Denayer 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.
Denayer Architecten
Largest movements
- Financial fixed assets +€45,000
up €45,000 (+2,093%), from €2,150 to €47,150
- Receivables within one year +€35,836
up €35,836, from €0 to €35,836
of which Other amounts receivable: +€30,836
- Tangible fixed assets +€23,026
up €23,026 (+308%), from €7,472 to €30,498
of which Other tangible fixed assets: +€25,666
- Cash -€6,996
down €6,996 (-39.4%), from €17,756 to €10,760
mainly Investment in fixed assets (net) (-€71,655) and Receivables within one year (-€35,836)
- Other debts +€72,290
up €72,290 (+1,874%), from €3,857 to €76,147
- Profit (loss) carried forward +€17,217
new in 2025: €17,217
- Reserves +€4,055
up €4,055 (+27.4%), from €14,783 to €18,838
- Tax, wage and social debts +€3,165
up €3,165 (+58.8%), from €5,382 to €8,547
- Gross operating margin +€26,564
up €26,564 (+382%), from €6,960 to €33,524
- Taxes +€6,300
up €6,300 (+321%), from €1,965 to €8,265
- Depreciation +€1,387
up €1,387 (+61.9%), from €2,242 to €3,629
- Financial income +€940
up €940 (+111,951%), from €1 to €941
- Other operating charges -€809
down €809 (-41.4%), from €1,954 to €1,146
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 | €27,926 | €125,248 | +€97,321 | +348% |
| Fixed assets | 21/28 | €9,622 | €77,648 | +€68,026 | +707% |
| Tangible fixed assets | 22/27 | €7,472 | €30,498 | +€23,026 | +308% |
| Furniture and vehicles | 24 | €7,472 | €4,832 | -€2,640 | -35.3% |
| Other tangible fixed assets | 26 | - | €25,666 | +€25,666 | |
| Financial fixed assets | 28 | €2,150 | €47,150 | +€45,000 | +2,093% |
| Current assets | 29/58 | €18,305 | €47,600 | +€29,295 | +160% |
| Amounts receivable within one year | 40/41 | €0 | €35,836 | +€35,836 | |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €0 | €30,836 | +€30,836 | |
| Cash at bank and in hand | 54/58 | €17,756 | €10,760 | -€6,996 | -39.4% |
| Deferred charges and accrued income | 490/1 | €549 | €1,004 | +€455 | +83.0% |
| Total equity and liabilities | 10/49 | €27,926 | €125,248 | +€97,321 | +348% |
| Equity | 10/15 | €18,283 | €39,555 | +€21,273 | +116% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €14,783 | €18,838 | +€4,055 | +27.4% |
| Distributable reserves | 133 | €14,783 | €18,838 | +€4,055 | +27.4% |
| Profit (loss) carried forward | 14 | - | €17,217 | +€17,217 | |
| Amounts payable | 17/49 | €9,644 | €85,692 | +€76,049 | +789% |
| Amounts payable within one year | 42/48 | €9,644 | €85,692 | +€76,049 | +789% |
| Trade debts | 44 | €405 | €998 | +€594 | +147% |
| Suppliers | 440/4 | €405 | €998 | +€594 | +147% |
| Taxes, remuneration and social security | 45 | €5,382 | €8,547 | +€3,165 | +58.8% |
| Taxes | 450/3 | €5,382 | €8,547 | +€3,165 | +58.8% |
| Other amounts payable | 47/48 | €3,857 | €76,147 | +€72,290 | +1,874% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,242 | €3,629 | +€1,387 | +61.9% |
| Other operating charges | 640/8 | €1,954 | €1,146 | -€809 | -41.4% |
| Gross operating margin | 9900 | €6,960 | €33,524 | +€26,564 | +382% |
| Operating profit (loss) | 9901 | €2,764 | €28,750 | +€25,986 | +940% |
| Financial income | 75/76B | €1 | €941 | +€940 | +111,951% |
| Recurring financial income | 75 | €1 | €941 | +€940 | +111,951% |
| Financial charges | 65/66B | €135 | €153 | +€18 | +13.3% |
| Recurring financial charges | 65 | €135 | €153 | +€18 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €2,629 | €29,538 | +€26,908 | +1,023% |
| Income taxes | 67/77 | €1,965 | €8,265 | +€6,300 | +321% |
| Profit (loss) for the period | 9904 | €664 | €21,273 | +€20,608 | +3,102% |
| Profit (loss) for the period to be appropriated | 9905 | €664 | €21,273 | +€20,608 | +3,102% |
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 31 October 2026 via checked.be.