DEBLANDRE 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.
DEBLANDRE ARCHITECTURE
Largest movements
- Receivables within one year +€32,762
up €32,762 (+43.4%), from €75,524 to €108,286
of which Other amounts receivable: +€44,320
- Cash -€6,386
down €6,386 (-50.8%), from €12,567 to €6,182
mainly Receivables within one year (-€32,762) and Tax, wage and social debts (-€4,349)
- Deferred charges and accrued income -€4,478
down €4,478 (-100%), from €4,478 to €0
- Trade debts +€12,288
up €12,288 (+329%), from €3,739 to €16,027
- Other debts +€11,944
up €11,944 (+42.3%), from €28,242 to €40,186
- Tax, wage and social debts -€4,349
down €4,349 (-61.8%), from €7,033 to €2,684
- Profit (loss) carried forward +€1,270
up €1,270 (+4.3%), from €29,394 to €30,664
- Write-downs +€4,500
new in 2025: €4,500
- Financial income +€1,405
up €1,405 (+335%), from €420 to €1,825
- Taxes -€767
down €767 (-38.8%), from €1,978 to €1,211
- Gross operating margin +€733
up €733 (+9.1%), from €8,097 to €8,830
- Financial charges +€380
up €380 (+17.7%), from €2,151 to €2,531
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 | €93,668 | €114,821 | +€21,154 | +22.6% |
| Fixed assets | 21/28 | €1,098 | €354 | -€744 | -67.8% |
| Tangible fixed assets | 22/27 | €1,058 | €314 | -€744 | -70.3% |
| Furniture and vehicles | 24 | €1,058 | €314 | -€744 | -70.3% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €92,570 | €114,467 | +€21,898 | +23.7% |
| Amounts receivable within one year | 40/41 | €75,524 | €108,286 | +€32,762 | +43.4% |
| Trade receivables | 40 | €69,420 | €57,862 | -€11,558 | -16.6% |
| Other amounts receivable | 41 | €6,104 | €50,423 | +€44,320 | +726% |
| Cash at bank and in hand | 54/58 | €12,567 | €6,182 | -€6,386 | -50.8% |
| Deferred charges and accrued income | 490/1 | €4,478 | €0 | -€4,478 | -100% |
| Total equity and liabilities | 10/49 | €93,668 | €114,821 | +€21,154 | +22.6% |
| Equity | 10/15 | €54,654 | €55,924 | +€1,270 | +2.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,394 | €30,664 | +€1,270 | +4.3% |
| Amounts payable | 17/49 | €39,014 | €58,897 | +€19,884 | +51.0% |
| Amounts payable within one year | 42/48 | €39,014 | €58,897 | +€19,884 | +51.0% |
| Trade debts | 44 | €3,739 | €16,027 | +€12,288 | +329% |
| Suppliers | 440/4 | €3,739 | €16,027 | +€12,288 | +329% |
| Taxes, remuneration and social security | 45 | €7,033 | €2,684 | -€4,349 | -61.8% |
| Taxes | 450/3 | €7,033 | €2,684 | -€4,349 | -61.8% |
| Other amounts payable | 47/48 | €28,242 | €40,186 | +€11,944 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €744 | -€19 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,500 | +€4,500 | |
| Other operating charges | 640/8 | €397 | €400 | +€2 | +0.6% |
| Gross operating margin | 9900 | €8,097 | €8,830 | +€733 | +9.1% |
| Operating profit (loss) | 9901 | €6,937 | €3,186 | -€3,750 | -54.1% |
| Financial income | 75/76B | €420 | €1,825 | +€1,405 | +335% |
| Recurring financial income | 75 | €420 | €1,825 | +€1,405 | +335% |
| Financial charges | 65/66B | €2,151 | €2,531 | +€380 | +17.7% |
| Recurring financial charges | 65 | €2,151 | €2,531 | +€380 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €5,206 | €2,481 | -€2,725 | -52.4% |
| Income taxes | 67/77 | €1,978 | €1,211 | -€767 | -38.8% |
| Profit (loss) for the period | 9904 | €3,228 | €1,270 | -€1,958 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,228 | €1,270 | -€1,958 | -60.7% |
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 30 October 2026 via checked.be.