Dewinter Architectuur Studio: 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.
Dewinter Architectuur Studio
Largest movements
- Cash -€54,115
down €54,115 (-81.2%), from €66,604 to €12,489
mainly Other debts (-€37,679) and Contributions, distributions and other (-€17,650)
- Receivables within one year +€8,565
up €8,565 (+33.7%), from €25,383 to €33,947
of which Other amounts receivable: +€6,344
- Tangible fixed assets +€8,316
up €8,316 (+130%), from €6,417 to €14,734
of which Other tangible fixed assets: +€10,013
- Deferred charges and accrued income +€1,250
up €1,250 (+200%), from €626 to €1,875
- Other debts -€37,679
down €37,679 (-62.4%), from €60,403 to €22,724
- Reserves +€6,334
up €6,334 (+103%), from €6,124 to €12,458
- Tax, wage and social debts -€4,717
down €4,717 (-17.6%), from €26,819 to €22,102
- Gross operating margin +€10,134
up €10,134 (+38.0%), from €26,663 to €36,797
- Taxes +€2,417
up €2,417 (+42.6%), from €5,677 to €8,094
- Depreciation +€1,462
up €1,462 (+79.5%), from €1,840 to €3,301
- Financial charges +€664
up €664 (+943%), from €70 to €734
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 | €99,030 | €63,046 | -€35,984 | -36.3% |
| Fixed assets | 21/28 | €6,417 | €14,734 | +€8,316 | +130% |
| Tangible fixed assets | 22/27 | €6,417 | €14,734 | +€8,316 | +130% |
| Plant, machinery and equipment | 23 | - | €852 | +€852 | |
| Furniture and vehicles | 24 | €6,417 | €3,869 | -€2,548 | -39.7% |
| Other tangible fixed assets | 26 | - | €10,013 | +€10,013 | |
| Current assets | 29/58 | €92,612 | €48,312 | -€44,300 | -47.8% |
| Amounts receivable within one year | 40/41 | €25,383 | €33,947 | +€8,565 | +33.7% |
| Trade receivables | 40 | €25,361 | €27,582 | +€2,221 | +8.8% |
| Other amounts receivable | 41 | €22 | €6,366 | +€6,344 | +28,743% |
| Cash at bank and in hand | 54/58 | €66,604 | €12,489 | -€54,115 | -81.2% |
| Deferred charges and accrued income | 490/1 | €626 | €1,875 | +€1,250 | +200% |
| Total equity and liabilities | 10/49 | €99,030 | €63,046 | -€35,984 | -36.3% |
| Equity | 10/15 | €9,124 | €15,458 | +€6,334 | +69.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,124 | €12,458 | +€6,334 | +103% |
| Distributable reserves | 133 | €6,124 | €12,458 | +€6,334 | +103% |
| Amounts payable | 17/49 | €89,906 | €47,588 | -€42,318 | -47.1% |
| Amounts payable within one year | 42/48 | €89,906 | €47,588 | -€42,318 | -47.1% |
| Trade debts | 44 | €2,683 | €2,762 | +€79 | +2.9% |
| Suppliers | 440/4 | €2,683 | €2,762 | +€79 | +2.9% |
| Taxes, remuneration and social security | 45 | €26,819 | €22,102 | -€4,717 | -17.6% |
| Taxes | 450/3 | €26,819 | €22,102 | -€4,717 | -17.6% |
| Other amounts payable | 47/48 | €60,403 | €22,724 | -€37,679 | -62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,840 | €3,301 | +€1,462 | +79.5% |
| Other operating charges | 640/8 | €644 | €845 | +€201 | +31.1% |
| Gross operating margin | 9900 | €26,663 | €36,797 | +€10,134 | +38.0% |
| Operating profit (loss) | 9901 | €24,179 | €32,651 | +€8,472 | +35.0% |
| Financial income | 75/76B | €0 | €161 | +€161 | +1,610,400% |
| Recurring financial income | 75 | €0 | €161 | +€161 | +1,610,400% |
| Financial charges | 65/66B | €70 | €734 | +€664 | +943% |
| Recurring financial charges | 65 | €70 | €734 | +€664 | +943% |
| Profit (loss) for the period before taxes | 9903 | €24,108 | €32,078 | +€7,969 | +33.1% |
| Income taxes | 67/77 | €5,677 | €8,094 | +€2,417 | +42.6% |
| Profit (loss) for the period | 9904 | €18,431 | €23,984 | +€5,553 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,431 | €23,984 | +€5,553 | +30.1% |
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 17 October 2026 via checked.be.