| Trade debts | 44 | €2,143 | €8,831 | +€6,689 | +312% |
| Suppliers | 440/4 | €2,143 | €8,831 | +€6,689 | +312% |
| Taxes, remuneration and social security | 45 | €3,981 | €865 | -€3,115 | -78.3% |
| Taxes | 450/3 | €3,981 | - | -€3,981 | |
| Remuneration and social security | 454/9 | - | €865 | +€865 | |
| Other amounts payable | 47/48 | €12,603 | €43,941 | +€31,338 | +249% |
| Remuneration, social security and pensions | 62 | €2,566 | €12,087 | +€9,522 | +371% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,916 | €19,090 | +€1,174 | +6.6% |
| Other operating charges | 640/8 | €6,321 | €4,068 | -€2,252 | -35.6% |
| Gross operating margin | 9900 | €42,744 | €78,198 | +€35,454 | +82.9% |
| Operating profit (loss) | 9901 | €15,942 | €42,953 | +€27,011 | +169% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €12,677 | €12,383 | -€294 | -2.3% |
| Recurring financial charges | 65 | €12,677 | €12,383 | -€294 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €3,288 | €30,570 | +€27,282 | +830% |
| Income taxes | 67/77 | -€872 | €5,715 | +€6,587 | |
| Profit (loss) for the period | 9904 | €4,159 | €24,855 | +€20,695 | +498% |
| Profit (loss) for the period to be appropriated | 9905 | €4,159 | €24,855 | +€20,695 | +498% |
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 1 November 2026 via checked.be.