DESMET & LAMMENS ARCHITECTEN: what changed
What changed
DESMET & LAMMENS ARCHITECTEN
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€39,225
2024 · €20,638+€18,586
Equity
€215,929
2024 · €191,615+€24,314
Cash
€318,358
2024 · €379,263-€60,905
Balance sheet total
€441,468
2024 · €496,216-€54,748
Largest movements
Assets
- Cash -€60,905
down €60,905 (-16.1%), from €379,263 to €318,358
mainly Other debts (-€64,393) and Stocks and contracts (-€20,868)
- Stocks and contracts +€20,868
up €20,868 (+522%), from €4,000 to €24,868
- Receivables within one year -€16,037
down €16,037 (-15.9%), from €101,071 to €85,035
of which Trade receivables: -€55,756
Equity and liabilities
- Other debts -€64,393
down €64,393 (-41.0%), from €157,026 to €92,633
- Reserves +€24,314
up €24,314 (+13.6%), from €179,215 to €203,529
- Trade debts -€15,249
down €15,249 (-13.2%), from €115,586 to €100,337
Income statement
- Gross operating margin +€22,821
up €22,821 (+45.6%), from €49,992 to €72,812
- Taxes +€7,699
up €7,699 (+55.1%), from €13,985 to €21,684
- Financial charges -€3,747
down €3,747 (-31.5%), from €11,900 to €8,153
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.
Result 2024
€20,638
Gross operating margin
+€22,821
Staff costs
+€31
Depreciation
+€89
Other operating charges
-€398
Financial income
-€3
Financial charges
+€3,747
Taxes
-€7,699
Result 2025
€39,225
raises the resultlowers the result
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.
From operations
-€44,137
Investment
-€1,858
Financing
-€14,911
Cash 2024
€379,263
From operations (derived)
-€44,137
Net result for the year
+€39,225
Depreciation
+€3,221
Stocks and contracts
-€20,868
Receivables within one year
+€16,037
Deferred charges and accrued income
-€2,690
Trade debts
-€15,249
Tax, wage and social debts
+€3,576
Advances received
+€726
Other debts
-€64,393
Accrued charges and deferred income
-€3,722
Investment (derived)
-€1,858
Investment in fixed assets (net)
-€1,858
Financing
-€14,911
Contributions, distributions and other
-€14,911
Cash 2025
€318,358
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €496,216 | €441,468 | -€54,748 | -11.0% |
| Fixed assets | 21/28 | €6,300 | €4,937 | -€1,363 | -21.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €6,300 | €4,937 | -€1,363 | -21.6% |
| Furniture and vehicles | 24 | €6,300 | €4,937 | -€1,363 | -21.6% |
| Current assets | 29/58 | €489,916 | €436,532 | -€53,384 | -10.9% |
| Stocks and contracts in progress | 3 | €4,000 | €24,868 | +€20,868 | +522% |
| Contracts in progress | 37 | €4,000 | €24,868 | +€20,868 | +522% |
| Amounts receivable within one year | 40/41 | €101,071 | €85,035 | -€16,037 | -15.9% |
| Trade receivables | 40 | €101,071 | €45,315 | -€55,756 | -55.2% |
| Other amounts receivable | 41 | €0 | €39,720 | +€39,720 | |
| Cash at bank and in hand | 54/58 | €379,263 | €318,358 | -€60,905 | -16.1% |
| Deferred charges and accrued income | 490/1 | €5,581 | €8,272 | +€2,690 | +48.2% |
| Total equity and liabilities | 10/49 | €496,216 | €441,468 | -€54,748 | -11.0% |
| Equity | 10/15 | €191,615 | €215,929 | +€24,314 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €179,215 | €203,529 | +€24,314 | +13.6% |
| Distributable reserves | 133 | €179,215 | €203,529 | +€24,314 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €304,601 | €225,539 | -€79,062 | -26.0% |
| Amounts payable within one year | 42/48 | €292,906 | €217,567 | -€75,339 | -25.7% |
| Trade debts | 44 | €115,586 | €100,337 | -€15,249 | -13.2% |
| Suppliers | 440/4 | €115,586 | €100,337 | -€15,249 | -13.2% |
| Advances received on contracts in progress | 46 | €6,461 | €7,187 | +€726 | +11.2% |
| Taxes, remuneration and social security | 45 | €13,834 | €17,410 | +€3,576 | +25.9% |
| Taxes | 450/3 | €13,834 | €17,410 | +€3,576 | +25.9% |
| Other amounts payable | 47/48 | €157,026 | €92,633 | -€64,393 | -41.0% |
| Accrued charges and deferred income | 492/3 | €11,694 | €7,972 | -€3,722 | -31.8% |
| Remuneration, social security and pensions | 62 | €46 | €15 | -€31 | -66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,310 | €3,221 | -€89 | -2.7% |
| Other operating charges | 640/8 | €115 | €513 | +€398 | +346% |
| Gross operating margin | 9900 | €49,992 | €72,812 | +€22,821 | +45.6% |
| Operating profit (loss) | 9901 | €46,520 | €69,062 | +€22,542 | +48.5% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €11,900 | €8,153 | -€3,747 | -31.5% |
| Recurring financial charges | 65 | €11,900 | €8,153 | -€3,747 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €34,623 | €60,909 | +€26,286 | +75.9% |
| Income taxes | 67/77 | €13,985 | €21,684 | +€7,699 | +55.1% |
| Profit (loss) for the period | 9904 | €20,638 | €39,225 | +€18,586 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,638 | €39,225 | +€18,586 | +90.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.