DEVILLE & PARTNERS, bureau d'architecture: what changed
DEVILLE & PARTNERS, bureau d'architecture
Largest movements
- Cash -€10,084
down €10,084 (-58.1%), from €17,347 to €7,262
mainly Investment in fixed assets (net) (-€4,215) and Deferred charges and accrued income (-€4,172)
- Deferred charges and accrued income +€4,172
up €4,172 (+131%), from €3,191 to €7,363
- Tangible fixed assets -€669
down €669 (-2.6%), from €25,377 to €24,708
of which Other tangible fixed assets: -€3,877
- Profit (loss) carried forward -€3,005
down €3,005 (-48.6%), from €6,183 to €3,178
- Short-term financial debts -€2,775
down €2,775 (-26.6%), from €10,447 to €7,672
- Trade debts +€1,788
up €1,788 (+9.3%), from €19,225 to €21,013
- Tax, wage and social debts -€1,643
down €1,643 (-23.9%), from €6,886 to €5,243
- Other debts -€1,059
down €1,059 (-13.1%), from €8,066 to €7,007
- Gross operating margin -€15,980
down €15,980 (-72.9%), from €21,914 to €5,934
- Other operating charges -€3,804
down €3,804 (-82.8%), from €4,592 to €788
- Taxes -€2,700
down €2,700 (-71.2%), from €3,794 to €1,093
- Financial charges +€281
up €281 (+13.3%), from €2,119 to €2,401
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 | €60,430 | €53,736 | -€6,694 | -11.1% |
| Fixed assets | 21/28 | €25,402 | €24,733 | -€669 | -2.6% |
| Tangible fixed assets | 22/27 | €25,377 | €24,708 | -€669 | -2.6% |
| Furniture and vehicles | 24 | €1,353 | €4,561 | +€3,208 | +237% |
| Other tangible fixed assets | 26 | €24,024 | €20,147 | -€3,877 | -16.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €35,028 | €29,003 | -€6,025 | -17.2% |
| Amounts receivable within one year | 40/41 | €14,490 | €14,377 | -€113 | -0.8% |
| Trade receivables | 40 | €14,378 | €11,266 | -€3,113 | -21.6% |
| Other amounts receivable | 41 | €112 | €3,112 | +€3,000 | +2,674% |
| Cash at bank and in hand | 54/58 | €17,347 | €7,262 | -€10,084 | -58.1% |
| Deferred charges and accrued income | 490/1 | €3,191 | €7,363 | +€4,172 | +131% |
| Total equity and liabilities | 10/49 | €60,430 | €53,736 | -€6,694 | -11.1% |
| Equity | 10/15 | €15,806 | €12,801 | -€3,005 | -19.0% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Reserves | 13 | €7,023 | €7,023 | = | 0.0% |
| Distributable reserves | 133 | €7,023 | €7,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,183 | €3,178 | -€3,005 | -48.6% |
| Amounts payable | 17/49 | €44,624 | €40,935 | -€3,689 | -8.3% |
| Amounts payable within one year | 42/48 | €44,624 | €40,935 | -€3,689 | -8.3% |
| Financial debts | 43 | €10,447 | €7,672 | -€2,775 | -26.6% |
| Credit institutions | 430/8 | €10,447 | €7,672 | -€2,775 | -26.6% |
| Trade debts | 44 | €19,225 | €21,013 | +€1,788 | +9.3% |
| Suppliers | 440/4 | €19,225 | €21,013 | +€1,788 | +9.3% |
| Taxes, remuneration and social security | 45 | €6,886 | €5,243 | -€1,643 | -23.9% |
| Taxes | 450/3 | €6,886 | €5,243 | -€1,643 | -23.9% |
| Other amounts payable | 47/48 | €8,066 | €7,007 | -€1,059 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,943 | €4,884 | -€59 | -1.2% |
| Other operating charges | 640/8 | €4,592 | €788 | -€3,804 | -82.8% |
| Gross operating margin | 9900 | €21,914 | €5,934 | -€15,980 | -72.9% |
| Operating profit (loss) | 9901 | €12,379 | €262 | -€12,117 | -97.9% |
| Financial income | 75/76B | €147 | €227 | +€80 | +54.8% |
| Recurring financial income | 75 | €147 | €227 | +€80 | +54.8% |
| Financial charges | 65/66B | €2,119 | €2,401 | +€281 | +13.3% |
| Recurring financial charges | 65 | €2,119 | €2,401 | +€281 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €10,406 | -€1,912 | -€12,318 | |
| Income taxes | 67/77 | €3,794 | €1,093 | -€2,700 | -71.2% |
| Profit (loss) for the period | 9904 | €6,613 | -€3,005 | -€9,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,613 | -€3,005 | -€9,617 |
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 5 November 2026 via checked.be.