DEL 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.
DEL architectes
Largest movements
- Receivables within one year +€18,116
up €18,116 (+132%), from €13,730 to €31,846
of which Trade receivables: +€21,442
- Cash -€10,269
down €10,269 (-29.8%), from €34,504 to €24,235
mainly Receivables within one year (-€18,116) and Other debts (-€9,602)
- Intangible fixed assets -€5,000
down €5,000 (-14.0%), from €35,808 to €30,808
- Tangible fixed assets -€1,521
down €1,521 (-65.4%), from €2,327 to €806
of which Plant, machinery and equipment: -€1,473
- Deferred charges and accrued income -€1,074
down €1,074 (-22.4%), from €4,800 to €3,726
- Reserves +€17,694
up €17,694 (+45.3%), from €39,061 to €56,755
- Other debts -€9,602
down €9,602 (-37.3%), from €25,750 to €16,147
- Debts after one year -€5,755
down €5,755 (-92.1%), from €6,248 to €493
- Tax, wage and social debts -€2,004
down €2,004 (-21.7%), from €9,251 to €7,247
- Gross operating margin +€15,924
up €15,924 (+102%), from €15,659 to €31,583
- Taxes +€3,082
up €3,082 (+142%), from €2,174 to €5,256
- Financial charges -€479
down €479 (-27.2%), from €1,760 to €1,281
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 | €91,610 | €91,861 | +€252 | +0.3% |
| Fixed assets | 21/28 | €38,575 | €32,054 | -€6,521 | -16.9% |
| Intangible fixed assets | 21 | €35,808 | €30,808 | -€5,000 | -14.0% |
| Tangible fixed assets | 22/27 | €2,327 | €806 | -€1,521 | -65.4% |
| Plant, machinery and equipment | 23 | €2,223 | €750 | -€1,473 | -66.2% |
| Furniture and vehicles | 24 | €104 | €56 | -€48 | -46.3% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €53,034 | €59,807 | +€6,773 | +12.8% |
| Amounts receivable within one year | 40/41 | €13,730 | €31,846 | +€18,116 | +132% |
| Trade receivables | 40 | €10,404 | €31,846 | +€21,442 | +206% |
| Other amounts receivable | 41 | €3,326 | €0 | -€3,326 | -100% |
| Cash at bank and in hand | 54/58 | €34,504 | €24,235 | -€10,269 | -29.8% |
| Deferred charges and accrued income | 490/1 | €4,800 | €3,726 | -€1,074 | -22.4% |
| Total equity and liabilities | 10/49 | €91,610 | €91,861 | +€252 | +0.3% |
| Equity | 10/15 | €40,561 | €58,255 | +€17,694 | +43.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €39,061 | €56,755 | +€17,694 | +45.3% |
| Distributable reserves | 133 | €39,061 | €56,755 | +€17,694 | +45.3% |
| Amounts payable | 17/49 | €51,049 | €33,607 | -€17,442 | -34.2% |
| Amounts payable after more than one year | 17 | €6,248 | €493 | -€5,755 | -92.1% |
| Financial debts | 170/4 | €6,248 | €493 | -€5,755 | -92.1% |
| Amounts payable within one year | 42/48 | €44,801 | €32,814 | -€11,987 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €5,472 | €5,755 | +€283 | +5.2% |
| Trade debts | 44 | €4,328 | €3,664 | -€663 | -15.3% |
| Suppliers | 440/4 | €4,328 | €3,664 | -€663 | -15.3% |
| Taxes, remuneration and social security | 45 | €9,251 | €7,247 | -€2,004 | -21.7% |
| Taxes | 450/3 | €9,251 | €7,247 | -€2,004 | -21.7% |
| Other amounts payable | 47/48 | €25,750 | €16,147 | -€9,602 | -37.3% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,722 | €6,521 | -€201 | -3.0% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Non-recurring operating charges | 66A | €0 | €137 | +€137 | |
| Gross operating margin | 9900 | €15,659 | €31,583 | +€15,924 | +102% |
| Operating profit (loss) | 9901 | €8,264 | €24,230 | +€15,966 | +193% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,760 | €1,281 | -€479 | -27.2% |
| Recurring financial charges | 65 | €1,760 | €1,281 | -€479 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €6,504 | €22,950 | +€16,446 | +253% |
| Income taxes | 67/77 | €2,174 | €5,256 | +€3,082 | +142% |
| Profit (loss) for the period | 9904 | €4,330 | €17,694 | +€13,363 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €4,330 | €17,694 | +€13,363 | +309% |
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 15 October 2026 via checked.be.