Architectenbureau DIVAA: what changed
What changed
Architectenbureau DIVAA
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
-€1,597
2024 · €471-€2,068
Equity
€193,209
2024 · €293,506-€100,297
Cash
€70,211
2024 · €73,772-€3,561
Balance sheet total
€1.2m
2024 · €1.3m-€23,267
Largest movements
Assets
- Tangible fixed assets -€41,935
down €41,935 (-3.6%), from €1.2m to €1.1m
of which Land and buildings: -€36,931
- Receivables within one year +€18,002
up €18,002 (+133%), from €13,520 to €31,522
of which Trade receivables: +€17,320
Equity and liabilities
- Reserves -€100,636
down €100,636 (-39.1%), from €257,408 to €156,772
of which Distributable reserves: -€94,340
- Other debts +€100,302
up €100,302 (+72.3%), from €138,739 to €239,040
- Current portion of long-term debt +€50,152
new in 2025: €50,152
- Short-term financial debts -€48,389
no longer reported in 2025 (was €48,389)
- Debts after one year -€39,660
down €39,660 (-5.5%), from €716,021 to €676,361
Income statement
- Gross operating margin +€11,431
up €11,431 (+8.6%), from €133,195 to €144,626
- Staff costs +€4,690
up €4,690 (+8.9%), from €52,625 to €57,315
- Other operating charges +€4,506
up €4,506 (+461%), from €977 to €5,483
- Financial charges +€2,576
up €2,576 (+9.8%), from €26,312 to €28,887
- Write-downs +€1,500
up €1,500, from -€1,500 to €0
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
€471
Gross operating margin
+€11,431
Staff costs
-€4,690
Depreciation
-€541
Write-downs
-€1,500
Other operating charges
-€4,506
Other operating items
-€210
Financial income
-€3
Financial charges
-€2,576
Taxes
+€527
Result 2025
-€1,597
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
+€142,101
Investment
-€9,066
Financing
-€136,596
Cash 2024
€73,772
From operations (derived)
+€142,101
Net result for the year
-€1,597
Depreciation
+€51,001
Receivables within one year
-€18,002
Deferred charges and accrued income
-€4,227
Provisions
-€1,109
Trade debts
+€10,570
Tax, wage and social debts
+€5,164
Other debts
+€100,302
Investment (derived)
-€9,066
Investment in fixed assets (net)
-€9,066
Financing
-€136,596
Debts after one year
-€39,660
Current portion of long-term debt
+€50,152
Short-term financial debts
-€48,389
Contributions, distributions and other
-€98,700
Cash 2025
€70,211
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,255,000 | €1,231,733 | -€23,267 | -1.9% |
| Fixed assets | 21/28 | €1,166,877 | €1,124,942 | -€41,935 | -3.6% |
| Tangible fixed assets | 22/27 | €1,166,712 | €1,124,777 | -€41,935 | -3.6% |
| Land and buildings | 22 | €1,147,637 | €1,110,707 | -€36,931 | -3.2% |
| Plant, machinery and equipment | 23 | €4,554 | €3,511 | -€1,043 | -22.9% |
| Furniture and vehicles | 24 | €14,521 | €10,559 | -€3,962 | -27.3% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €88,123 | €106,791 | +€18,668 | +21.2% |
| Amounts receivable within one year | 40/41 | €13,520 | €31,522 | +€18,002 | +133% |
| Trade receivables | 40 | €13,520 | €30,840 | +€17,320 | +128% |
| Other amounts receivable | 41 | - | €683 | +€683 | |
| Cash at bank and in hand | 54/58 | €73,772 | €70,211 | -€3,561 | -4.8% |
| Deferred charges and accrued income | 490/1 | €831 | €5,058 | +€4,227 | +509% |
| Total equity and liabilities | 10/49 | €1,255,000 | €1,231,733 | -€23,267 | -1.9% |
| Equity | 10/15 | €293,506 | €193,209 | -€100,297 | -34.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €257,408 | €156,772 | -€100,636 | -39.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €75,408 | €70,972 | -€4,436 | -5.9% |
| Distributable reserves | 133 | €180,140 | €85,800 | -€94,340 | -52.4% |
| Profit (loss) carried forward | 14 | €29,898 | €30,237 | +€339 | +1.1% |
| Provisions and deferred taxes | 16 | €18,852 | €17,743 | -€1,109 | -5.9% |
| Deferred taxes | 168 | €18,852 | €17,743 | -€1,109 | -5.9% |
| Amounts payable | 17/49 | €942,642 | €1,020,781 | +€78,139 | +8.3% |
| Amounts payable after more than one year | 17 | €716,021 | €676,361 | -€39,660 | -5.5% |
| Financial debts | 170/4 | €716,021 | €676,361 | -€39,660 | -5.5% |
| Amounts payable within one year | 42/48 | €226,621 | €344,420 | +€117,799 | +52.0% |
| Current portion of amounts payable after more than one year | 42 | - | €50,152 | +€50,152 | |
| Financial debts | 43 | €48,389 | - | -€48,389 | |
| Credit institutions | 430/8 | €48,389 | - | -€48,389 | |
| Trade debts | 44 | €7,830 | €18,399 | +€10,570 | +135% |
| Suppliers | 440/4 | €7,830 | €18,399 | +€10,570 | +135% |
| Taxes, remuneration and social security | 45 | €31,664 | €36,828 | +€5,164 | +16.3% |
| Taxes | 450/3 | €19,552 | €23,847 | +€4,295 | +22.0% |
| Remuneration and social security | 454/9 | €12,112 | €12,981 | +€869 | +7.2% |
| Other amounts payable | 47/48 | €138,739 | €239,040 | +€100,302 | +72.3% |
| Non-recurring operating income | 76A | €10,053 | €186 | -€9,867 | -98.1% |
| Remuneration, social security and pensions | 62 | €52,625 | €57,315 | +€4,690 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,460 | €51,001 | +€541 | +1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,500 | €0 | +€1,500 | |
| Other operating charges | 640/8 | €977 | €5,483 | +€4,506 | +461% |
| Non-recurring operating charges | 66A | - | €210 | +€210 | |
| Gross operating margin | 9900 | €133,195 | €144,626 | +€11,431 | +8.6% |
| Operating profit (loss) | 9901 | €30,633 | €30,617 | -€16 | -0.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.0% |
| Financial charges | 65/66B | €26,312 | €28,887 | +€2,576 | +9.8% |
| Recurring financial charges | 65 | €26,312 | €28,887 | +€2,576 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €4,324 | €1,730 | -€2,595 | -60.0% |
| Transfer from deferred taxes | 780 | €1,109 | €1,109 | = | 0.0% |
| Income taxes | 67/77 | €4,962 | €4,436 | -€527 | -10.6% |
| Profit (loss) for the period | 9904 | €471 | -€1,597 | -€2,068 | |
| Transfer from tax-exempt reserves | 789 | €4,436 | €4,436 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,907 | €2,839 | -€2,068 | -42.1% |
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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 2 November 2026 via checked.be.