DALT ARCHITECTES: 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.
DALT ARCHITECTES
Largest movements
- Stocks and contracts +€447,991
new in 2025: €447,991
- Tangible fixed assets -€15,769
down €15,769 (-4.4%), from €355,825 to €340,056
of which Land and buildings: -€15,300
- Deferred charges and accrued income -€8,930
down €8,930 (-82.7%), from €10,791 to €1,862
- Short-term financial debts +€441,213
new in 2025: €441,213
- Trade debts -€20,643
down €20,643 (-33.4%), from €61,729 to €41,087
- Debts after one year -€16,501
down €16,501 (-4.8%), from €345,444 to €328,943
- Profit (loss) carried forward +€10,244
up €10,244 (+76.4%), from €13,412 to €23,656
- Gross operating margin +€87,696
up €87,696 (+125%), from €70,255 to €157,951
- Staff costs +€49,570
up €49,570 (+87.5%), from €56,656 to €106,225
- Depreciation +€16,860
up €16,860 (+501%), from €3,366 to €20,226
- Financial charges +€16,654
up €16,654 (+1,143%), from €1,456 to €18,110
- Other operating charges +€2,434
up €2,434 (+345%), from €704 to €3,138
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 | €459,480 | €869,159 | +€409,679 | +89.2% |
| Formation expenses | 20 | €803 | €360 | -€444 | -55.2% |
| Fixed assets | 21/28 | €357,139 | €341,370 | -€15,769 | -4.4% |
| Tangible fixed assets | 22/27 | €355,825 | €340,056 | -€15,769 | -4.4% |
| Land and buildings | 22 | €343,080 | €327,780 | -€15,300 | -4.5% |
| Plant, machinery and equipment | 23 | - | €281 | +€281 | |
| Furniture and vehicles | 24 | €12,746 | €11,996 | -€750 | -5.9% |
| Financial fixed assets | 28 | €1,314 | €1,314 | = | 0.0% |
| Current assets | 29/58 | €101,537 | €527,429 | +€425,892 | +419% |
| Stocks and contracts in progress | 3 | - | €447,991 | +€447,991 | |
| Stocks | 30/36 | - | €447,991 | +€447,991 | |
| Amounts receivable within one year | 40/41 | €67,855 | €60,085 | -€7,770 | -11.5% |
| Trade receivables | 40 | €67,749 | €60,085 | -€7,664 | -11.3% |
| Other amounts receivable | 41 | €106 | - | -€106 | |
| Cash at bank and in hand | 54/58 | €22,891 | €17,491 | -€5,400 | -23.6% |
| Deferred charges and accrued income | 490/1 | €10,791 | €1,862 | -€8,930 | -82.7% |
| Total equity and liabilities | 10/49 | €459,480 | €869,159 | +€409,679 | +89.2% |
| Equity | 10/15 | €19,412 | €29,656 | +€10,244 | +52.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,412 | €23,656 | +€10,244 | +76.4% |
| Amounts payable | 17/49 | €440,068 | €839,503 | +€399,435 | +90.8% |
| Amounts payable after more than one year | 17 | €345,444 | €328,943 | -€16,501 | -4.8% |
| Financial debts | 170/4 | €345,444 | €328,943 | -€16,501 | -4.8% |
| Amounts payable within one year | 42/48 | €94,624 | €510,560 | +€415,936 | +440% |
| Current portion of amounts payable after more than one year | 42 | €15,857 | €16,501 | +€644 | +4.1% |
| Financial debts | 43 | - | €441,213 | +€441,213 | |
| Credit institutions | 430/8 | - | €441,213 | +€441,213 | |
| Trade debts | 44 | €61,729 | €41,087 | -€20,643 | -33.4% |
| Suppliers | 440/4 | €61,729 | €41,087 | -€20,643 | -33.4% |
| Taxes, remuneration and social security | 45 | €15,087 | €10,311 | -€4,777 | -31.7% |
| Taxes | 450/3 | €11,211 | €4,490 | -€6,721 | -60.0% |
| Remuneration and social security | 454/9 | €3,876 | €5,821 | +€1,945 | +50.2% |
| Other amounts payable | 47/48 | €1,950 | €1,449 | -€502 | -25.7% |
| Remuneration, social security and pensions | 62 | €56,656 | €106,225 | +€49,570 | +87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,366 | €20,226 | +€16,860 | +501% |
| Other operating charges | 640/8 | €704 | €3,138 | +€2,434 | +345% |
| Gross operating margin | 9900 | €70,255 | €157,951 | +€87,696 | +125% |
| Operating profit (loss) | 9901 | €9,529 | €28,362 | +€18,833 | +198% |
| Financial income | 75/76B | - | €287 | +€287 | |
| Recurring financial income | 75 | - | €287 | +€287 | |
| Financial charges | 65/66B | €1,456 | €18,110 | +€16,654 | +1,143% |
| Recurring financial charges | 65 | €1,456 | €18,110 | +€16,654 | +1,143% |
| Profit (loss) for the period before taxes | 9903 | €8,073 | €10,539 | +€2,466 | +30.5% |
| Income taxes | 67/77 | €51 | €294 | +€244 | +482% |
| Profit (loss) for the period | 9904 | €8,022 | €10,244 | +€2,222 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,022 | €10,244 | +€2,222 | +27.7% |
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 17 October 2026 via checked.be.