Callens Dierickx architecten: what changed
Callens Dierickx architecten
Largest movements
- Receivables within one year +€15,161
up €15,161 (+207%), from €7,321 to €22,481
of which Trade receivables: +€17,161
- Cash +€4,631
up €4,631 (+38.7%), from €11,980 to €16,611
mainly Net result for the year (+€15,510) and Tax, wage and social debts (+€6,449)
- Deferred charges and accrued income +€1,268
up €1,268 (+283%), from €448 to €1,716
- Tangible fixed assets -€1,255
down €1,255 (-21.1%), from €5,934 to €4,680
- Financial fixed assets +€1,250
up €1,250 (+43.6%), from €2,870 to €4,120
- Profit (loss) carried forward +€8,353
no longer reported in 2025 (was -€8,353)
- Reserves +€7,157
up €7,157 (+39.0%), from €18,365 to €25,522
- Tax, wage and social debts +€6,449
up €6,449 (+144%), from €4,490 to €10,940
- Trade debts -€911
down €911 (-10.8%), from €8,406 to €7,495
- Gross operating margin +€27,069
up €27,069, from -€5,738 to €21,331
- Taxes +€2,495
new in 2025: €2,495
- Depreciation +€480
up €480 (+22.9%), from €2,096 to €2,576
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,553 | €49,609 | +€21,055 | +73.7% |
| Fixed assets | 21/28 | €8,804 | €8,800 | -€5 | -0.1% |
| Tangible fixed assets | 22/27 | €5,934 | €4,680 | -€1,255 | -21.1% |
| Furniture and vehicles | 24 | €5,934 | €4,680 | -€1,255 | -21.1% |
| Financial fixed assets | 28 | €2,870 | €4,120 | +€1,250 | +43.6% |
| Current assets | 29/58 | €19,749 | €40,809 | +€21,060 | +107% |
| Amounts receivable within one year | 40/41 | €7,321 | €22,481 | +€15,161 | +207% |
| Trade receivables | 40 | €5,321 | €22,481 | +€17,161 | +323% |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €11,980 | €16,611 | +€4,631 | +38.7% |
| Deferred charges and accrued income | 490/1 | €448 | €1,716 | +€1,268 | +283% |
| Total equity and liabilities | 10/49 | €28,553 | €49,609 | +€21,055 | +73.7% |
| Equity | 10/15 | €13,012 | €28,522 | +€15,510 | +119% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,365 | €25,522 | +€7,157 | +39.0% |
| Distributable reserves | 133 | €18,365 | €25,522 | +€7,157 | +39.0% |
| Profit (loss) carried forward | 14 | -€8,353 | - | +€8,353 | |
| Amounts payable | 17/49 | €15,541 | €21,086 | +€5,545 | +35.7% |
| Amounts payable within one year | 42/48 | €15,541 | €21,086 | +€5,545 | +35.7% |
| Trade debts | 44 | €8,406 | €7,495 | -€911 | -10.8% |
| Suppliers | 440/4 | €8,406 | €7,495 | -€911 | -10.8% |
| Taxes, remuneration and social security | 45 | €4,490 | €10,940 | +€6,449 | +144% |
| Taxes | 450/3 | €4,490 | €10,940 | +€6,449 | +144% |
| Other amounts payable | 47/48 | €2,645 | €2,652 | +€7 | +0.3% |
| Remuneration, social security and pensions | 62 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,096 | €2,576 | +€480 | +22.9% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | -€5,738 | €21,331 | +€27,069 | |
| Operating profit (loss) | 9901 | -€8,221 | €18,101 | +€26,323 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €131 | €108 | -€23 | -17.5% |
| Recurring financial charges | 65 | €131 | €108 | -€23 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,353 | €18,004 | +€26,357 | |
| Income taxes | 67/77 | - | €2,495 | +€2,495 | |
| Profit (loss) for the period | 9904 | -€8,353 | €15,510 | +€23,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,353 | €15,510 | +€23,862 |
Next steps
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.