ARCHITECTENBUREAU KRIS DEVOLDER: 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 KRIS DEVOLDER
Largest movements
- Receivables within one year +€54,719
up €54,719 (+1,551%), from €3,528 to €58,247
of which Trade receivables: +€54,749
- Cash -€44,534
down €44,534 (-10.8%), from €410,668 to €366,134
mainly Receivables within one year (-€54,719) and Tax, wage and social debts (-€4,804)
- Deferred charges and accrued income -€6,151
down €6,151 (-85.4%), from €7,201 to €1,050
- Reserves +€7,140
up €7,140 (+2.2%), from €325,860 to €333,000
of which Distributable reserves: +€9,000
- Tax, wage and social debts -€4,804
down €4,804 (-33.9%), from €14,155 to €9,351
- Gross operating margin -€2,130
down €2,130 (-14.9%), from €14,320 to €12,189
- Taxes -€692
down €692 (-22.0%), from €3,142 to €2,450
- Financial charges +€342
up €342 (+64.0%), from €535 to €877
- Other operating charges +€313
up €313 (+37.4%), from €838 to €1,151
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 | €421,397 | €425,431 | +€4,034 | +1.0% |
| Current assets | 29/58 | €421,397 | €425,431 | +€4,034 | +1.0% |
| Amounts receivable within one year | 40/41 | €3,528 | €58,247 | +€54,719 | +1,551% |
| Trade receivables | 40 | €3,442 | €58,190 | +€54,749 | +1,591% |
| Other amounts receivable | 41 | €86 | €57 | -€29 | -33.8% |
| Cash at bank and in hand | 54/58 | €410,668 | €366,134 | -€44,534 | -10.8% |
| Deferred charges and accrued income | 490/1 | €7,201 | €1,050 | -€6,151 | -85.4% |
| Total equity and liabilities | 10/49 | €421,397 | €425,431 | +€4,034 | +1.0% |
| Equity | 10/15 | €338,345 | €346,056 | +€7,711 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €325,860 | €333,000 | +€7,140 | +2.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €324,000 | €333,000 | +€9,000 | +2.8% |
| Profit (loss) carried forward | 14 | €85 | €656 | +€571 | +669% |
| Provisions and deferred taxes | 16 | €62,908 | €62,908 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €62,908 | €62,908 | = | 0.0% |
| Other liabilities and charges | 164/5 | €62,908 | €62,908 | = | 0.0% |
| Amounts payable | 17/49 | €20,144 | €16,467 | -€3,677 | -18.3% |
| Amounts payable within one year | 42/48 | €20,045 | €16,026 | -€4,020 | -20.1% |
| Trade debts | 44 | €1,093 | €860 | -€234 | -21.4% |
| Suppliers | 440/4 | €1,093 | €860 | -€234 | -21.4% |
| Taxes, remuneration and social security | 45 | €14,155 | €9,351 | -€4,804 | -33.9% |
| Taxes | 450/3 | €14,155 | €9,351 | -€4,804 | -33.9% |
| Other amounts payable | 47/48 | €4,797 | €5,815 | +€1,018 | +21.2% |
| Accrued charges and deferred income | 492/3 | €98 | €441 | +€343 | +348% |
| Other operating charges | 640/8 | €838 | €1,151 | +€313 | +37.4% |
| Gross operating margin | 9900 | €14,320 | €12,189 | -€2,130 | -14.9% |
| Operating profit (loss) | 9901 | €13,482 | €11,038 | -€2,444 | -18.1% |
| Financial income | 75/76B | €78 | €0 | -€78 | -100% |
| Recurring financial income | 75 | €78 | €0 | -€78 | -100% |
| Financial charges | 65/66B | €535 | €877 | +€342 | +64.0% |
| Recurring financial charges | 65 | €535 | €877 | +€342 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €13,025 | €10,161 | -€2,864 | -22.0% |
| Income taxes | 67/77 | €3,142 | €2,450 | -€692 | -22.0% |
| Profit (loss) for the period | 9904 | €9,883 | €7,711 | -€2,172 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,883 | €7,711 | -€2,172 | -22.0% |
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.