DIR ! ARCHITECTURE: what changed
Two fiscal 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.
DIR ! ARCHITECTURE
Largest movements
- Receivables within one year +€5,000
up €5,000, from €0 to €5,000
of which Trade receivables: +€5,000
- Tangible fixed assets -€4,145
down €4,145 (-29.1%), from €14,264 to €10,118
of which Leasing and similar rights: -€3,663
- Cash -€2,400
down €2,400 (-49.6%), from €4,840 to €2,440
mainly Receivables within one year (-€5,000) and Debts after one year (-€3,581)
- Debts after one year -€3,581
down €3,581 (-36.0%), from €9,959 to €6,378
- Other debts +€2,128
up €2,128 (+156.2%), from €1,362 to €3,489
- Profit (loss) carried forward -€704
down €704 (-19.2%), from -€3,664 to -€4,368
- Tax, wage and social debts +€555
up €555 (+12.6%), from €4,418 to €4,973
of which Taxes: +€555
- Gross operating margin -€527
down €527 (-7.7%), from €6,830 to €6,303
- Taxes +€158
up €158 (+14.5%), from €1,091 to €1,249
- Financial charges -€132
down €132 (-18.1%), from €726 to €594
- Other operating charges +€95
up €95 (+10.3%), from €923 to €1,019
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.
Cash bridge derived
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 | €19,104 | €17,559 | -€1,545 | -8.1% |
| Fixed assets | 21/28 | €14,264 | €10,118 | -€4,145 | -29.1% |
| Tangible fixed assets | 22/27 | €14,264 | €10,118 | -€4,145 | -29.1% |
| Land and buildings | 22 | €2,294 | €2,020 | -€274 | -11.9% |
| Furniture and vehicles | 24 | €405 | €197 | -€208 | -51.4% |
| Leasing and similar rights | 25 | €11,565 | €7,902 | -€3,663 | -31.7% |
| Current assets | 29/58 | €4,840 | €7,440 | +€2,600 | +53.7% |
| Amounts receivable within one year | 40/41 | €0 | €5,000 | +€5,000 | |
| Trade receivables | 40 | €0 | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €4,840 | €2,440 | -€2,400 | -49.6% |
| Total equity and liabilities | 10/49 | €19,104 | €17,559 | -€1,545 | -8.1% |
| Equity | 10/15 | -€664 | -€1,368 | -€704 | -106.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,664 | -€4,368 | -€704 | -19.2% |
| Amounts payable | 17/49 | €19,768 | €18,927 | -€841 | -4.3% |
| Amounts payable after more than one year | 17 | €9,959 | €6,378 | -€3,581 | -36.0% |
| Financial debts | 170/4 | €9,959 | €6,378 | -€3,581 | -36.0% |
| Amounts payable within one year | 42/48 | €9,809 | €12,515 | +€2,706 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €3,442 | €3,581 | +€139 | +4.1% |
| Trade debts | 44 | €588 | €472 | -€115 | -19.6% |
| Suppliers | 440/4 | €588 | €472 | -€115 | -19.6% |
| Taxes, remuneration and social security | 45 | €4,418 | €4,973 | +€555 | +12.6% |
| Taxes | 450/3 | €4,418 | €4,973 | +€555 | +12.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,362 | €3,489 | +€2,128 | +156.2% |
| Accrued charges and deferred income | 492/3 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,145 | €4,145 | = | 0.0% |
| Other operating charges | 640/8 | €923 | €1,019 | +€95 | +10.3% |
| Gross operating margin | 9900 | €6,830 | €6,303 | -€527 | -7.7% |
| Operating profit (loss) | 9901 | €1,761 | €1,139 | -€622 | -35.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €726 | €594 | -€132 | -18.1% |
| Recurring financial charges | 65 | €726 | €594 | -€132 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €1,035 | €545 | -€491 | -47.4% |
| Income taxes | 67/77 | €1,091 | €1,249 | +€158 | +14.5% |
| Profit (loss) for the period | 9904 | -€55 | -€704 | -€649 | -1174.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€55 | -€704 | -€649 | -1174.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.