DL ARCHITECTS: 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.
DL ARCHITECTS
Largest movements
- Cash -€28,092
down €28,092 (-36.4%), from €77,171 to €49,078
mainly Other debts (-€24,477) and Net result for the year (-€16,879)
- Intangible fixed assets -€10,000
no longer reported in 2024 (was €10,000)
- Receivables within one year -€2,336
down €2,336 (-16.4%), from €14,205 to €11,868
of which Trade receivables: -€7,486
- Deferred charges and accrued income +€1,313
up €1,313 (+100%), from €1,311 to €2,625
- Other debts -€24,477
down €24,477 (-60.3%), from €40,609 to €16,131
- Profit (loss) carried forward -€16,879
down €16,879, from €195 to -€16,684
- Trade debts +€6,222
up €6,222 (+934%), from €666 to €6,888
- Tax, wage and social debts -€3,758
down €3,758 (-95.7%), from €3,928 to €170
- Gross operating margin -€44,515
down €44,515, from €40,524 to -€3,991
- Taxes -€6,250
down €6,250 (-96.8%), from €6,456 to €206
- Financial charges -€1,037
down €1,037 (-71.6%), from €1,448 to €411
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,372 | €76,480 | -€38,892 | -33.7% |
| Fixed assets | 21/28 | €22,686 | €12,909 | -€9,777 | -43.1% |
| Intangible fixed assets | 21 | €10,000 | - | -€10,000 | |
| Tangible fixed assets | 22/27 | €12,686 | €12,909 | +€223 | +1.8% |
| Furniture and vehicles | 24 | €11,045 | €11,629 | +€583 | +5.3% |
| Other tangible fixed assets | 26 | €1,640 | €1,280 | -€360 | -21.9% |
| Current assets | 29/58 | €92,686 | €63,571 | -€29,115 | -31.4% |
| Amounts receivable within one year | 40/41 | €14,205 | €11,868 | -€2,336 | -16.4% |
| Trade receivables | 40 | €14,161 | €6,675 | -€7,486 | -52.9% |
| Other amounts receivable | 41 | €44 | €5,193 | +€5,149 | +11,746% |
| Cash at bank and in hand | 54/58 | €77,171 | €49,078 | -€28,092 | -36.4% |
| Deferred charges and accrued income | 490/1 | €1,311 | €2,625 | +€1,313 | +100% |
| Total equity and liabilities | 10/49 | €115,372 | €76,480 | -€38,892 | -33.7% |
| Equity | 10/15 | €70,169 | €53,290 | -€16,879 | -24.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €49,514 | €49,514 | = | 0.0% |
| Distributable reserves | 133 | €49,514 | €49,514 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195 | -€16,684 | -€16,879 | |
| Amounts payable | 17/49 | €45,203 | €23,189 | -€22,013 | -48.7% |
| Amounts payable within one year | 42/48 | €45,203 | €23,189 | -€22,013 | -48.7% |
| Trade debts | 44 | €666 | €6,888 | +€6,222 | +934% |
| Suppliers | 440/4 | €666 | €6,888 | +€6,222 | +934% |
| Taxes, remuneration and social security | 45 | €3,928 | €170 | -€3,758 | -95.7% |
| Taxes | 450/3 | €3,928 | €170 | -€3,758 | -95.7% |
| Other amounts payable | 47/48 | €40,609 | €16,131 | -€24,477 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,422 | €11,762 | +€340 | +3.0% |
| Other operating charges | 640/8 | €656 | €673 | +€17 | +2.6% |
| Gross operating margin | 9900 | €40,524 | -€3,991 | -€44,515 | |
| Operating profit (loss) | 9901 | €28,447 | -€16,426 | -€44,872 | |
| Financial income | 75/76B | - | €164 | +€164 | |
| Recurring financial income | 75 | - | €164 | +€164 | |
| Financial charges | 65/66B | €1,448 | €411 | -€1,037 | -71.6% |
| Recurring financial charges | 65 | €1,448 | €411 | -€1,037 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €26,999 | -€16,673 | -€43,671 | |
| Income taxes | 67/77 | €6,456 | €206 | -€6,250 | -96.8% |
| Profit (loss) for the period | 9904 | €20,543 | -€16,879 | -€37,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,543 | -€16,879 | -€37,421 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.