DE BACKER 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.
DE BACKER ARCHITECTEN
Largest movements
- Cash +€9,554
up €9,554 (+42.6%), from €22,445 to €31,998
mainly Net result for the year (+€7,119) and Depreciation (+€4,210)
- Tangible fixed assets -€2,739
down €2,739 (-27.0%), from €10,130 to €7,391
of which Furniture and vehicles: -€2,121
- Receivables within one year -€1,889
down €1,889 (-11.5%), from €16,375 to €14,486
of which Other amounts receivable: -€9,688
- Profit (loss) carried forward +€7,119
up €7,119 (+39.1%), from -€18,219 to -€11,100
- Trade debts -€3,594
down €3,594 (-67.4%), from €5,330 to €1,737
- Other debts +€1,540
up €1,540 (+4.0%), from €38,941 to €40,481
- Gross operating margin +€3,545
up €3,545 (+30.0%), from €11,829 to €15,373
- Taxes +€1,240
up €1,240 (+397%), from €312 to €1,552
- Depreciation +€622
up €622 (+17.3%), from €3,588 to €4,210
- Other operating charges -€324
down €324 (-12.1%), from €2,675 to €2,352
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 | €55,412 | €60,608 | +€5,196 | +9.4% |
| Fixed assets | 21/28 | €10,593 | €7,854 | -€2,739 | -25.9% |
| Tangible fixed assets | 22/27 | €10,130 | €7,391 | -€2,739 | -27.0% |
| Land and buildings | 22 | €2,221 | €1,603 | -€618 | -27.8% |
| Furniture and vehicles | 24 | €7,909 | €5,787 | -€2,121 | -26.8% |
| Financial fixed assets | 28 | €463 | €463 | = | 0.0% |
| Current assets | 29/58 | €44,819 | €52,754 | +€7,935 | +17.7% |
| Amounts receivable within one year | 40/41 | €16,375 | €14,486 | -€1,889 | -11.5% |
| Trade receivables | 40 | €6,687 | €14,486 | +€7,799 | +117% |
| Other amounts receivable | 41 | €9,688 | - | -€9,688 | |
| Cash at bank and in hand | 54/58 | €22,445 | €31,998 | +€9,554 | +42.6% |
| Deferred charges and accrued income | 490/1 | €6,000 | €6,271 | +€271 | +4.5% |
| Total equity and liabilities | 10/49 | €55,412 | €60,608 | +€5,196 | +9.4% |
| Equity | 10/15 | €2,241 | €9,360 | +€7,119 | +318% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,219 | -€11,100 | +€7,119 | +39.1% |
| Amounts payable | 17/49 | €53,171 | €51,248 | -€1,923 | -3.6% |
| Amounts payable within one year | 42/48 | €53,171 | €51,248 | -€1,923 | -3.6% |
| Trade debts | 44 | €5,330 | €1,737 | -€3,594 | -67.4% |
| Suppliers | 440/4 | €5,330 | €1,737 | -€3,594 | -67.4% |
| Taxes, remuneration and social security | 45 | €8,900 | €9,031 | +€131 | +1.5% |
| Taxes | 450/3 | €8,900 | €9,031 | +€131 | +1.5% |
| Other amounts payable | 47/48 | €38,941 | €40,481 | +€1,540 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,588 | €4,210 | +€622 | +17.3% |
| Other operating charges | 640/8 | €2,675 | €2,352 | -€324 | -12.1% |
| Gross operating margin | 9900 | €11,829 | €15,373 | +€3,545 | +30.0% |
| Operating profit (loss) | 9901 | €5,566 | €8,812 | +€3,247 | +58.3% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €157 | €162 | +€5 | +3.3% |
| Recurring financial charges | 65 | €157 | €162 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,409 | €8,671 | +€3,262 | +60.3% |
| Income taxes | 67/77 | €312 | €1,552 | +€1,240 | +397% |
| Profit (loss) for the period | 9904 | €5,097 | €7,119 | +€2,022 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,097 | €7,119 | +€2,022 | +39.7% |
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 21 October 2026 via checked.be.