Daelman architect: 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.
Daelman architect
Largest movements
- Receivables within one year -€37,964
down €37,964 (-47.6%), from €79,719 to €41,755
of which Other amounts receivable: -€19,829
- Cash +€29,937
up €29,937 (+31.3%), from €95,788 to €125,725
mainly Receivables within one year (+€37,964) and Depreciation (+€37,604)
- Tangible fixed assets -€10,522
down €10,522 (-2.9%), from €369,015 to €358,493
of which Land and buildings: -€8,004
- Trade debts -€31,421
down €31,421 (-90.0%), from €34,927 to €3,506
- Provisions +€22,500
new in 2025: €22,500
- Tax, wage and social debts -€5,619
down €5,619 (-44.4%), from €12,667 to €7,048
of which Taxes: -€4,917
- Gross operating margin -€86,180
down €86,180 (-53.4%), from €161,294 to €75,114
- Taxes -€53,701
down €53,701 (-99.6%), from €53,914 to €213
- Financial income +€2,908
up €2,908 (+3,107%), from €94 to €3,001
- Depreciation +€2,856
up €2,856 (+8.2%), from €34,748 to €37,604
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.
Derived cash bridge
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 | €546,495 | €528,292 | -€18,203 | -3.3% |
| Fixed assets | 21/28 | €369,015 | €358,493 | -€10,522 | -2.9% |
| Tangible fixed assets | 22/27 | €369,015 | €358,493 | -€10,522 | -2.9% |
| Land and buildings | 22 | €362,256 | €354,252 | -€8,004 | -2.2% |
| Plant, machinery and equipment | 23 | €5,838 | €3,568 | -€2,270 | -38.9% |
| Other tangible fixed assets | 26 | €921 | €673 | -€248 | -26.9% |
| Current assets | 29/58 | €177,480 | €169,799 | -€7,681 | -4.3% |
| Amounts receivable within one year | 40/41 | €79,719 | €41,755 | -€37,964 | -47.6% |
| Trade receivables | 40 | €18,134 | €0 | -€18,134 | -100% |
| Other amounts receivable | 41 | €61,584 | €41,755 | -€19,829 | -32.2% |
| Cash at bank and in hand | 54/58 | €95,788 | €125,725 | +€29,937 | +31.3% |
| Deferred charges and accrued income | 490/1 | €1,973 | €2,318 | +€345 | +17.5% |
| Total equity and liabilities | 10/49 | €546,495 | €528,292 | -€18,203 | -3.3% |
| Equity | 10/15 | €497,816 | €494,447 | -€3,369 | -0.7% |
| Contributions | 10/11 | €37,192 | €37,192 | = | 0.0% |
| Reserves | 13 | €460,624 | €457,255 | -€3,369 | -0.7% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,060 | €8,060 | = | 0.0% |
| Distributable reserves | 133 | €452,564 | €449,195 | -€3,369 | -0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €22,500 | +€22,500 | |
| Provisions for liabilities and charges | 160/5 | - | €22,500 | +€22,500 | |
| Major repairs and maintenance | 162 | - | €22,500 | +€22,500 | |
| Amounts payable | 17/49 | €48,679 | €11,345 | -€37,334 | -76.7% |
| Amounts payable within one year | 42/48 | €48,679 | €11,345 | -€37,334 | -76.7% |
| Trade debts | 44 | €34,927 | €3,506 | -€31,421 | -90.0% |
| Suppliers | 440/4 | €34,927 | €3,506 | -€31,421 | -90.0% |
| Taxes, remuneration and social security | 45 | €12,667 | €7,048 | -€5,619 | -44.4% |
| Taxes | 450/3 | €7,791 | €2,874 | -€4,917 | -63.1% |
| Remuneration and social security | 454/9 | €4,876 | €4,174 | -€702 | -14.4% |
| Other amounts payable | 47/48 | €1,086 | €791 | -€295 | -27.1% |
| Non-recurring operating income | 76A | - | €22,468 | +€22,468 | |
| Remuneration, social security and pensions | 62 | €20,630 | €19,101 | -€1,529 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,748 | €37,604 | +€2,856 | +8.2% |
| Other operating charges | 640/8 | €2,192 | €2,015 | -€177 | -8.1% |
| Non-recurring operating charges | 66A | - | €22,500 | +€22,500 | |
| Gross operating margin | 9900 | €161,294 | €75,114 | -€86,180 | -53.4% |
| Operating profit (loss) | 9901 | €103,724 | -€6,105 | -€109,830 | |
| Financial income | 75/76B | €94 | €3,001 | +€2,908 | +3,107% |
| Recurring financial income | 75 | €94 | €3,001 | +€2,908 | +3,107% |
| Financial charges | 65/66B | €51 | €52 | +€1 | +1.8% |
| Recurring financial charges | 65 | €51 | €52 | +€1 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €103,767 | -€3,156 | -€106,923 | |
| Income taxes | 67/77 | €53,914 | €213 | -€53,701 | -99.6% |
| Profit (loss) for the period | 9904 | €49,853 | -€3,369 | -€53,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,853 | -€3,369 | -€53,222 |
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 16 October 2026 via checked.be.