dk design & architecture: 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.
dk design & architecture
Largest movements
- Receivables within one year -€18,509
down €18,509 (-48.8%), from €37,917 to €19,408
of which Trade receivables: -€11,209
- Tangible fixed assets -€2,930
down €2,930 (-7.9%), from €37,113 to €34,182
of which Other tangible fixed assets: -€3,466
- Cash +€908
up €908 (+8.6%), from €10,545 to €11,452
mainly Receivables within one year (+€18,509) and Net result for the year (+€5,437)
- Accrued charges and deferred income -€25,300
down €25,300 (-94.9%), from €26,650 to €1,350
- Reserves +€5,000
up €5,000 (+38.5%), from €13,000 to €18,000
- Debts after one year -€3,520
down €3,520 (-12.4%), from €28,354 to €24,834
- Tax, wage and social debts +€1,807
up €1,807 (+37.0%), from €4,890 to €6,697
of which Taxes: +€1,807
- Other debts +€912
up €912 (+12.9%), from €7,075 to €7,987
- Gross operating margin +€3,075
up €3,075 (+23.9%), from €12,878 to €15,954
- Taxes +€552
up €552 (+20.6%), from €2,683 to €3,235
- Depreciation +€516
up €516 (+11.5%), from €4,471 to €4,986
- Other operating charges -€276
down €276 (-28.4%), from €972 to €696
- Financial charges -€186
down €186 (-10.4%), from €1,785 to €1,599
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 | €85,574 | €65,043 | -€20,532 | -24.0% |
| Fixed assets | 21/28 | €37,113 | €34,182 | -€2,930 | -7.9% |
| Tangible fixed assets | 22/27 | €37,113 | €34,182 | -€2,930 | -7.9% |
| Furniture and vehicles | 24 | - | €536 | +€536 | |
| Other tangible fixed assets | 26 | €37,113 | €33,646 | -€3,466 | -9.3% |
| Current assets | 29/58 | €48,462 | €30,860 | -€17,601 | -36.3% |
| Amounts receivable within one year | 40/41 | €37,917 | €19,408 | -€18,509 | -48.8% |
| Trade receivables | 40 | €30,617 | €19,408 | -€11,209 | -36.6% |
| Other amounts receivable | 41 | €7,300 | - | -€7,300 | |
| Cash at bank and in hand | 54/58 | €10,545 | €11,452 | +€908 | +8.6% |
| Total equity and liabilities | 10/49 | €85,574 | €65,043 | -€20,532 | -24.0% |
| Equity | 10/15 | €15,029 | €20,466 | +€5,437 | +36.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €18,000 | +€5,000 | +38.5% |
| Distributable reserves | 133 | €13,000 | €18,000 | +€5,000 | +38.5% |
| Profit (loss) carried forward | 14 | €29 | €466 | +€437 | +1,522% |
| Amounts payable | 17/49 | €70,546 | €44,577 | -€25,969 | -36.8% |
| Amounts payable after more than one year | 17 | €28,354 | €24,834 | -€3,520 | -12.4% |
| Financial debts | 170/4 | €28,354 | €24,834 | -€3,520 | -12.4% |
| Amounts payable within one year | 42/48 | €15,542 | €18,393 | +€2,852 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €3,364 | €3,520 | +€156 | +4.6% |
| Trade debts | 44 | €213 | €189 | -€25 | -11.5% |
| Suppliers | 440/4 | €213 | €189 | -€25 | -11.5% |
| Taxes, remuneration and social security | 45 | €4,890 | €6,697 | +€1,807 | +37.0% |
| Taxes | 450/3 | €3,190 | €4,997 | +€1,807 | +56.7% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €7,075 | €7,987 | +€912 | +12.9% |
| Accrued charges and deferred income | 492/3 | €26,650 | €1,350 | -€25,300 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,471 | €4,986 | +€516 | +11.5% |
| Other operating charges | 640/8 | €972 | €696 | -€276 | -28.4% |
| Gross operating margin | 9900 | €12,878 | €15,954 | +€3,075 | +23.9% |
| Operating profit (loss) | 9901 | €7,435 | €10,271 | +€2,836 | +38.1% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €1,785 | €1,599 | -€186 | -10.4% |
| Recurring financial charges | 65 | €1,785 | €1,599 | -€186 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €5,670 | €8,672 | +€3,002 | +52.9% |
| Income taxes | 67/77 | €2,683 | €3,235 | +€552 | +20.6% |
| Profit (loss) for the period | 9904 | €2,988 | €5,437 | +€2,449 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,988 | €5,437 | +€2,449 | +82.0% |
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 18 October 2026 via checked.be.