ARCHITECTENBURO DIRK MOERMAN: 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.
ARCHITECTENBURO DIRK MOERMAN
Largest movements
- Receivables within one year -€233,415
down €233,415 (-93.6%), from €249,479 to €16,063
of which Other amounts receivable: -€181,353
- Current investments +€100,000
new in 2025: €100,000
- Cash -€19,477
down €19,477 (-38.2%), from €51,002 to €31,525
mainly Trade debts (-€165,090) and Current investments (-€100,000)
- Receivables after one year -€3,750
down €3,750 (-100%), from €3,750 to €0
- Trade debts -€165,090
down €165,090 (-95.4%), from €173,051 to €7,961
- Profit (loss) carried forward +€7,084
up €7,084 (+4.6%), from -€154,984 to -€147,900
- Other operating charges -€160,326
down €160,326 (-99.6%), from €160,980 to €654
- Financial charges -€2,975
down €2,975 (-94.1%), from €3,162 to €187
- Gross operating margin +€588
up €588 (+8.0%), from €7,313 to €7,901
- Taxes -€275
down €275 (-100%), from €275 to €0
- Financial income -€237
down €237 (-91.2%), from €260 to €23
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 | €312,616 | €155,154 | -€157,462 | -50.4% |
| Current assets | 29/58 | €312,616 | €155,154 | -€157,462 | -50.4% |
| Amounts receivable after more than one year | 29 | €3,750 | €0 | -€3,750 | -100% |
| Other amounts receivable | 291 | €3,750 | €0 | -€3,750 | -100% |
| Amounts receivable within one year | 40/41 | €249,479 | €16,063 | -€233,415 | -93.6% |
| Trade receivables | 40 | €64,433 | €12,370 | -€52,062 | -80.8% |
| Other amounts receivable | 41 | €185,046 | €3,693 | -€181,353 | -98.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €51,002 | €31,525 | -€19,477 | -38.2% |
| Deferred charges and accrued income | 490/1 | €8,385 | €7,566 | -€819 | -9.8% |
| Total equity and liabilities | 10/49 | €312,616 | €155,154 | -€157,462 | -50.4% |
| Equity | 10/15 | €67,441 | €74,525 | +€7,084 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €203,825 | €203,825 | = | 0.0% |
| Distributable reserves | 133 | €203,825 | €203,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,984 | -€147,900 | +€7,084 | +4.6% |
| Amounts payable | 17/49 | €245,175 | €80,629 | -€164,546 | -67.1% |
| Amounts payable within one year | 42/48 | €245,175 | €80,629 | -€164,546 | -67.1% |
| Trade debts | 44 | €173,051 | €7,961 | -€165,090 | -95.4% |
| Suppliers | 440/4 | €173,051 | €7,961 | -€165,090 | -95.4% |
| Taxes, remuneration and social security | 45 | €2,197 | €2,480 | +€283 | +12.9% |
| Taxes | 450/3 | €2,197 | €2,480 | +€283 | +12.9% |
| Other amounts payable | 47/48 | €69,927 | €70,188 | +€261 | +0.4% |
| Non-recurring operating income | 76A | - | €16,500 | +€16,500 | |
| Other operating charges | 640/8 | €160,980 | €654 | -€160,326 | -99.6% |
| Gross operating margin | 9900 | €7,313 | €7,901 | +€588 | +8.0% |
| Operating profit (loss) | 9901 | -€153,667 | €7,247 | +€160,914 | |
| Financial income | 75/76B | €260 | €23 | -€237 | -91.2% |
| Recurring financial income | 75 | €260 | €23 | -€237 | -91.2% |
| Financial charges | 65/66B | €3,162 | €187 | -€2,975 | -94.1% |
| Recurring financial charges | 65 | €3,162 | €187 | -€2,975 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | -€156,569 | €7,084 | +€163,653 | |
| Income taxes | 67/77 | €275 | €0 | -€275 | -100% |
| Profit (loss) for the period | 9904 | -€156,844 | €7,084 | +€163,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€156,844 | €7,084 | +€163,928 |
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 20 October 2026 via checked.be.