D-ARCHITECTEN: what changed
D-ARCHITECTEN
Largest movements
- Cash -€76,521
down €76,521 (-43.5%), from €175,759 to €99,238
mainly Contributions, distributions and other (-€87,482) and Receivables within one year (-€57,043)
- Receivables within one year +€57,043
up €57,043 (+63.3%), from €90,050 to €147,094
of which Trade receivables: +€71,511
- Tangible fixed assets +€16,122
up €16,122 (+27.0%), from €59,680 to €75,803
of which Leasing and similar rights: +€43,806
- Reserves -€53,007
down €53,007 (-17.8%), from €297,503 to €244,496
- Trade debts +€41,836
up €41,836 (+601%), from €6,966 to €48,802
- Tax, wage and social debts +€8,240
up €8,240 (+53.8%), from €15,318 to €23,558
- Gross operating margin +€24,857
up €24,857 (+48.0%), from €51,736 to €76,593
- Taxes +€8,186
up €8,186 (+90.4%), from €9,057 to €17,244
- Depreciation -€5,150
down €5,150 (-17.4%), from €29,575 to €24,424
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 | €325,987 | €323,057 | -€2,931 | -0.9% |
| Fixed assets | 21/28 | €59,680 | €75,803 | +€16,122 | +27.0% |
| Tangible fixed assets | 22/27 | €59,680 | €75,803 | +€16,122 | +27.0% |
| Plant, machinery and equipment | 23 | €11,136 | €25,638 | +€14,502 | +130% |
| Furniture and vehicles | 24 | €14,611 | €6,358 | -€8,253 | -56.5% |
| Leasing and similar rights | 25 | - | €43,806 | +€43,806 | |
| Other tangible fixed assets | 26 | €33,933 | - | -€33,933 | |
| Current assets | 29/58 | €266,307 | €247,254 | -€19,053 | -7.2% |
| Amounts receivable within one year | 40/41 | €90,050 | €147,094 | +€57,043 | +63.3% |
| Trade receivables | 40 | €54,406 | €125,917 | +€71,511 | +131% |
| Other amounts receivable | 41 | €35,644 | €21,176 | -€14,468 | -40.6% |
| Cash at bank and in hand | 54/58 | €175,759 | €99,238 | -€76,521 | -43.5% |
| Deferred charges and accrued income | 490/1 | €498 | €923 | +€424 | +85.1% |
| Total equity and liabilities | 10/49 | €325,987 | €323,057 | -€2,931 | -0.9% |
| Equity | 10/15 | €303,703 | €250,696 | -€53,007 | -17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €297,503 | €244,496 | -€53,007 | -17.8% |
| Distributable reserves | 133 | €297,503 | €244,496 | -€53,007 | -17.8% |
| Amounts payable | 17/49 | €22,284 | €72,361 | +€50,076 | +225% |
| Amounts payable within one year | 42/48 | €22,284 | €72,361 | +€50,076 | +225% |
| Trade debts | 44 | €6,966 | €48,802 | +€41,836 | +601% |
| Suppliers | 440/4 | €6,966 | €48,802 | +€41,836 | +601% |
| Taxes, remuneration and social security | 45 | €15,318 | €23,558 | +€8,240 | +53.8% |
| Taxes | 450/3 | €15,318 | €23,558 | +€8,240 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,575 | €24,424 | -€5,150 | -17.4% |
| Other operating charges | 640/8 | €599 | €617 | +€18 | +3.0% |
| Gross operating margin | 9900 | €51,736 | €76,593 | +€24,857 | +48.0% |
| Operating profit (loss) | 9901 | €21,562 | €51,551 | +€29,988 | +139% |
| Financial income | 75/76B | €326 | €519 | +€192 | +59.0% |
| Recurring financial income | 75 | €326 | €519 | +€192 | +59.0% |
| Financial charges | 65/66B | €374 | €352 | -€23 | -6.1% |
| Recurring financial charges | 65 | €374 | €352 | -€23 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €21,514 | €51,718 | +€30,204 | +140% |
| Income taxes | 67/77 | €9,057 | €17,244 | +€8,186 | +90.4% |
| Profit (loss) for the period | 9904 | €12,457 | €34,474 | +€22,017 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €12,457 | €34,474 | +€22,017 | +177% |
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 7 November 2026 via checked.be.