CDM architects: 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.
CDM architects
Largest movements
- Cash -€8,893
down €8,893 (-88.0%), from €10,103 to €1,210
mainly Trade debts (-€5,840) and Net result for the year (-€3,413)
- Deferred charges and accrued income +€2,165
new in 2025: €2,165
- Receivables within one year -€1,859
down €1,859 (-14.3%), from €12,993 to €11,134
of which Other amounts receivable: -€2,050
- Trade debts -€5,840
down €5,840 (-96.5%), from €6,050 to €210
- Profit (loss) carried forward -€3,413
new in 2025: -€3,413
- Tax, wage and social debts +€682
up €682 (+173.0%), from €395 to €1,077
- Gross operating margin -€3,465
down €3,465, from €3,109 to -€356
- Other operating charges +€1,836
up €1,836 (+159.8%), from €1,149 to €2,985
- Taxes -€395
no longer reported in 2025 (was €395)
- Financial income -€80
no longer reported in 2025 (was €80)
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.
Cash bridge derived
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 | €23,095 | €14,508 | -€8,587 | -37.2% |
| Current assets | 29/58 | €23,095 | €14,508 | -€8,587 | -37.2% |
| Amounts receivable within one year | 40/41 | €12,993 | €11,134 | -€1,859 | -14.3% |
| Trade receivables | 40 | €10,943 | €11,134 | +€191 | +1.7% |
| Other amounts receivable | 41 | €2,050 | - | -€2,050 | |
| Cash at bank and in hand | 54/58 | €10,103 | €1,210 | -€8,893 | -88.0% |
| Deferred charges and accrued income | 490/1 | - | €2,165 | +€2,165 | |
| Total equity and liabilities | 10/49 | €23,095 | €14,508 | -€8,587 | -37.2% |
| Equity | 10/15 | €15,773 | €12,360 | -€3,413 | -21.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,773 | €13,773 | = | 0.0% |
| Distributable reserves | 133 | €13,773 | €13,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,413 | -€3,413 | |
| Amounts payable | 17/49 | €7,322 | €2,148 | -€5,174 | -70.7% |
| Amounts payable within one year | 42/48 | €7,322 | €2,148 | -€5,174 | -70.7% |
| Trade debts | 44 | €6,050 | €210 | -€5,840 | -96.5% |
| Suppliers | 440/4 | €6,050 | €210 | -€5,840 | -96.5% |
| Taxes, remuneration and social security | 45 | €395 | €1,077 | +€682 | +173.0% |
| Taxes | 450/3 | €395 | €1,077 | +€682 | +173.0% |
| Other amounts payable | 47/48 | €877 | €860 | -€17 | -1.9% |
| Other operating charges | 640/8 | €1,149 | €2,985 | +€1,836 | +159.8% |
| Gross operating margin | 9900 | €3,109 | -€356 | -€3,465 | |
| Operating profit (loss) | 9901 | €1,960 | -€3,341 | -€5,301 | |
| Financial income | 75/76B | €80 | - | -€80 | |
| Recurring financial income | 75 | €80 | - | -€80 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €1,973 | -€3,413 | -€5,386 | |
| Income taxes | 67/77 | €395 | - | -€395 | |
| Profit (loss) for the period | 9904 | €1,578 | -€3,413 | -€4,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,578 | -€3,413 | -€4,991 |
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 12 October 2026 via checked.be.