DIA Architecten: 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.
DIA Architecten
Largest movements
- Receivables within one year -€23,789
down €23,789 (-83.7%), from €28,418 to €4,629
of which Trade receivables: -€26,321
- Cash +€2,735
up €2,735 (+1,315%), from €208 to €2,943
mainly Receivables within one year (+€23,789) and Depreciation (+€1,478)
- Tangible fixed assets -€322
down €322 (-18.0%), from €1,789 to €1,467
of which Plant, machinery and equipment: -€315
- Other debts -€10,060
down €10,060 (-50.9%), from €19,770 to €9,710
- Profit (loss) carried forward -€6,130
down €6,130 (-176%), from -€3,476 to -€9,607
- Tax, wage and social debts -€3,786
down €3,786 (-83.8%), from €4,517 to €731
- Trade debts -€1,378
no longer reported in 2025 (was €1,378)
- Gross operating margin -€3,906
down €3,906, from €2,164 to -€1,742
- Other operating charges -€599
down €599 (-44.4%), from €1,347 to €748
- Financial charges -€233
down €233 (-10.0%), from €2,335 to €2,102
- Depreciation +€92
up €92 (+6.6%), from €1,386 to €1,478
- Financial income +€81
up €81 (+813,800%), from €0 to €81
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 | €31,896 | €10,542 | -€21,354 | -66.9% |
| Fixed assets | 21/28 | €1,789 | €1,467 | -€322 | -18.0% |
| Tangible fixed assets | 22/27 | €1,789 | €1,467 | -€322 | -18.0% |
| Plant, machinery and equipment | 23 | €810 | €495 | -€315 | -38.9% |
| Furniture and vehicles | 24 | €979 | €973 | -€7 | -0.7% |
| Current assets | 29/58 | €30,107 | €9,075 | -€21,033 | -69.9% |
| Stocks and contracts in progress | 3 | €566 | €566 | = | 0.0% |
| Stocks | 30/36 | €566 | €566 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,418 | €4,629 | -€23,789 | -83.7% |
| Trade receivables | 40 | €28,418 | €2,097 | -€26,321 | -92.6% |
| Other amounts receivable | 41 | - | €2,532 | +€2,532 | |
| Cash at bank and in hand | 54/58 | €208 | €2,943 | +€2,735 | +1,315% |
| Deferred charges and accrued income | 490/1 | €916 | €938 | +€22 | +2.4% |
| Total equity and liabilities | 10/49 | €31,896 | €10,542 | -€21,354 | -66.9% |
| Equity | 10/15 | €6,231 | €101 | -€6,130 | -98.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,507 | €3,507 | = | 0.0% |
| Distributable reserves | 133 | €3,507 | €3,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,476 | -€9,607 | -€6,130 | -176% |
| Amounts payable | 17/49 | €25,665 | €10,441 | -€15,224 | -59.3% |
| Amounts payable within one year | 42/48 | €25,665 | €10,441 | -€15,224 | -59.3% |
| Trade debts | 44 | €1,378 | - | -€1,378 | |
| Suppliers | 440/4 | €1,378 | - | -€1,378 | |
| Taxes, remuneration and social security | 45 | €4,517 | €731 | -€3,786 | -83.8% |
| Taxes | 450/3 | €4,517 | €731 | -€3,786 | -83.8% |
| Other amounts payable | 47/48 | €19,770 | €9,710 | -€10,060 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €1,478 | +€92 | +6.6% |
| Other operating charges | 640/8 | €1,347 | €748 | -€599 | -44.4% |
| Gross operating margin | 9900 | €2,164 | -€1,742 | -€3,906 | |
| Operating profit (loss) | 9901 | -€568 | -€3,968 | -€3,399 | -598% |
| Financial income | 75/76B | €0 | €81 | +€81 | +813,800% |
| Recurring financial income | 75 | €0 | €81 | +€81 | +813,800% |
| Financial charges | 65/66B | €2,335 | €2,102 | -€233 | -10.0% |
| Recurring financial charges | 65 | €2,335 | €2,102 | -€233 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,903 | -€5,988 | -€3,085 | -106% |
| Income taxes | 67/77 | €140 | €142 | +€3 | +2.0% |
| Profit (loss) for the period | 9904 | -€3,043 | -€6,130 | -€3,087 | -101% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,043 | -€6,130 | -€3,087 | -101% |
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 31 October 2026 via checked.be.