DCM ARCHITECTURE: 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.
DCM ARCHITECTURE
Largest movements
- Receivables within one year -€54,242
down €54,242 (-45.6%), from €119,050 to €64,808
of which Other amounts receivable: -€87,957
- Cash -€34,159
down €34,159 (-27.4%), from €124,838 to €90,678
mainly Contributions, distributions and other (-€181,486) and Trade debts (-€10,548)
- Profit (loss) carried forward -€98,091
no longer reported in 2025 (was €98,091)
- Other debts +€74,303
new in 2025: €74,303
- Reserves -€45,613
down €45,613 (-49.3%), from €92,615 to €47,001
of which Distributable reserves: -€45,613
- Trade debts -€10,548
down €10,548 (-59.0%), from €17,872 to €7,324
- Accrued charges and deferred income -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin +€21,930
up €21,930 (+61.8%), from €35,510 to €57,441
- Financial income -€4,987
down €4,987 (-92.9%), from €5,371 to €383
- Taxes +€3,373
up €3,373 (+49.0%), from €6,881 to €10,253
- Depreciation +€984
up €984 (+16.6%), from €5,933 to €6,918
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 | €275,286 | €185,337 | -€89,950 | -32.7% |
| Fixed assets | 21/28 | €30,840 | €29,844 | -€995 | -3.2% |
| Tangible fixed assets | 22/27 | €30,840 | €29,844 | -€995 | -3.2% |
| Land and buildings | 22 | €11,315 | €13,586 | +€2,272 | +20.1% |
| Plant, machinery and equipment | 23 | €15,592 | €13,273 | -€2,319 | -14.9% |
| Furniture and vehicles | 24 | €3,933 | €2,985 | -€948 | -24.1% |
| Current assets | 29/58 | €244,447 | €155,492 | -€88,955 | -36.4% |
| Amounts receivable within one year | 40/41 | €119,050 | €64,808 | -€54,242 | -45.6% |
| Trade receivables | 40 | €31,093 | €64,808 | +€33,715 | +108% |
| Other amounts receivable | 41 | €87,957 | - | -€87,957 | |
| Cash at bank and in hand | 54/58 | €124,838 | €90,678 | -€34,159 | -27.4% |
| Deferred charges and accrued income | 490/1 | €559 | €6 | -€553 | -99.0% |
| Total equity and liabilities | 10/49 | €275,286 | €185,337 | -€89,950 | -32.7% |
| Equity | 10/15 | €203,106 | €59,401 | -€143,705 | -70.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €92,615 | €47,001 | -€45,613 | -49.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,755 | €45,141 | -€45,613 | -50.3% |
| Profit (loss) carried forward | 14 | €98,091 | - | -€98,091 | |
| Amounts payable | 17/49 | €72,181 | €125,936 | +€53,755 | +74.5% |
| Amounts payable after more than one year | 17 | €23,374 | €23,374 | = | 0.0% |
| Financial debts | 170/4 | €23,374 | €23,374 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,806 | €102,561 | +€58,755 | +134% |
| Current portion of amounts payable after more than one year | 42 | €14,620 | €10,020 | -€4,601 | -31.5% |
| Trade debts | 44 | €17,872 | €7,324 | -€10,548 | -59.0% |
| Suppliers | 440/4 | €17,872 | €7,324 | -€10,548 | -59.0% |
| Taxes, remuneration and social security | 45 | €11,314 | €10,914 | -€400 | -3.5% |
| Taxes | 450/3 | €6,375 | €7,106 | +€731 | +11.5% |
| Remuneration and social security | 454/9 | €4,939 | €3,808 | -€1,131 | -22.9% |
| Other amounts payable | 47/48 | - | €74,303 | +€74,303 | |
| Accrued charges and deferred income | 492/3 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,933 | €6,918 | +€984 | +16.6% |
| Other operating charges | 640/8 | €571 | €1,086 | +€515 | +90.1% |
| Gross operating margin | 9900 | €35,510 | €57,441 | +€21,930 | +61.8% |
| Operating profit (loss) | 9901 | €29,005 | €49,437 | +€20,431 | +70.4% |
| Financial income | 75/76B | €5,371 | €383 | -€4,987 | -92.9% |
| Recurring financial income | 75 | €5,371 | €383 | -€4,987 | -92.9% |
| Financial charges | 65/66B | €1,446 | €1,786 | +€340 | +23.5% |
| Recurring financial charges | 65 | €1,446 | €1,786 | +€340 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €32,930 | €48,035 | +€15,104 | +45.9% |
| Income taxes | 67/77 | €6,881 | €10,253 | +€3,373 | +49.0% |
| Profit (loss) for the period | 9904 | €26,050 | €37,781 | +€11,731 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,050 | €37,781 | +€11,731 | +45.0% |
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 15 October 2026 via checked.be.