DAM architecten: 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.
DAM architecten
Largest movements
- Cash -€73,121
down €73,121 (-42.0%), from €174,060 to €100,939
mainly Investment in fixed assets (net) (-€54,392) and Other debts (-€20,346)
- Tangible fixed assets +€47,194
up €47,194 (+247%), from €19,103 to €66,297
of which Furniture and vehicles: +€49,761
- Receivables within one year +€20,062
up €20,062 (+65.3%), from €30,705 to €50,767
of which Other amounts receivable: +€10,740
- Other debts -€20,346
down €20,346 (-45.1%), from €45,133 to €24,787
- Debts after one year +€16,396
new in 2025: €16,396
- Reserves +€12,173
up €12,173 (+8.9%), from €136,661 to €148,833
- Tax, wage and social debts -€11,776
down €11,776 (-87.2%), from €13,501 to €1,725
of which Taxes: -€11,776
- Trade debts -€5,661
down €5,661 (-52.0%), from €10,886 to €5,225
- Gross operating margin -€23,569
down €23,569 (-51.0%), from €46,207 to €22,638
- Taxes -€6,144
down €6,144 (-52.6%), from €11,679 to €5,535
- Depreciation +€3,065
up €3,065 (+97.8%), from €3,134 to €6,198
- Financial income +€1,527
up €1,527 (+295%), from €518 to €2,045
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 | €224,781 | €219,923 | -€4,858 | -2.2% |
| Fixed assets | 21/28 | €19,103 | €67,297 | +€48,194 | +252% |
| Tangible fixed assets | 22/27 | €19,103 | €66,297 | +€47,194 | +247% |
| Furniture and vehicles | 24 | €1,520 | €51,281 | +€49,761 | +3,275% |
| Other tangible fixed assets | 26 | €17,583 | €15,016 | -€2,567 | -14.6% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €205,679 | €152,626 | -€53,052 | -25.8% |
| Amounts receivable within one year | 40/41 | €30,705 | €50,767 | +€20,062 | +65.3% |
| Trade receivables | 40 | €30,305 | €39,628 | +€9,322 | +30.8% |
| Other amounts receivable | 41 | €400 | €11,140 | +€10,740 | +2,685% |
| Cash at bank and in hand | 54/58 | €174,060 | €100,939 | -€73,121 | -42.0% |
| Deferred charges and accrued income | 490/1 | €914 | €920 | +€7 | +0.7% |
| Total equity and liabilities | 10/49 | €224,781 | €219,923 | -€4,858 | -2.2% |
| Equity | 10/15 | €155,261 | €167,433 | +€12,173 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,661 | €148,833 | +€12,173 | +8.9% |
| Distributable reserves | 133 | €136,661 | €148,833 | +€12,173 | +8.9% |
| Amounts payable | 17/49 | €69,521 | €52,490 | -€17,031 | -24.5% |
| Amounts payable after more than one year | 17 | - | €16,396 | +€16,396 | |
| Financial debts | 170/4 | - | €16,396 | +€16,396 | |
| Amounts payable within one year | 42/48 | €69,521 | €35,694 | -€33,827 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,957 | +€3,957 | |
| Trade debts | 44 | €10,886 | €5,225 | -€5,661 | -52.0% |
| Suppliers | 440/4 | €10,886 | €5,225 | -€5,661 | -52.0% |
| Taxes, remuneration and social security | 45 | €13,501 | €1,725 | -€11,776 | -87.2% |
| Taxes | 450/3 | €11,776 | - | -€11,776 | |
| Remuneration and social security | 454/9 | €1,725 | €1,725 | = | 0.0% |
| Other amounts payable | 47/48 | €45,133 | €24,787 | -€20,346 | -45.1% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,134 | €6,198 | +€3,065 | +97.8% |
| Other operating charges | 640/8 | €381 | €447 | +€66 | +17.4% |
| Gross operating margin | 9900 | €46,207 | €22,638 | -€23,569 | -51.0% |
| Operating profit (loss) | 9901 | €42,692 | €15,992 | -€26,700 | -62.5% |
| Financial income | 75/76B | €518 | €2,045 | +€1,527 | +295% |
| Recurring financial income | 75 | €518 | €2,045 | +€1,527 | +295% |
| Financial charges | 65/66B | €106 | €330 | +€224 | +212% |
| Recurring financial charges | 65 | €106 | €330 | +€224 | +212% |
| Profit (loss) for the period before taxes | 9903 | €43,104 | €17,708 | -€25,396 | -58.9% |
| Income taxes | 67/77 | €11,679 | €5,535 | -€6,144 | -52.6% |
| Profit (loss) for the period | 9904 | €31,425 | €12,173 | -€19,252 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,425 | €12,173 | -€19,252 | -61.3% |
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 14 October 2026 via checked.be.