DM Architectuur: 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.
DM Architectuur
Largest movements
- Cash +€264,461
up €264,461 (+163%), from €162,361 to €426,822
mainly Net result for the year (+€434,646) and Receivables within one year (+€25,826)
- Current investments +€160,632
up €160,632 (+8.1%), from €2.0m to €2.1m
- Reserves +€433,787
up €433,787 (+19.7%), from €2.2m to €2.6m
of which Distributable reserves: +€406,267
- Financial income +€87,807
up €87,807 (+25.1%), from €349,405 to €437,213
- Taxes +€50,409
up €50,409 (+131%), from €38,537 to €88,947
- Gross operating margin +€3,639
up €3,639 (+4.0%), from €90,115 to €93,754
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 | €3,462,827 | €3,861,500 | +€398,672 | +11.5% |
| Fixed assets | 21/28 | €1,267,192 | €1,266,638 | -€554 | 0.0% |
| Tangible fixed assets | 22/27 | €1,212 | €658 | -€554 | -45.7% |
| Land and buildings | 22 | €77 | €0 | -€77 | -100% |
| Plant, machinery and equipment | 23 | €1,135 | €658 | -€477 | -42.0% |
| Financial fixed assets | 28 | €1,265,980 | €1,265,980 | = | 0.0% |
| Current assets | 29/58 | €2,195,635 | €2,594,862 | +€399,226 | +18.2% |
| Amounts receivable within one year | 40/41 | €45,585 | €19,760 | -€25,826 | -56.7% |
| Trade receivables | 40 | €17,887 | €18,237 | +€350 | +2.0% |
| Other amounts receivable | 41 | €27,698 | €1,522 | -€26,176 | -94.5% |
| Current investments | 50/53 | €1,987,617 | €2,148,249 | +€160,632 | +8.1% |
| Cash at bank and in hand | 54/58 | €162,361 | €426,822 | +€264,461 | +163% |
| Deferred charges and accrued income | 490/1 | €72 | €31 | -€40 | -56.3% |
| Total equity and liabilities | 10/49 | €3,462,827 | €3,861,500 | +€398,672 | +11.5% |
| Equity | 10/15 | €3,297,885 | €3,731,672 | +€433,787 | +13.2% |
| Contributions | 10/11 | €1,091,400 | €1,091,400 | = | 0.0% |
| Reserves | 13 | €2,206,485 | €2,640,272 | +€433,787 | +19.7% |
| Tax-exempt reserves | 132 | €371,850 | €399,370 | +€27,520 | +7.4% |
| Distributable reserves | 133 | €1,834,635 | €2,240,902 | +€406,267 | +22.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €164,942 | €129,827 | -€35,114 | -21.3% |
| Amounts payable within one year | 42/48 | €164,942 | €129,827 | -€35,114 | -21.3% |
| Trade debts | 44 | €25,966 | €676 | -€25,290 | -97.4% |
| Suppliers | 440/4 | €25,966 | €676 | -€25,290 | -97.4% |
| Taxes, remuneration and social security | 45 | €36,051 | €48,367 | +€12,315 | +34.2% |
| Taxes | 450/3 | €36,051 | €48,367 | +€12,315 | +34.2% |
| Other amounts payable | 47/48 | €102,924 | €80,784 | -€22,140 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €554 | +€6 | +1.1% |
| Other operating charges | 640/8 | €1,078 | €1,088 | +€9 | +0.9% |
| Gross operating margin | 9900 | €90,115 | €93,754 | +€3,639 | +4.0% |
| Operating profit (loss) | 9901 | €88,489 | €92,112 | +€3,624 | +4.1% |
| Financial income | 75/76B | €349,405 | €437,213 | +€87,807 | +25.1% |
| Recurring financial income | 75 | €349,405 | €437,213 | +€87,807 | +25.1% |
| Financial charges | 65/66B | €4,971 | €5,732 | +€761 | +15.3% |
| Recurring financial charges | 65 | €4,971 | €5,732 | +€761 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €432,923 | €523,592 | +€90,670 | +20.9% |
| Income taxes | 67/77 | €38,537 | €88,947 | +€50,409 | +131% |
| Profit (loss) for the period | 9904 | €394,385 | €434,646 | +€40,260 | +10.2% |
| Transfer from tax-exempt reserves | 789 | - | €65,100 | +€65,100 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €92,620 | -€12,630 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €289,135 | €407,126 | +€117,990 | +40.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.