D.A.O. Architecture: what changed
D.A.O. Architecture
Largest movements
- Receivables within one year +€9,271
up €9,271 (+24.5%), from €37,827 to €47,099
of which Trade receivables: +€15,125
- Deferred charges and accrued income -€1,774
down €1,774 (-41.3%), from €4,298 to €2,524
- Tangible fixed assets -€775
down €775 (-22.9%), from €3,382 to €2,607
of which Land and buildings: -€456
- Current investments -€589
down €589 (-99.9%), from €589 to €1
- Trade debts +€16,293
up €16,293 (+74.6%), from €21,832 to €38,125
- Tax, wage and social debts -€5,535
down €5,535 (-28.2%), from €19,642 to €14,106
of which Remuneration and social security: -€2,783
- Profit (loss) carried forward -€4,049
down €4,049 (-7.8%), from -€51,892 to -€55,941
- Accrued charges and deferred income -€610
down €610 (-99.4%), from €614 to €4
- Gross operating margin -€21,555
down €21,555 (-92.7%), from €23,262 to €1,706
- Other operating charges +€1,179
up €1,179 (+113%), from €1,040 to €2,219
- Write-downs -€363
down €363 (-173%), from -€210 to -€572
- Financial income +€362
up €362 (+2,604%), from €14 to €376
- Financial charges -€262
down €262 (-6.8%), from €3,832 to €3,570
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 | €46,452 | €52,254 | +€5,802 | +12.5% |
| Fixed assets | 21/28 | €3,382 | €2,607 | -€775 | -22.9% |
| Tangible fixed assets | 22/27 | €3,382 | €2,607 | -€775 | -22.9% |
| Land and buildings | 22 | €1,367 | €911 | -€456 | -33.3% |
| Plant, machinery and equipment | 23 | €288 | €253 | -€36 | -12.4% |
| Furniture and vehicles | 24 | €1,727 | €1,443 | -€284 | -16.4% |
| Current assets | 29/58 | €43,069 | €49,647 | +€6,578 | +15.3% |
| Amounts receivable within one year | 40/41 | €37,827 | €47,099 | +€9,271 | +24.5% |
| Trade receivables | 40 | €28,320 | €43,446 | +€15,125 | +53.4% |
| Other amounts receivable | 41 | €9,507 | €3,653 | -€5,854 | -61.6% |
| Current investments | 50/53 | €589 | €1 | -€589 | -99.9% |
| Cash at bank and in hand | 54/58 | €355 | €24 | -€331 | -93.3% |
| Deferred charges and accrued income | 490/1 | €4,298 | €2,524 | -€1,774 | -41.3% |
| Total equity and liabilities | 10/49 | €46,452 | €52,254 | +€5,802 | +12.5% |
| Equity | 10/15 | -€10,403 | -€14,452 | -€4,049 | -38.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,889 | €22,889 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €21,089 | €21,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,892 | -€55,941 | -€4,049 | -7.8% |
| Amounts payable | 17/49 | €56,855 | €66,706 | +€9,852 | +17.3% |
| Amounts payable within one year | 42/48 | €56,241 | €66,702 | +€10,461 | +18.6% |
| Financial debts | 43 | €14,767 | €14,471 | -€297 | -2.0% |
| Credit institutions | 430/8 | €14,767 | €14,471 | -€297 | -2.0% |
| Trade debts | 44 | €21,832 | €38,125 | +€16,293 | +74.6% |
| Suppliers | 440/4 | €21,832 | €38,125 | +€16,293 | +74.6% |
| Taxes, remuneration and social security | 45 | €19,642 | €14,106 | -€5,535 | -28.2% |
| Taxes | 450/3 | €16,859 | €14,106 | -€2,753 | -16.3% |
| Remuneration and social security | 454/9 | €2,783 | - | -€2,783 | |
| Accrued charges and deferred income | 492/3 | €614 | €4 | -€610 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €781 | €775 | -€5 | -0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€210 | -€572 | -€363 | -173% |
| Other operating charges | 640/8 | €1,040 | €2,219 | +€1,179 | +113% |
| Gross operating margin | 9900 | €23,262 | €1,706 | -€21,555 | -92.7% |
| Operating profit (loss) | 9901 | €21,650 | -€716 | -€22,366 | |
| Financial income | 75/76B | €14 | €376 | +€362 | +2,604% |
| Recurring financial income | 75 | €14 | €376 | +€362 | +2,604% |
| Financial charges | 65/66B | €3,832 | €3,570 | -€262 | -6.8% |
| Recurring financial charges | 65 | €3,832 | €3,570 | -€262 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €17,832 | -€3,910 | -€21,742 | |
| Income taxes | 67/77 | €157 | €139 | -€18 | -11.3% |
| Profit (loss) for the period | 9904 | €17,675 | -€4,049 | -€21,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,675 | -€4,049 | -€21,724 |
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.