DDN ARCHITECTE: 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.
DDN ARCHITECTE
Largest movements
- Receivables within one year +€8,470
up €8,470 (+77.8%), from €10,890 to €19,360
- Cash +€5,766
up €5,766 (+11.4%), from €50,378 to €56,144
mainly Other debts (+€23,011) and Net result for the year (+€22,730)
- Deferred charges and accrued income -€4,990
down €4,990 (-31.7%), from €15,759 to €10,768
- Tangible fixed assets +€1,810
up €1,810 (+21.7%), from €8,338 to €10,148
of which Furniture and vehicles: +€2,319
- Other debts +€23,011
up €23,011 (+153.1%), from €15,032 to €38,044
- Reserves -€12,564
down €12,564 (-22.1%), from €56,803 to €44,239
- Depreciation +€1,107
up €1,107 (+45.9%), from €2,411 to €3,518
- Other operating charges +€399
up €399 (+102.9%), from €387 to €786
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 | €85,364 | €96,421 | +€11,056 | +13.0% |
| Fixed assets | 21/28 | €8,338 | €10,148 | +€1,810 | +21.7% |
| Tangible fixed assets | 22/27 | €8,338 | €10,148 | +€1,810 | +21.7% |
| Furniture and vehicles | 24 | €6,234 | €8,553 | +€2,319 | +37.2% |
| Other tangible fixed assets | 26 | €2,104 | €1,595 | -€509 | -24.2% |
| Current assets | 29/58 | €77,027 | €86,272 | +€9,246 | +12.0% |
| Amounts receivable within one year | 40/41 | €10,890 | €19,360 | +€8,470 | +77.8% |
| Trade receivables | 40 | €10,890 | €19,360 | +€8,470 | +77.8% |
| Cash at bank and in hand | 54/58 | €50,378 | €56,144 | +€5,766 | +11.4% |
| Deferred charges and accrued income | 490/1 | €15,759 | €10,768 | -€4,990 | -31.7% |
| Total equity and liabilities | 10/49 | €85,364 | €96,421 | +€11,056 | +13.0% |
| Equity | 10/15 | €61,803 | €49,239 | -€12,564 | -20.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,803 | €44,239 | -€12,564 | -22.1% |
| Distributable reserves | 133 | €56,803 | €44,239 | -€12,564 | -22.1% |
| Amounts payable | 17/49 | €23,562 | €47,182 | +€23,620 | +100.2% |
| Amounts payable within one year | 42/48 | €23,177 | €47,182 | +€24,004 | +103.6% |
| Current portion of amounts payable after more than one year | 42 | €833 | €1,000 | +€167 | +20.0% |
| Trade debts | 44 | €1,919 | €2,771 | +€852 | +44.4% |
| Suppliers | 440/4 | €1,919 | €2,771 | +€852 | +44.4% |
| Taxes, remuneration and social security | 45 | €5,393 | €5,367 | -€26 | -0.5% |
| Taxes | 450/3 | €5,393 | €5,367 | -€26 | -0.5% |
| Other amounts payable | 47/48 | €15,032 | €38,044 | +€23,011 | +153.1% |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,411 | €3,518 | +€1,107 | +45.9% |
| Other operating charges | 640/8 | €387 | €786 | +€399 | +102.9% |
| Gross operating margin | 9900 | €33,986 | €34,064 | +€78 | +0.2% |
| Operating profit (loss) | 9901 | €31,187 | €29,760 | -€1,427 | -4.6% |
| Financial charges | 65/66B | €198 | €221 | +€23 | +11.7% |
| Recurring financial charges | 65 | €198 | €221 | +€23 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €30,989 | €29,538 | -€1,450 | -4.7% |
| Income taxes | 67/77 | €6,485 | €6,808 | +€323 | +5.0% |
| Profit (loss) for the period | 9904 | €24,504 | €22,730 | -€1,774 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,504 | €22,730 | -€1,774 | -7.2% |
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 10 October 2026 via checked.be.