D² ARCHITECTURE ET COORDINATION: what changed
D² ARCHITECTURE ET COORDINATION
Largest movements
- Cash +€34,328
up €34,328 (+10,098%), from €340 to €34,668
mainly Net result for the year (+€32,190) and Tax, wage and social debts (+€10,008)
- Receivables within one year +€7,725
up €7,725 (+1,189%), from €650 to €8,375
of which Trade receivables: +€8,375
- Reserves +€24,000
up €24,000 (+834%), from €2,876 to €26,876
of which Distributable reserves: +€26,876
- Tax, wage and social debts +€10,008
new in 2025: €10,008
- Profit (loss) carried forward +€8,190
up €8,190, from -€8,109 to €80
- Gross operating margin +€46,940
up €46,940, from -€2,302 to €44,638
- Taxes +€11,000
new in 2025: €11,000
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 | €104,278 | €147,048 | +€42,769 | +41.0% |
| Fixed assets | 21/28 | €103,289 | €104,004 | +€715 | +0.7% |
| Intangible fixed assets | 21 | €102,500 | €102,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €789 | €1,504 | +€715 | +90.7% |
| Furniture and vehicles | 24 | €789 | €1,504 | +€715 | +90.7% |
| Current assets | 29/58 | €990 | €43,043 | +€42,054 | +4,249% |
| Amounts receivable within one year | 40/41 | €650 | €8,375 | +€7,725 | +1,189% |
| Trade receivables | 40 | - | €8,375 | +€8,375 | |
| Other amounts receivable | 41 | €650 | - | -€650 | |
| Cash at bank and in hand | 54/58 | €340 | €34,668 | +€34,328 | +10,098% |
| Total equity and liabilities | 10/49 | €104,278 | €147,048 | +€42,769 | +41.0% |
| Equity | 10/15 | €99,767 | €131,957 | +€32,190 | +32.3% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | - | -€105,000 | |
| Issued capital | 100 | €105,000 | - | -€105,000 | |
| Reserves | 13 | €2,876 | €26,876 | +€24,000 | +834% |
| Non-distributable reserves | 130/1 | €2,876 | - | -€2,876 | |
| Legal reserve | 130 | €2,876 | - | -€2,876 | |
| Distributable reserves | 133 | - | €26,876 | +€26,876 | |
| Profit (loss) carried forward | 14 | -€8,109 | €80 | +€8,190 | |
| Amounts payable | 17/49 | €4,512 | €15,091 | +€10,579 | +234% |
| Amounts payable within one year | 42/48 | €4,512 | €15,091 | +€10,579 | +234% |
| Trade debts | 44 | €106 | €789 | +€683 | +642% |
| Suppliers | 440/4 | €106 | €789 | +€683 | +642% |
| Taxes, remuneration and social security | 45 | - | €10,008 | +€10,008 | |
| Taxes | 450/3 | - | €10,008 | +€10,008 | |
| Other amounts payable | 47/48 | €4,405 | €4,294 | -€111 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €799 | +€442 | +124% |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Gross operating margin | 9900 | -€2,302 | €44,638 | +€46,940 | |
| Operating profit (loss) | 9901 | -€3,047 | €43,340 | +€46,386 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,182 | €43,190 | +€46,371 | |
| Income taxes | 67/77 | - | €11,000 | +€11,000 | |
| Profit (loss) for the period | 9904 | -€3,182 | €32,190 | +€35,371 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,182 | €32,190 | +€35,371 |
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 2 November 2026 via checked.be.