Architectenbureau Dekrem: what changed
What changed
Architectenbureau Dekrem
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€30,939
2024 · €7,040+€23,899
Equity
€192,278
2024 · €161,339+€30,939
Cash
€2,813
2024 · €3,050-€237
Balance sheet total
€426,131
2024 · €402,889+€23,243
Largest movements
Assets
- Receivables within one year +€30,244
up €30,244 (+39.7%), from €76,201 to €106,446
of which Trade receivables: +€27,671
- Deferred charges and accrued income -€5,717
down €5,717 (-22.7%), from €25,158 to €19,441
Equity and liabilities
- Reserves +€30,930
up €30,930 (+21.6%), from €143,031 to €173,961
- Debts after one year -€12,983
down €12,983 (-6.7%), from €194,188 to €181,205
- Tax, wage and social debts +€9,670
up €9,670 (+183%), from €5,291 to €14,961
of which Taxes: +€10,620
- Trade debts +€5,015
up €5,015 (+45.4%), from €11,051 to €16,067
Income statement
- Gross operating margin +€43,672
up €43,672 (+189%), from €23,051 to €66,723
- Taxes +€8,709
up €8,709 (+271%), from €3,218 to €11,927
- Depreciation +€8,631
up €8,631 (+104%), from €8,299 to €16,930
- Financial charges +€2,089
up €2,089 (+53.1%), from €3,933 to €6,022
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.
Result 2024
€7,040
Gross operating margin
+€43,672
Depreciation
-€8,631
Other operating charges
-€321
Other operating items
-€23
Financial income
-€0
Financial charges
-€2,089
Taxes
-€8,709
Result 2025
€30,939
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€30,866
Investment
-€15,882
Financing
-€15,221
Cash 2024
€3,050
From operations (derived)
+€30,866
Net result for the year
+€30,939
Depreciation
+€16,930
Receivables within one year
-€30,244
Deferred charges and accrued income
+€5,717
Trade debts
+€5,015
Tax, wage and social debts
+€9,670
Other debts
-€4,095
Accrued charges and deferred income
-€3,065
Investment (derived)
-€15,882
Investment in fixed assets (net)
-€15,882
Financing
-€15,221
Debts after one year
-€12,983
Current portion of long-term debt
+€129
Short-term financial debts
-€2,366
Cash 2025
€2,813
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,889 | €426,131 | +€23,243 | +5.8% |
| Fixed assets | 21/28 | €298,479 | €297,431 | -€1,048 | -0.4% |
| Intangible fixed assets | 21 | €6,243 | €3,926 | -€2,317 | -37.1% |
| Tangible fixed assets | 22/27 | €292,235 | €293,504 | +€1,269 | +0.4% |
| Land and buildings | 22 | €279,340 | €271,347 | -€7,993 | -2.9% |
| Furniture and vehicles | 24 | €12,895 | €22,157 | +€9,263 | +71.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €104,410 | €128,700 | +€24,290 | +23.3% |
| Amounts receivable within one year | 40/41 | €76,201 | €106,446 | +€30,244 | +39.7% |
| Trade receivables | 40 | €68,420 | €96,091 | +€27,671 | +40.4% |
| Other amounts receivable | 41 | €7,782 | €10,355 | +€2,573 | +33.1% |
| Cash at bank and in hand | 54/58 | €3,050 | €2,813 | -€237 | -7.8% |
| Deferred charges and accrued income | 490/1 | €25,158 | €19,441 | -€5,717 | -22.7% |
| Total equity and liabilities | 10/49 | €402,889 | €426,131 | +€23,243 | +5.8% |
| Equity | 10/15 | €161,339 | €192,278 | +€30,939 | +19.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €143,031 | €173,961 | +€30,930 | +21.6% |
| Distributable reserves | 133 | €143,031 | €173,961 | +€30,930 | +21.6% |
| Profit (loss) carried forward | 14 | €5,908 | €5,916 | +€9 | +0.1% |
| Amounts payable | 17/49 | €241,549 | €233,853 | -€7,696 | -3.2% |
| Amounts payable after more than one year | 17 | €194,188 | €181,205 | -€12,983 | -6.7% |
| Financial debts | 170/4 | €194,188 | €181,205 | -€12,983 | -6.7% |
| Amounts payable within one year | 42/48 | €42,261 | €50,614 | +€8,352 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €12,855 | €12,983 | +€129 | +1.0% |
| Financial debts | 43 | €2,366 | - | -€2,366 | |
| Credit institutions | 430/8 | €2,366 | - | -€2,366 | |
| Trade debts | 44 | €11,051 | €16,067 | +€5,015 | +45.4% |
| Suppliers | 440/4 | €11,051 | €16,067 | +€5,015 | +45.4% |
| Taxes, remuneration and social security | 45 | €5,291 | €14,961 | +€9,670 | +183% |
| Taxes | 450/3 | €4,341 | €14,961 | +€10,620 | +245% |
| Remuneration and social security | 454/9 | €950 | - | -€950 | |
| Other amounts payable | 47/48 | €10,697 | €6,602 | -€4,095 | -38.3% |
| Accrued charges and deferred income | 492/3 | €5,100 | €2,035 | -€3,065 | -60.1% |
| Non-recurring operating income | 76A | - | €670 | +€670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,299 | €16,930 | +€8,631 | +104% |
| Other operating charges | 640/8 | €561 | €881 | +€321 | +57.2% |
| Non-recurring operating charges | 66A | €0 | €23 | +€23 | |
| Gross operating margin | 9900 | €23,051 | €66,723 | +€43,672 | +189% |
| Operating profit (loss) | 9901 | €14,191 | €48,888 | +€34,697 | +244% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,933 | €6,022 | +€2,089 | +53.1% |
| Recurring financial charges | 65 | €3,933 | €6,022 | +€2,089 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €10,258 | €42,866 | +€32,608 | +318% |
| Income taxes | 67/77 | €3,218 | €11,927 | +€8,709 | +271% |
| Profit (loss) for the period | 9904 | €7,040 | €30,939 | +€23,899 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €7,040 | €30,939 | +€23,899 | +339% |
Next steps
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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 5 November 2026 via checked.be.