DILIËN 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.
DILIËN architecten
Largest movements
- Receivables within one year +€86,005
up €86,005 (+115%), from €74,656 to €160,661
of which Other amounts receivable: +€56,589
- Tangible fixed assets +€49,237
up €49,237 (+136%), from €36,201 to €85,438
of which Land and buildings: +€54,367
- Cash -€16,351
down €16,351 (-58.9%), from €27,780 to €11,429
mainly Receivables within one year (-€86,005) and Investment in fixed assets (net) (-€65,394)
- Receivables after one year +€8,478
up €8,478 (+2.1%), from €402,685 to €411,163
- Debts after one year +€68,985
new in 2025: €68,985
- Short-term financial debts +€47,176
up €47,176 (+42.2%), from €111,884 to €159,060
- Tax, wage and social debts -€18,720
down €18,720 (-71.1%), from €26,313 to €7,594
- Current portion of long-term debt +€16,083
up €16,083 (+89.4%), from €18,000 to €34,083
- Trade debts +€9,085
up €9,085 (+54.0%), from €16,817 to €25,902
- Depreciation +€7,287
up €7,287 (+82.2%), from €8,870 to €16,156
- Gross operating margin -€5,019
down €5,019 (-15.0%), from €33,570 to €28,551
- Financial income +€4,512
up €4,512 (+61.9%), from €7,289 to €11,801
- Taxes -€3,286
down €3,286 (-59.4%), from €5,535 to €2,249
- Financial charges +€2,782
up €2,782 (+19.9%), from €13,990 to €16,772
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 | €551,151 | €678,675 | +€127,525 | +23.1% |
| Fixed assets | 21/28 | €41,440 | €90,677 | +€49,237 | +119% |
| Tangible fixed assets | 22/27 | €36,201 | €85,438 | +€49,237 | +136% |
| Land and buildings | 22 | €9,789 | €64,157 | +€54,367 | +555% |
| Plant, machinery and equipment | 23 | €86 | €0 | -€86 | -100% |
| Furniture and vehicles | 24 | €26,325 | €21,281 | -€5,044 | -19.2% |
| Financial fixed assets | 28 | €5,239 | €5,239 | = | 0.0% |
| Current assets | 29/58 | €509,711 | €587,998 | +€78,287 | +15.4% |
| Amounts receivable after more than one year | 29 | €402,685 | €411,163 | +€8,478 | +2.1% |
| Other amounts receivable | 291 | €402,685 | €411,163 | +€8,478 | +2.1% |
| Amounts receivable within one year | 40/41 | €74,656 | €160,661 | +€86,005 | +115% |
| Trade receivables | 40 | €22,361 | €51,777 | +€29,416 | +132% |
| Other amounts receivable | 41 | €52,295 | €108,884 | +€56,589 | +108% |
| Cash at bank and in hand | 54/58 | €27,780 | €11,429 | -€16,351 | -58.9% |
| Deferred charges and accrued income | 490/1 | €4,589 | €4,745 | +€155 | +3.4% |
| Total equity and liabilities | 10/49 | €551,151 | €678,675 | +€127,525 | +23.1% |
| Equity | 10/15 | €330,813 | €334,712 | +€3,899 | +1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €312,221 | €316,120 | +€3,899 | +1.2% |
| Tax-exempt reserves | 132 | €34,771 | €34,771 | = | 0.0% |
| Distributable reserves | 133 | €277,449 | €281,348 | +€3,899 | +1.4% |
| Amounts payable | 17/49 | €220,338 | €343,964 | +€123,626 | +56.1% |
| Amounts payable after more than one year | 17 | - | €68,985 | +€68,985 | |
| Financial debts | 170/4 | - | €68,985 | +€68,985 | |
| Amounts payable within one year | 42/48 | €219,779 | €273,403 | +€53,624 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €34,083 | +€16,083 | +89.4% |
| Financial debts | 43 | €111,884 | €159,060 | +€47,176 | +42.2% |
| Credit institutions | 430/8 | €111,884 | €159,060 | +€47,176 | +42.2% |
| Trade debts | 44 | €16,817 | €25,902 | +€9,085 | +54.0% |
| Suppliers | 440/4 | €16,817 | €25,902 | +€9,085 | +54.0% |
| Taxes, remuneration and social security | 45 | €26,313 | €7,594 | -€18,720 | -71.1% |
| Taxes | 450/3 | €26,313 | €7,594 | -€18,720 | -71.1% |
| Other amounts payable | 47/48 | €46,764 | €46,764 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €559 | €1,576 | +€1,017 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,870 | €16,156 | +€7,287 | +82.2% |
| Other operating charges | 640/8 | €1,282 | €1,275 | -€7 | -0.6% |
| Gross operating margin | 9900 | €33,570 | €28,551 | -€5,019 | -15.0% |
| Operating profit (loss) | 9901 | €23,418 | €11,119 | -€12,299 | -52.5% |
| Financial income | 75/76B | €7,289 | €11,801 | +€4,512 | +61.9% |
| Recurring financial income | 75 | €7,289 | €11,801 | +€4,512 | +61.9% |
| Financial charges | 65/66B | €13,990 | €16,772 | +€2,782 | +19.9% |
| Recurring financial charges | 65 | €13,990 | €16,772 | +€2,782 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €16,716 | €6,148 | -€10,568 | -63.2% |
| Income taxes | 67/77 | €5,535 | €2,249 | -€3,286 | -59.4% |
| Profit (loss) for the period | 9904 | €11,182 | €3,899 | -€7,283 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,182 | €3,899 | -€7,283 | -65.1% |
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 23 October 2026 via checked.be.