DG ARCHITECTS: 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.
DG ARCHITECTS
Largest movements
- Cash +€149,850
up €149,850 (+138%), from €108,873 to €258,723
mainly Receivables within one year (+€105,256) and Net result for the year (+€44,533)
- Receivables within one year -€105,256
down €105,256 (-54.0%), from €195,090 to €89,834
of which Trade receivables: -€133,264
- Tangible fixed assets -€9,010
down €9,010 (-11.8%), from €76,553 to €67,544
of which Other tangible fixed assets: -€13,465
- Reserves +€44,500
up €44,500 (+15.0%), from €295,870 to €340,370
of which Distributable reserves: +€44,500
- Other debts -€28,600
down €28,600 (-100%), from €28,600 to €0
- Trade debts +€17,046
up €17,046 (+75.4%), from €22,601 to €39,647
- Gross operating margin -€99,190
down €99,190 (-51.8%), from €191,531 to €92,341
- Taxes -€25,779
down €25,779 (-56.3%), from €45,809 to €20,029
- Depreciation -€3,714
down €3,714 (-11.6%), from €32,019 to €28,305
- Financial income +€2,921
up €2,921 (+161%), from €1,812 to €4,733
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 | €396,714 | €431,230 | +€34,516 | +8.7% |
| Fixed assets | 21/28 | €81,953 | €72,944 | -€9,010 | -11.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €76,553 | €67,544 | -€9,010 | -11.8% |
| Furniture and vehicles | 24 | €13,660 | €18,116 | +€4,456 | +32.6% |
| Other tangible fixed assets | 26 | €62,894 | €49,428 | -€13,465 | -21.4% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €314,761 | €358,286 | +€43,526 | +13.8% |
| Amounts receivable within one year | 40/41 | €195,090 | €89,834 | -€105,256 | -54.0% |
| Trade receivables | 40 | €173,167 | €39,903 | -€133,264 | -77.0% |
| Other amounts receivable | 41 | €21,922 | €49,931 | +€28,008 | +128% |
| Cash at bank and in hand | 54/58 | €108,873 | €258,723 | +€149,850 | +138% |
| Deferred charges and accrued income | 490/1 | €10,798 | €9,730 | -€1,068 | -9.9% |
| Total equity and liabilities | 10/49 | €396,714 | €431,230 | +€34,516 | +8.7% |
| Equity | 10/15 | €302,569 | €347,102 | +€44,533 | +14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €295,870 | €340,370 | +€44,500 | +15.0% |
| Tax-exempt reserves | 132 | €1,910 | €1,910 | = | 0.0% |
| Distributable reserves | 133 | €293,960 | €338,460 | +€44,500 | +15.1% |
| Profit (loss) carried forward | 14 | €499 | €532 | +€33 | +6.6% |
| Amounts payable | 17/49 | €94,145 | €84,128 | -€10,017 | -10.6% |
| Amounts payable within one year | 42/48 | €94,145 | €84,128 | -€10,017 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €22,601 | €39,647 | +€17,046 | +75.4% |
| Suppliers | 440/4 | €22,601 | €39,647 | +€17,046 | +75.4% |
| Taxes, remuneration and social security | 45 | €42,944 | €44,481 | +€1,537 | +3.6% |
| Taxes | 450/3 | €42,944 | €44,481 | +€1,537 | +3.6% |
| Other amounts payable | 47/48 | €28,600 | €0 | -€28,600 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,019 | €28,305 | -€3,714 | -11.6% |
| Other operating charges | 640/8 | €1,068 | €1,434 | +€366 | +34.3% |
| Gross operating margin | 9900 | €191,531 | €92,341 | -€99,190 | -51.8% |
| Operating profit (loss) | 9901 | €158,445 | €62,602 | -€95,843 | -60.5% |
| Financial income | 75/76B | €1,812 | €4,733 | +€2,921 | +161% |
| Recurring financial income | 75 | €1,812 | €4,733 | +€2,921 | +161% |
| Financial charges | 65/66B | €3,989 | €2,772 | -€1,217 | -30.5% |
| Recurring financial charges | 65 | €3,989 | €2,772 | -€1,217 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €156,268 | €64,562 | -€91,706 | -58.7% |
| Income taxes | 67/77 | €45,809 | €20,029 | -€25,779 | -56.3% |
| Profit (loss) for the period | 9904 | €110,459 | €44,533 | -€65,927 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €110,459 | €44,533 | -€65,927 | -59.7% |
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 19 October 2026 via checked.be.