DB Architectuur: 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 Architectuur
Largest movements
- Cash +€33,899
up €33,899 (+40.2%), from €84,248 to €118,147
mainly Net result for the year (+€36,186) and Trade debts (+€10,496)
- Tangible fixed assets -€9,070
down €9,070 (-13.7%), from €65,970 to €56,900
of which Land and buildings: -€7,400
- Reserves +€29,656
up €29,656 (+28.1%), from €105,592 to €135,249
- Debts after one year -€13,176
down €13,176 (-37.5%), from €35,095 to €21,920
- Trade debts +€10,496
up €10,496 (+839%), from €1,250 to €11,746
- Tax, wage and social debts -€3,562
down €3,562 (-30.0%), from €11,877 to €8,314
- Gross operating margin +€8,301
up €8,301 (+15.2%), from €54,493 to €62,793
- Taxes +€2,813
up €2,813 (+24.2%), from €11,616 to €14,429
- Other operating charges -€897
down €897 (-34.7%), from €2,588 to €1,691
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 | €167,455 | €191,337 | +€23,882 | +14.3% |
| Fixed assets | 21/28 | €65,970 | €56,900 | -€9,070 | -13.7% |
| Tangible fixed assets | 22/27 | €65,970 | €56,900 | -€9,070 | -13.7% |
| Land and buildings | 22 | €59,200 | €51,800 | -€7,400 | -12.5% |
| Furniture and vehicles | 24 | €6,770 | €5,100 | -€1,670 | -24.7% |
| Current assets | 29/58 | €101,485 | €134,437 | +€32,952 | +32.5% |
| Amounts receivable within one year | 40/41 | €16,567 | €15,627 | -€940 | -5.7% |
| Trade receivables | 40 | €14,527 | €11,141 | -€3,386 | -23.3% |
| Other amounts receivable | 41 | €2,040 | €4,486 | +€2,446 | +120% |
| Cash at bank and in hand | 54/58 | €84,248 | €118,147 | +€33,899 | +40.2% |
| Deferred charges and accrued income | 490/1 | €670 | €663 | -€7 | -1.0% |
| Total equity and liabilities | 10/49 | €167,455 | €191,337 | +€23,882 | +14.3% |
| Equity | 10/15 | €105,692 | €135,349 | +€29,656 | +28.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €105,592 | €135,249 | +€29,656 | +28.1% |
| Distributable reserves | 133 | €105,592 | €135,249 | +€29,656 | +28.1% |
| Amounts payable | 17/49 | €61,763 | €55,989 | -€5,774 | -9.3% |
| Amounts payable after more than one year | 17 | €35,095 | €21,920 | -€13,176 | -37.5% |
| Financial debts | 170/4 | €35,095 | €21,920 | -€13,176 | -37.5% |
| Amounts payable within one year | 42/48 | €26,667 | €34,069 | +€7,402 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €12,681 | €13,176 | +€495 | +3.9% |
| Trade debts | 44 | €1,250 | €11,746 | +€10,496 | +839% |
| Suppliers | 440/4 | €1,250 | €11,746 | +€10,496 | +839% |
| Taxes, remuneration and social security | 45 | €11,877 | €8,314 | -€3,562 | -30.0% |
| Taxes | 450/3 | €11,877 | €8,314 | -€3,562 | -30.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,070 | €9,070 | = | 0.0% |
| Other operating charges | 640/8 | €2,588 | €1,691 | -€897 | -34.7% |
| Gross operating margin | 9900 | €54,493 | €62,793 | +€8,301 | +15.2% |
| Operating profit (loss) | 9901 | €42,835 | €52,033 | +€9,198 | +21.5% |
| Financial income | 75/76B | €380 | €490 | +€110 | +29.0% |
| Recurring financial income | 75 | €380 | €490 | +€110 | +29.0% |
| Financial charges | 65/66B | €2,261 | €1,908 | -€353 | -15.6% |
| Recurring financial charges | 65 | €2,261 | €1,908 | -€353 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €40,954 | €50,615 | +€9,661 | +23.6% |
| Income taxes | 67/77 | €11,616 | €14,429 | +€2,813 | +24.2% |
| Profit (loss) for the period | 9904 | €29,338 | €36,186 | +€6,848 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,338 | €36,186 | +€6,848 | +23.3% |
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 18 October 2026 via checked.be.