« DDGM 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.
« DDGM architectes »
Largest movements
- Cash -€31,813
down €31,813 (-38.0%), from €83,732 to €51,918
mainly Contributions, distributions and other (-€117,500) and Trade debts (-€37,603)
- Tangible fixed assets +€29,216
up €29,216 (+347%), from €8,419 to €37,635
of which Plant, machinery and equipment: +€30,469
- Receivables within one year -€17,066
down €17,066 (-15.1%), from €112,754 to €95,688
of which Trade receivables: -€34,499
- Stocks and contracts -€15,427
down €15,427 (-9.6%), from €161,308 to €145,881
- Deferred charges and accrued income +€7,670
up €7,670 (+507%), from €1,514 to €9,184
- Other debts +€107,441
up €107,441 (+1,068%), from €10,059 to €117,500
- Profit (loss) carried forward -€85,370
down €85,370 (-41.4%), from €206,247 to €120,878
- Trade debts -€37,603
down €37,603 (-46.9%), from €80,161 to €42,558
- Tax, wage and social debts -€17,685
down €17,685 (-44.9%), from €39,368 to €21,682
of which Taxes: -€14,176
- Debts after one year +€13,619
new in 2025: €13,619
- Gross operating margin -€40,879
down €40,879 (-19.0%), from €214,693 to €173,814
- Staff costs +€38,723
up €38,723 (+42.1%), from €91,904 to €130,628
- Taxes -€14,715
down €14,715 (-75.2%), from €19,575 to €4,860
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 | €370,007 | €341,859 | -€28,148 | -7.6% |
| Fixed assets | 21/28 | €10,699 | €39,187 | +€28,488 | +266% |
| Intangible fixed assets | 21 | €2,280 | €1,552 | -€728 | -31.9% |
| Tangible fixed assets | 22/27 | €8,419 | €37,635 | +€29,216 | +347% |
| Plant, machinery and equipment | 23 | €6,594 | €37,063 | +€30,469 | +462% |
| Furniture and vehicles | 24 | €1,825 | €572 | -€1,253 | -68.7% |
| Current assets | 29/58 | €359,308 | €302,672 | -€56,636 | -15.8% |
| Stocks and contracts in progress | 3 | €161,308 | €145,881 | -€15,427 | -9.6% |
| Contracts in progress | 37 | €161,308 | €145,881 | -€15,427 | -9.6% |
| Amounts receivable within one year | 40/41 | €112,754 | €95,688 | -€17,066 | -15.1% |
| Trade receivables | 40 | €38,414 | €3,915 | -€34,499 | -89.8% |
| Other amounts receivable | 41 | €74,340 | €91,773 | +€17,433 | +23.5% |
| Cash at bank and in hand | 54/58 | €83,732 | €51,918 | -€31,813 | -38.0% |
| Deferred charges and accrued income | 490/1 | €1,514 | €9,184 | +€7,670 | +507% |
| Total equity and liabilities | 10/49 | €370,007 | €341,859 | -€28,148 | -7.6% |
| Equity | 10/15 | €222,747 | €137,378 | -€85,370 | -38.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Legal reserve | 130 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €206,247 | €120,878 | -€85,370 | -41.4% |
| Amounts payable | 17/49 | €147,260 | €204,481 | +€57,221 | +38.9% |
| Amounts payable after more than one year | 17 | - | €13,619 | +€13,619 | |
| Financial debts | 170/4 | - | €13,619 | +€13,619 | |
| Amounts payable within one year | 42/48 | €145,770 | €188,121 | +€42,352 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €16,182 | €6,381 | -€9,801 | -60.6% |
| Trade debts | 44 | €80,161 | €42,558 | -€37,603 | -46.9% |
| Suppliers | 440/4 | €80,161 | €42,558 | -€37,603 | -46.9% |
| Taxes, remuneration and social security | 45 | €39,368 | €21,682 | -€17,685 | -44.9% |
| Taxes | 450/3 | €27,131 | €12,955 | -€14,176 | -52.3% |
| Remuneration and social security | 454/9 | €12,237 | €8,728 | -€3,509 | -28.7% |
| Other amounts payable | 47/48 | €10,059 | €117,500 | +€107,441 | +1,068% |
| Accrued charges and deferred income | 492/3 | €1,490 | €2,741 | +€1,251 | +84.0% |
| Remuneration, social security and pensions | 62 | €91,904 | €130,628 | +€38,723 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,137 | €4,414 | -€723 | -14.1% |
| Other operating charges | 640/8 | €719 | €672 | -€47 | -6.5% |
| Gross operating margin | 9900 | €214,693 | €173,814 | -€40,879 | -19.0% |
| Operating profit (loss) | 9901 | €116,934 | €38,101 | -€78,833 | -67.4% |
| Financial income | 75/76B | €28 | €82 | +€55 | +197% |
| Recurring financial income | 75 | €28 | €82 | +€55 | +197% |
| Financial charges | 65/66B | €1,750 | €1,192 | -€558 | -31.9% |
| Recurring financial charges | 65 | €1,750 | €1,192 | -€558 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €115,212 | €36,991 | -€78,221 | -67.9% |
| Income taxes | 67/77 | €19,575 | €4,860 | -€14,715 | -75.2% |
| Profit (loss) for the period | 9904 | €95,636 | €32,130 | -€63,506 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,636 | €32,130 | -€63,506 | -66.4% |
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 15 October 2026 via checked.be.