DEJONGHE 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.
DEJONGHE ARCHITECTEN
Largest movements
- Tangible fixed assets +€10,615
up €10,615 (+57.7%), from €18,405 to €29,020
of which Land and buildings: +€13,082
- Receivables within one year +€9,873
up €9,873 (+164%), from €6,005 to €15,878
of which Trade receivables: +€10,575
- Cash -€4,340
down €4,340 (-4.5%), from €95,416 to €91,075
mainly Investment in fixed assets (net) (-€15,220) and Contributions, distributions and other (-€11,765)
- Deferred charges and accrued income +€4,204
new in 2025: €4,204
- Reserves +€25,947
up €25,947 (+26.4%), from €98,151 to €124,099
- Other debts -€8,316
down €8,316 (-65.1%), from €12,768 to €4,452
- Tax, wage and social debts +€1,990
up €1,990 (+84.7%), from €2,351 to €4,341
- Gross operating margin +€9,068
up €9,068 (+20.0%), from €45,277 to €54,345
- Depreciation +€2,013
up €2,013 (+77.7%), from €2,592 to €4,606
- Taxes +€1,143
up €1,143 (+12.3%), from €9,298 to €10,441
- Financial charges +€797
up €797 (+486%), from €164 to €961
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 | €119,826 | €140,178 | +€20,352 | +17.0% |
| Fixed assets | 21/28 | €18,405 | €29,020 | +€10,615 | +57.7% |
| Tangible fixed assets | 22/27 | €18,405 | €29,020 | +€10,615 | +57.7% |
| Land and buildings | 22 | €15,110 | €28,192 | +€13,082 | +86.6% |
| Furniture and vehicles | 24 | €3,295 | €829 | -€2,467 | -74.9% |
| Current assets | 29/58 | €101,421 | €111,158 | +€9,737 | +9.6% |
| Amounts receivable within one year | 40/41 | €6,005 | €15,878 | +€9,873 | +164% |
| Trade receivables | 40 | €5,303 | €15,878 | +€10,575 | +199% |
| Other amounts receivable | 41 | €702 | - | -€702 | |
| Cash at bank and in hand | 54/58 | €95,416 | €91,075 | -€4,340 | -4.5% |
| Deferred charges and accrued income | 490/1 | - | €4,204 | +€4,204 | |
| Total equity and liabilities | 10/49 | €119,826 | €140,178 | +€20,352 | +17.0% |
| Equity | 10/15 | €100,651 | €126,599 | +€25,947 | +25.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €98,151 | €124,099 | +€25,947 | +26.4% |
| Distributable reserves | 133 | €98,151 | €124,099 | +€25,947 | +26.4% |
| Amounts payable | 17/49 | €19,175 | €13,580 | -€5,595 | -29.2% |
| Amounts payable within one year | 42/48 | €19,175 | €13,580 | -€5,595 | -29.2% |
| Trade debts | 44 | €4,057 | €4,787 | +€730 | +18.0% |
| Suppliers | 440/4 | €4,057 | €4,787 | +€730 | +18.0% |
| Taxes, remuneration and social security | 45 | €2,351 | €4,341 | +€1,990 | +84.7% |
| Taxes | 450/3 | €2,351 | €4,341 | +€1,990 | +84.7% |
| Other amounts payable | 47/48 | €12,768 | €4,452 | -€8,316 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,592 | €4,606 | +€2,013 | +77.7% |
| Other operating charges | 640/8 | €607 | €625 | +€18 | +3.0% |
| Gross operating margin | 9900 | €45,277 | €54,345 | +€9,068 | +20.0% |
| Operating profit (loss) | 9901 | €42,078 | €49,115 | +€7,037 | +16.7% |
| Financial income | 75/76B | €110 | - | -€110 | |
| Recurring financial income | 75 | €110 | - | -€110 | |
| Financial charges | 65/66B | €164 | €961 | +€797 | +486% |
| Recurring financial charges | 65 | €164 | €961 | +€797 | +486% |
| Profit (loss) for the period before taxes | 9903 | €42,024 | €48,154 | +€6,129 | +14.6% |
| Income taxes | 67/77 | €9,298 | €10,441 | +€1,143 | +12.3% |
| Profit (loss) for the period | 9904 | €32,726 | €37,712 | +€4,986 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,726 | €37,712 | +€4,986 | +15.2% |
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 22 October 2026 via checked.be.