DKM Atelier d’Architecture: what changed
DKM Atelier d’Architecture
Largest movements
- Receivables within one year +€54,229
up €54,229 (+64.1%), from €84,660 to €138,890
of which Trade receivables: +€49,815
- Tangible fixed assets -€7,678
down €7,678 (-28.2%), from €27,215 to €19,537
- Deferred charges and accrued income +€5,112
up €5,112 (+80.1%), from €6,380 to €11,491
- Profit (loss) carried forward +€30,306
up €30,306 (+64.5%), from €47,005 to €77,311
- Trade debts +€28,143
up €28,143 (+167%), from €16,880 to €45,023
- Debts after one year -€12,148
down €12,148 (-41.7%), from €29,126 to €16,978
- Tax, wage and social debts +€3,298
up €3,298 (+14.0%), from €23,622 to €26,921
- Gross operating margin -€47,262
down €47,262 (-48.2%), from €97,966 to €50,704
- Taxes -€17,838
down €17,838 (-90.3%), from €19,748 to €1,910
- Staff costs -€11,190
down €11,190 (-99.4%), from €11,257 to €67
- Financial charges -€2,904
down €2,904 (-47.5%), from €6,113 to €3,209
- Depreciation +€1,098
up €1,098 (+8.2%), from €13,371 to €14,468
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,694 | €211,881 | +€50,187 | +31.0% |
| Fixed assets | 21/28 | €27,215 | €19,537 | -€7,678 | -28.2% |
| Tangible fixed assets | 22/27 | €27,215 | €19,537 | -€7,678 | -28.2% |
| Furniture and vehicles | 24 | €27,215 | €19,537 | -€7,678 | -28.2% |
| Current assets | 29/58 | €134,479 | €192,344 | +€57,865 | +43.0% |
| Amounts receivable within one year | 40/41 | €84,660 | €138,890 | +€54,229 | +64.1% |
| Trade receivables | 40 | €70,295 | €120,111 | +€49,815 | +70.9% |
| Other amounts receivable | 41 | €14,365 | €18,779 | +€4,414 | +30.7% |
| Cash at bank and in hand | 54/58 | €43,439 | €41,963 | -€1,476 | -3.4% |
| Deferred charges and accrued income | 490/1 | €6,380 | €11,491 | +€5,112 | +80.1% |
| Total equity and liabilities | 10/49 | €161,694 | €211,881 | +€50,187 | +31.0% |
| Equity | 10/15 | €80,505 | €110,811 | +€30,306 | +37.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,500 | €30,500 | = | 0.0% |
| Distributable reserves | 133 | €30,500 | €30,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,005 | €77,311 | +€30,306 | +64.5% |
| Amounts payable | 17/49 | €81,189 | €101,070 | +€19,881 | +24.5% |
| Amounts payable after more than one year | 17 | €29,126 | €16,978 | -€12,148 | -41.7% |
| Financial debts | 170/4 | €29,126 | €16,978 | -€12,148 | -41.7% |
| Amounts payable within one year | 42/48 | €52,063 | €84,091 | +€32,029 | +61.5% |
| Current portion of amounts payable after more than one year | 42 | €11,560 | €12,148 | +€587 | +5.1% |
| Trade debts | 44 | €16,880 | €45,023 | +€28,143 | +167% |
| Suppliers | 440/4 | €16,880 | €45,023 | +€28,143 | +167% |
| Taxes, remuneration and social security | 45 | €23,622 | €26,921 | +€3,298 | +14.0% |
| Taxes | 450/3 | €23,622 | €26,921 | +€3,298 | +14.0% |
| Remuneration, social security and pensions | 62 | €11,257 | €67 | -€11,190 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,371 | €14,468 | +€1,098 | +8.2% |
| Other operating charges | 640/8 | €1,006 | €793 | -€213 | -21.1% |
| Gross operating margin | 9900 | €97,966 | €50,704 | -€47,262 | -48.2% |
| Operating profit (loss) | 9901 | €72,332 | €35,375 | -€36,957 | -51.1% |
| Financial income | 75/76B | €212 | €50 | -€161 | -76.2% |
| Recurring financial income | 75 | €212 | €50 | -€161 | -76.2% |
| Financial charges | 65/66B | €6,113 | €3,209 | -€2,904 | -47.5% |
| Recurring financial charges | 65 | €6,113 | €3,209 | -€2,904 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €66,431 | €32,216 | -€34,215 | -51.5% |
| Income taxes | 67/77 | €19,748 | €1,910 | -€17,838 | -90.3% |
| Profit (loss) for the period | 9904 | €46,683 | €30,306 | -€16,376 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,683 | €30,306 | -€16,376 | -35.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.