Deneut Peter Architect: what changed
Deneut Peter Architect
Largest movements
- Current investments +€104,999
up €104,999 (+233%), from €45,000 to €149,998
- Cash -€33,299
down €33,299 (-33.5%), from €99,314 to €66,014
mainly Current investments (-€104,999) and Other debts (-€8,478)
- Tangible fixed assets -€15,418
down €15,418 (-41.9%), from €36,837 to €21,419
of which Furniture and vehicles: -€14,524
- Reserves +€63,544
up €63,544 (+37.5%), from €169,535 to €233,079
of which Distributable reserves: +€63,544
- Other debts -€8,478
down €8,478 (-40.6%), from €20,859 to €12,381
- Gross operating margin +€17,315
up €17,315 (+20.1%), from €86,118 to €103,433
- Taxes +€4,331
up €4,331 (+21.9%), from €19,762 to €24,093
- Financial income +€1,183
up €1,183 (+149%), from €795 to €1,979
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,819 | €273,284 | +€54,465 | +24.9% |
| Fixed assets | 21/28 | €36,837 | €21,419 | -€15,418 | -41.9% |
| Tangible fixed assets | 22/27 | €36,837 | €21,419 | -€15,418 | -41.9% |
| Furniture and vehicles | 24 | €30,357 | €15,832 | -€14,524 | -47.8% |
| Other tangible fixed assets | 26 | €6,480 | €5,586 | -€893 | -13.8% |
| Current assets | 29/58 | €181,983 | €251,865 | +€69,882 | +38.4% |
| Amounts receivable within one year | 40/41 | €35,953 | €33,705 | -€2,248 | -6.3% |
| Trade receivables | 40 | €35,953 | €33,705 | -€2,248 | -6.3% |
| Current investments | 50/53 | €45,000 | €149,998 | +€104,999 | +233% |
| Cash at bank and in hand | 54/58 | €99,314 | €66,014 | -€33,299 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,716 | €2,147 | +€431 | +25.1% |
| Total equity and liabilities | 10/49 | €218,819 | €273,284 | +€54,465 | +24.9% |
| Equity | 10/15 | €181,935 | €245,479 | +€63,544 | +34.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €169,535 | €233,079 | +€63,544 | +37.5% |
| Tax-exempt reserves | 132 | €185 | €185 | = | 0.0% |
| Distributable reserves | 133 | €169,350 | €232,894 | +€63,544 | +37.5% |
| Amounts payable | 17/49 | €36,884 | €27,805 | -€9,079 | -24.6% |
| Amounts payable within one year | 42/48 | €34,879 | €26,841 | -€8,037 | -23.0% |
| Trade debts | 44 | €579 | €1,221 | +€642 | +111% |
| Suppliers | 440/4 | €579 | €1,221 | +€642 | +111% |
| Taxes, remuneration and social security | 45 | €13,441 | €13,240 | -€201 | -1.5% |
| Taxes | 450/3 | €13,441 | €13,240 | -€201 | -1.5% |
| Other amounts payable | 47/48 | €20,859 | €12,381 | -€8,478 | -40.6% |
| Accrued charges and deferred income | 492/3 | €2,005 | €964 | -€1,042 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,114 | €15,418 | +€304 | +2.0% |
| Other operating charges | 640/8 | €357 | €245 | -€112 | -31.4% |
| Gross operating margin | 9900 | €86,118 | €103,433 | +€17,315 | +20.1% |
| Operating profit (loss) | 9901 | €70,647 | €87,771 | +€17,124 | +24.2% |
| Financial income | 75/76B | €795 | €1,979 | +€1,183 | +149% |
| Recurring financial income | 75 | €795 | €1,979 | +€1,183 | +149% |
| Financial charges | 65/66B | €2,159 | €2,113 | -€46 | -2.1% |
| Recurring financial charges | 65 | €2,159 | €2,113 | -€46 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €69,283 | €87,636 | +€18,353 | +26.5% |
| Income taxes | 67/77 | €19,762 | €24,093 | +€4,331 | +21.9% |
| Profit (loss) for the period | 9904 | €49,521 | €63,544 | +€14,022 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,521 | €63,544 | +€14,022 | +28.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.