db 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.
db architecten
Largest movements
- Tangible fixed assets +€122,262
up €122,262 (+666.7%), from €18,338 to €140,600
of which Other tangible fixed assets: +€110,164
- Receivables after one year -€49,506
down €49,506 (-9.3%), from €530,792 to €481,286
- Cash -€28,715
down €28,715 (-45.2%), from €63,557 to €34,842
mainly Contributions, distributions and other (-€439,569) and Investment in fixed assets (net) (-€131,343)
- Receivables within one year +€26,105
up €26,105 (+290.3%), from €8,993 to €35,098
of which Trade receivables: +€22,621
- Other debts +€360,945
new in 2025: €360,945
- Reserves -€294,803
down €294,803 (-43.1%), from €684,711 to €389,908
of which Distributable reserves: -€294,803
- Trade debts +€13,148
up €13,148 (+123.6%), from €10,635 to €23,783
- Gross operating margin +€33,821
up €33,821 (+18.4%), from €183,528 to €217,349
- Other operating charges +€6,940
up €6,940 (+474.9%), from €1,461 to €8,401
- Financial charges +€6,543
up €6,543 (+5164.8%), from €127 to €6,670
- Depreciation +€5,827
up €5,827 (+179.0%), from €3,254 to €9,081
- Financial income -€4,625
down €4,625 (-23.3%), from €19,885 to €15,261
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.
Cash bridge derived
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 | €733,901 | €812,417 | +€78,516 | +10.7% |
| Fixed assets | 21/28 | €18,338 | €140,600 | +€122,262 | +666.7% |
| Tangible fixed assets | 22/27 | €18,338 | €140,600 | +€122,262 | +666.7% |
| Plant, machinery and equipment | 23 | - | €12,626 | +€12,626 | |
| Furniture and vehicles | 24 | €1,049 | €520 | -€528 | -50.4% |
| Other tangible fixed assets | 26 | €17,289 | €127,453 | +€110,164 | +637.2% |
| Current assets | 29/58 | €715,563 | €671,817 | -€43,746 | -6.1% |
| Amounts receivable after more than one year | 29 | €530,792 | €481,286 | -€49,506 | -9.3% |
| Other amounts receivable | 291 | €530,792 | €481,286 | -€49,506 | -9.3% |
| Amounts receivable within one year | 40/41 | €8,993 | €35,098 | +€26,105 | +290.3% |
| Trade receivables | 40 | €8,993 | €31,614 | +€22,621 | +251.5% |
| Other amounts receivable | 41 | - | €3,484 | +€3,484 | |
| Current investments | 50/53 | €108,693 | €110,060 | +€1,367 | +1.3% |
| Cash at bank and in hand | 54/58 | €63,557 | €34,842 | -€28,715 | -45.2% |
| Deferred charges and accrued income | 490/1 | €3,528 | €10,532 | +€7,004 | +198.5% |
| Total equity and liabilities | 10/49 | €733,901 | €812,417 | +€78,516 | +10.7% |
| Equity | 10/15 | €697,111 | €402,308 | -€294,803 | -42.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €684,711 | €389,908 | -€294,803 | -43.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €684,711 | €389,908 | -€294,803 | -43.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,790 | €410,109 | +€373,319 | +1014.7% |
| Amounts payable within one year | 42/48 | €36,790 | €410,109 | +€373,319 | +1014.7% |
| Trade debts | 44 | €10,635 | €23,783 | +€13,148 | +123.6% |
| Suppliers | 440/4 | €10,635 | €23,783 | +€13,148 | +123.6% |
| Taxes, remuneration and social security | 45 | €26,155 | €25,381 | -€774 | -3.0% |
| Taxes | 450/3 | €26,155 | €25,381 | -€774 | -3.0% |
| Other amounts payable | 47/48 | - | €360,945 | +€360,945 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,254 | €9,081 | +€5,827 | +179.0% |
| Other operating charges | 640/8 | €1,461 | €8,401 | +€6,940 | +474.9% |
| Gross operating margin | 9900 | €183,528 | €217,349 | +€33,821 | +18.4% |
| Operating profit (loss) | 9901 | €178,812 | €199,866 | +€21,054 | +11.8% |
| Financial income | 75/76B | €19,885 | €15,261 | -€4,625 | -23.3% |
| Recurring financial income | 75 | €19,885 | €15,261 | -€4,625 | -23.3% |
| Financial charges | 65/66B | €127 | €6,670 | +€6,543 | +5164.8% |
| Recurring financial charges | 65 | €127 | €6,670 | +€6,543 | +5164.8% |
| Profit (loss) for the period before taxes | 9903 | €198,570 | €208,457 | +€9,886 | +5.0% |
| Income taxes | 67/77 | €60,172 | €63,691 | +€3,520 | +5.8% |
| Profit (loss) for the period | 9904 | €138,399 | €144,766 | +€6,367 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,399 | €144,766 | +€6,367 | +4.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.