DEVOLDER ARCHITECTEN: what changed
What changed
DEVOLDER ARCHITECTEN
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€13,543
2024 · €28,480-€14,938
Equity
€632,831
2024 · €619,288+€13,543
Cash
€289,973
2024 · €194,263+€95,710
Balance sheet total
€1.6m
2024 · €1.8m-€151,808
Largest movements
Assets
- Receivables within one year -€199,818
down €199,818 (-43.4%), from €460,263 to €260,445
of which Trade receivables: -€214,528
- Cash +€95,710
up €95,710 (+49.3%), from €194,263 to €289,973
mainly Receivables within one year (+€199,818) and Depreciation (+€92,328)
- Tangible fixed assets -€85,768
down €85,768 (-11.6%), from €741,700 to €655,933
of which Land and buildings: -€84,255
- Stocks and contracts +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
Equity and liabilities
- Trade debts -€126,824
down €126,824 (-79.5%), from €159,468 to €32,644
- Debts after one year -€50,235
down €50,235 (-10.4%), from €484,779 to €434,545
- Other debts +€19,235
up €19,235 (+5.3%), from €363,413 to €382,649
Income statement
- Staff costs +€18,762
up €18,762 (+42.3%), from €44,341 to €63,103
- Taxes -€5,141
down €5,141 (-43.7%), from €11,776 to €6,635
- Depreciation +€3,461
up €3,461 (+3.9%), from €88,867 to €92,328
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
€28,480
Gross operating margin
-€573
Staff costs
-€18,762
Depreciation
-€3,461
Other operating charges
-€274
Financial income
+€1,525
Financial charges
+€1,467
Taxes
+€5,141
Result 2025
€13,543
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
+€152,612
Investment
-€5,875
Financing
-€51,027
Cash 2024
€194,263
From operations (derived)
+€152,612
Net result for the year
+€13,543
Depreciation
+€92,328
Stocks and contracts
-€30,000
Receivables within one year
+€199,818
Deferred charges and accrued income
-€8,753
Trade debts
-€126,824
Tax, wage and social debts
+€1,487
Other debts
+€19,235
Accrued charges and deferred income
-€8,222
Investment (derived)
-€5,875
Investment in fixed assets (net)
-€6,561
Current investments
+€686
Financing
-€51,027
Debts after one year
-€50,235
Current portion of long-term debt
+€918
Short-term financial debts
-€1,711
Cash 2025
€289,973
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,752,775 | €1,600,967 | -€151,808 | -8.7% |
| Fixed assets | 21/28 | €741,700 | €655,933 | -€85,768 | -11.6% |
| Tangible fixed assets | 22/27 | €741,700 | €655,933 | -€85,768 | -11.6% |
| Land and buildings | 22 | €718,872 | €634,617 | -€84,255 | -11.7% |
| Furniture and vehicles | 24 | €22,828 | €21,316 | -€1,512 | -6.6% |
| Current assets | 29/58 | €1,011,074 | €945,034 | -€66,040 | -6.5% |
| Stocks and contracts in progress | 3 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Contracts in progress | 37 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Amounts receivable within one year | 40/41 | €460,263 | €260,445 | -€199,818 | -43.4% |
| Trade receivables | 40 | €441,577 | €227,049 | -€214,528 | -48.6% |
| Other amounts receivable | 41 | €18,686 | €33,397 | +€14,711 | +78.7% |
| Current investments | 50/53 | €301,520 | €300,834 | -€686 | -0.2% |
| Cash at bank and in hand | 54/58 | €194,263 | €289,973 | +€95,710 | +49.3% |
| Deferred charges and accrued income | 490/1 | €5,028 | €13,781 | +€8,753 | +174% |
| Total equity and liabilities | 10/49 | €1,752,775 | €1,600,967 | -€151,808 | -8.7% |
| Equity | 10/15 | €619,288 | €632,831 | +€13,543 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €600,688 | €614,231 | +€13,543 | +2.3% |
| Tax-exempt reserves | 132 | €3,828 | €3,828 | = | 0.0% |
| Distributable reserves | 133 | €596,860 | €610,403 | +€13,543 | +2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,133,486 | €968,136 | -€165,351 | -14.6% |
| Amounts payable after more than one year | 17 | €484,779 | €434,545 | -€50,235 | -10.4% |
| Financial debts | 170/4 | €484,779 | €434,545 | -€50,235 | -10.4% |
| Amounts payable within one year | 42/48 | €639,760 | €532,866 | -€106,894 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €53,464 | €54,383 | +€918 | +1.7% |
| Financial debts | 43 | €8,454 | €6,744 | -€1,711 | -20.2% |
| Credit institutions | 430/8 | €8,454 | €6,744 | -€1,711 | -20.2% |
| Trade debts | 44 | €159,468 | €32,644 | -€126,824 | -79.5% |
| Suppliers | 440/4 | €159,468 | €32,644 | -€126,824 | -79.5% |
| Taxes, remuneration and social security | 45 | €54,960 | €56,447 | +€1,487 | +2.7% |
| Taxes | 450/3 | €46,160 | €40,327 | -€5,833 | -12.6% |
| Remuneration and social security | 454/9 | €8,800 | €16,121 | +€7,320 | +83.2% |
| Other amounts payable | 47/48 | €363,413 | €382,649 | +€19,235 | +5.3% |
| Accrued charges and deferred income | 492/3 | €8,947 | €725 | -€8,222 | -91.9% |
| Remuneration, social security and pensions | 62 | €44,341 | €63,103 | +€18,762 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,867 | €92,328 | +€3,461 | +3.9% |
| Other operating charges | 640/8 | €8,834 | €9,108 | +€274 | +3.1% |
| Gross operating margin | 9900 | €217,252 | €216,679 | -€573 | -0.3% |
| Operating profit (loss) | 9901 | €75,209 | €52,139 | -€23,070 | -30.7% |
| Financial income | 75/76B | €1,915 | €3,440 | +€1,525 | +79.6% |
| Recurring financial income | 75 | €1,915 | €3,440 | +€1,525 | +79.6% |
| Financial charges | 65/66B | €36,867 | €35,401 | -€1,467 | -4.0% |
| Recurring financial charges | 65 | €36,867 | €35,401 | -€1,467 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €40,257 | €20,178 | -€20,079 | -49.9% |
| Income taxes | 67/77 | €11,776 | €6,635 | -€5,141 | -43.7% |
| Profit (loss) for the period | 9904 | €28,480 | €13,543 | -€14,938 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,480 | €13,543 | -€14,938 | -52.4% |
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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 2 November 2026 via checked.be.