DANHIER 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.
DANHIER ARCHITECTES
Largest movements
- Receivables within one year +€66,752
up €66,752 (+293%), from €22,812 to €89,565
of which Other amounts receivable: +€45,291
- Cash +€51,981
up €51,981 (+2,174%), from €2,392 to €54,373
mainly Net result for the year (+€79,131) and Other debts (+€59,277)
- Intangible fixed assets -€5,000
down €5,000 (-14.7%), from €33,932 to €28,932
- Financial fixed assets +€2,985
up €2,985 (+206%), from €1,452 to €4,437
- Other debts +€59,277
new in 2025: €59,277
- Tax, wage and social debts +€45,372
up €45,372 (+683%), from €6,642 to €52,014
- Profit (loss) carried forward +€19,854
up €19,854 (+117%), from €16,913 to €36,767
- Debts after one year -€8,392
down €8,392 (-31.9%), from €26,269 to €17,877
- Gross operating margin +€87,405
up €87,405 (+296%), from €29,562 to €116,967
- Taxes +€26,311
up €26,311 (+810%), from €3,249 to €29,560
- Other operating charges -€1,950
down €1,950 (-72.7%), from €2,682 to €731
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 | €64,227 | €180,328 | +€116,101 | +181% |
| Fixed assets | 21/28 | €38,898 | €36,390 | -€2,508 | -6.4% |
| Intangible fixed assets | 21 | €33,932 | €28,932 | -€5,000 | -14.7% |
| Tangible fixed assets | 22/27 | €3,515 | €3,022 | -€493 | -14.0% |
| Furniture and vehicles | 24 | €3,515 | €3,022 | -€493 | -14.0% |
| Financial fixed assets | 28 | €1,452 | €4,437 | +€2,985 | +206% |
| Current assets | 29/58 | €25,329 | €143,938 | +€118,608 | +468% |
| Amounts receivable within one year | 40/41 | €22,812 | €89,565 | +€66,752 | +293% |
| Trade receivables | 40 | €16,697 | €38,158 | +€21,461 | +129% |
| Other amounts receivable | 41 | €6,116 | €51,407 | +€45,291 | +741% |
| Cash at bank and in hand | 54/58 | €2,392 | €54,373 | +€51,981 | +2,174% |
| Deferred charges and accrued income | 490/1 | €125 | - | -€125 | |
| Total equity and liabilities | 10/49 | €64,227 | €180,328 | +€116,101 | +181% |
| Equity | 10/15 | €17,913 | €37,767 | +€19,854 | +111% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,913 | €36,767 | +€19,854 | +117% |
| Amounts payable | 17/49 | €46,315 | €142,561 | +€96,247 | +208% |
| Amounts payable after more than one year | 17 | €26,269 | €17,877 | -€8,392 | -31.9% |
| Financial debts | 170/4 | €26,269 | €17,877 | -€8,392 | -31.9% |
| Amounts payable within one year | 42/48 | €19,362 | €123,990 | +€104,629 | +540% |
| Current portion of amounts payable after more than one year | 42 | €8,272 | €8,392 | +€120 | +1.4% |
| Trade debts | 44 | €4,447 | €4,307 | -€140 | -3.1% |
| Suppliers | 440/4 | €4,447 | €4,307 | -€140 | -3.1% |
| Taxes, remuneration and social security | 45 | €6,642 | €52,014 | +€45,372 | +683% |
| Taxes | 450/3 | €6,642 | €52,014 | +€45,372 | +683% |
| Other amounts payable | 47/48 | - | €59,277 | +€59,277 | |
| Accrued charges and deferred income | 492/3 | €684 | €694 | +€10 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,959 | €6,332 | +€373 | +6.3% |
| Other operating charges | 640/8 | €2,682 | €731 | -€1,950 | -72.7% |
| Non-recurring operating charges | 66A | €2,312 | - | -€2,312 | |
| Gross operating margin | 9900 | €29,562 | €116,967 | +€87,405 | +296% |
| Operating profit (loss) | 9901 | €18,610 | €109,904 | +€91,295 | +491% |
| Financial income | 75/76B | €5 | €8 | +€3 | +56.2% |
| Recurring financial income | 75 | €5 | €8 | +€3 | +56.2% |
| Financial charges | 65/66B | €891 | €1,222 | +€331 | +37.1% |
| Recurring financial charges | 65 | €891 | €1,222 | +€331 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €17,724 | €108,691 | +€90,967 | +513% |
| Income taxes | 67/77 | €3,249 | €29,560 | +€26,311 | +810% |
| Profit (loss) for the period | 9904 | €14,475 | €79,131 | +€64,656 | +447% |
| Profit (loss) for the period to be appropriated | 9905 | €14,475 | €79,131 | +€64,656 | +447% |
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 23 October 2026 via checked.be.