ARCHITECTENBUREAU DEVOOGDT PATRICK: 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 DEVOOGDT PATRICK
Largest movements
- Receivables within one year -€12,566
down €12,566 (-2.8%), from €448,651 to €436,084
of which Trade receivables: -€15,629
- Provisions -€25,236
no longer reported in 2025 (was €25,236)
- Reserves -€19,563
down €19,563 (-9.0%), from €218,464 to €198,901
of which Tax-exempt reserves: -€75,707
- Current portion of long-term debt +€17,313
up €17,313 (+225%), from €7,687 to €25,000
- Other debts +€15,010
up €15,010 (+15.3%), from €97,812 to €112,822
- Profit (loss) carried forward +€5,592
no longer reported in 2025 (was -€5,592)
- Taxes +€28,868
new in 2025: €28,868
- Depreciation +€4,622
new in 2025: €4,622
- Financial charges +€3,165
up €3,165 (+174%), from €1,823 to €4,988
- Gross operating margin +€2,756
up €2,756, from -€2,445 to €311
- Other operating charges -€368
down €368 (-26.1%), from €1,408 to €1,040
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 | €448,719 | €437,173 | -€11,546 | -2.6% |
| Fixed assets | 21/28 | - | €1,078 | +€1,078 | |
| Tangible fixed assets | 22/27 | - | €1,078 | +€1,078 | |
| Furniture and vehicles | 24 | - | €1,078 | +€1,078 | |
| Current assets | 29/58 | €448,719 | €436,096 | -€12,623 | -2.8% |
| Amounts receivable within one year | 40/41 | €448,651 | €436,084 | -€12,566 | -2.8% |
| Trade receivables | 40 | €50,676 | €35,047 | -€15,629 | -30.8% |
| Other amounts receivable | 41 | €397,975 | €401,038 | +€3,062 | +0.8% |
| Cash at bank and in hand | 54/58 | €68 | €11 | -€57 | -83.4% |
| Total equity and liabilities | 10/49 | €448,719 | €437,173 | -€11,546 | -2.6% |
| Equity | 10/15 | €304,072 | €290,101 | -€13,971 | -4.6% |
| Contributions | 10/11 | €91,200 | €91,200 | = | 0.0% |
| Reserves | 13 | €218,464 | €198,901 | -€19,563 | -9.0% |
| Non-distributable reserves | 130/1 | €10,360 | €10,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,360 | €10,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,707 | - | -€75,707 | |
| Distributable reserves | 133 | €132,396 | €188,541 | +€56,145 | +42.4% |
| Profit (loss) carried forward | 14 | -€5,592 | - | +€5,592 | |
| Provisions and deferred taxes | 16 | €25,236 | - | -€25,236 | |
| Deferred taxes | 168 | €25,236 | - | -€25,236 | |
| Amounts payable | 17/49 | €119,411 | €147,072 | +€27,662 | +23.2% |
| Amounts payable after more than one year | 17 | €657 | - | -€657 | |
| Financial debts | 170/4 | €657 | - | -€657 | |
| Amounts payable within one year | 42/48 | €114,675 | €147,072 | +€32,398 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €7,687 | €25,000 | +€17,313 | +225% |
| Financial debts | 43 | - | €558 | +€558 | |
| Credit institutions | 430/8 | - | €558 | +€558 | |
| Trade debts | 44 | €4,374 | €1,183 | -€3,191 | -73.0% |
| Suppliers | 440/4 | €4,374 | €1,183 | -€3,191 | -73.0% |
| Taxes, remuneration and social security | 45 | €4,801 | €7,509 | +€2,709 | +56.4% |
| Taxes | 450/3 | €4,801 | €7,509 | +€2,709 | +56.4% |
| Other amounts payable | 47/48 | €97,812 | €112,822 | +€15,010 | +15.3% |
| Accrued charges and deferred income | 492/3 | €4,079 | - | -€4,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,622 | +€4,622 | |
| Other operating charges | 640/8 | €1,408 | €1,040 | -€368 | -26.1% |
| Gross operating margin | 9900 | -€2,445 | €311 | +€2,756 | |
| Operating profit (loss) | 9901 | -€3,853 | -€5,351 | -€1,499 | -38.9% |
| Financial income | 75/76B | €85 | €0 | -€85 | -100.0% |
| Recurring financial income | 75 | €85 | €0 | -€85 | -100.0% |
| Financial charges | 65/66B | €1,823 | €4,988 | +€3,165 | +174% |
| Recurring financial charges | 65 | €1,823 | €4,988 | +€3,165 | +174% |
| Profit (loss) for the period before taxes | 9903 | -€5,592 | -€10,339 | -€4,748 | -84.9% |
| Transfer from deferred taxes | 780 | - | €25,236 | +€25,236 | |
| Income taxes | 67/77 | - | €28,868 | +€28,868 | |
| Profit (loss) for the period | 9904 | -€5,592 | -€13,971 | -€8,380 | -150% |
| Transfer from tax-exempt reserves | 789 | - | €75,707 | +€75,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,592 | €61,736 | +€67,328 |
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 26 October 2026 via checked.be.