DMOA architecten: what changed
What changed
DMOA architecten
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€51,564
2024 · €146,027-€94,463
Equity
€633,152
2024 · €631,873+€1,279
Cash
€322,255
2024 · €283,226+€39,029
Balance sheet total
€1.1m
2024 · €1.2m-€62,036
Largest movements
Assets
- Receivables after one year -€200,253
no longer reported in 2025 (was €200,253)
- Receivables within one year +€145,878
up €145,878 (+89.9%), from €162,293 to €308,171
of which Other amounts receivable: +€165,348
- Tangible fixed assets -€59,293
down €59,293 (-11.5%), from €515,396 to €456,103
of which Land and buildings: -€56,646
- Cash +€39,029
up €39,029 (+13.8%), from €283,226 to €322,255
mainly Receivables after one year (+€200,253) and Depreciation (+€67,499)
- Deferred charges and accrued income +€12,602
up €12,602 (+233%), from €5,397 to €17,999
Equity and liabilities
- Debts after one year -€40,671
down €40,671 (-10.0%), from €404,869 to €364,197
- Trade debts -€21,155
down €21,155 (-35.1%), from €60,194 to €39,039
- Current portion of long-term debt -€17,218
down €17,218 (-29.7%), from €57,889 to €40,671
- Tax, wage and social debts +€12,750
up €12,750 (+257%), from €4,959 to €17,709
Income statement
- Gross operating margin -€137,143
down €137,143 (-48.6%), from €281,935 to €144,792
- Taxes -€34,904
down €34,904 (-61.7%), from €56,595 to €21,691
- Other operating charges -€3,623
down €3,623 (-41.8%), from €8,664 to €5,041
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.
Result 2024
€146,027
Gross operating margin
-€137,143
Staff costs
-€202
Depreciation
+€1,337
Other operating charges
+€3,623
Financial income
+€1,676
Financial charges
+€1,342
Taxes
+€34,904
Result 2025
€51,564
raises the resultlowers the result
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.
From operations
+€156,597
Investment
-€8,207
Financing
-€109,361
Cash 2024
€283,226
From operations (derived)
+€156,597
Net result for the year
+€51,564
Depreciation
+€67,499
Receivables after one year
+€200,253
Receivables within one year
-€145,878
Deferred charges and accrued income
-€12,602
Trade debts
-€21,155
Tax, wage and social debts
+€12,750
Other debts
+€2,407
Accrued charges and deferred income
+€1,759
Investment (derived)
-€8,207
Investment in fixed assets (net)
-€8,207
Financing
-€109,361
Debts after one year
-€40,671
Current portion of long-term debt
-€17,218
Short-term financial debts
-€1,187
Contributions, distributions and other
-€50,285
Cash 2025
€322,255
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,166,565 | €1,104,529 | -€62,036 | -5.3% |
| Fixed assets | 21/28 | €515,396 | €456,103 | -€59,293 | -11.5% |
| Tangible fixed assets | 22/27 | €515,396 | €456,103 | -€59,293 | -11.5% |
| Land and buildings | 22 | €485,130 | €428,484 | -€56,646 | -11.7% |
| Plant, machinery and equipment | 23 | €3,022 | €7,347 | +€4,325 | +143% |
| Furniture and vehicles | 24 | €27,244 | €20,273 | -€6,971 | -25.6% |
| Current assets | 29/58 | €651,169 | €648,425 | -€2,744 | -0.4% |
| Amounts receivable after more than one year | 29 | €200,253 | - | -€200,253 | |
| Trade receivables | 290 | €200,253 | - | -€200,253 | |
| Amounts receivable within one year | 40/41 | €162,293 | €308,171 | +€145,878 | +89.9% |
| Trade receivables | 40 | €93,205 | €73,735 | -€19,470 | -20.9% |
| Other amounts receivable | 41 | €69,088 | €234,436 | +€165,348 | +239% |
| Cash at bank and in hand | 54/58 | €283,226 | €322,255 | +€39,029 | +13.8% |
| Deferred charges and accrued income | 490/1 | €5,397 | €17,999 | +€12,602 | +233% |
| Total equity and liabilities | 10/49 | €1,166,565 | €1,104,529 | -€62,036 | -5.3% |
| Equity | 10/15 | €631,873 | €633,152 | +€1,279 | +0.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €616,873 | €618,152 | +€1,279 | +0.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €240 | €240 | = | 0.0% |
| Distributable reserves | 133 | €614,773 | €616,052 | +€1,279 | +0.2% |
| Amounts payable | 17/49 | €534,692 | €471,377 | -€63,316 | -11.8% |
| Amounts payable after more than one year | 17 | €404,869 | €364,197 | -€40,671 | -10.0% |
| Financial debts | 170/4 | €404,869 | €364,197 | -€40,671 | -10.0% |
| Amounts payable within one year | 42/48 | €129,386 | €104,982 | -€24,403 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €57,889 | €40,671 | -€17,218 | -29.7% |
| Financial debts | 43 | €1,187 | - | -€1,187 | |
| Credit institutions | 430/8 | €1,187 | - | -€1,187 | |
| Trade debts | 44 | €60,194 | €39,039 | -€21,155 | -35.1% |
| Suppliers | 440/4 | €60,194 | €39,039 | -€21,155 | -35.1% |
| Taxes, remuneration and social security | 45 | €4,959 | €17,709 | +€12,750 | +257% |
| Taxes | 450/3 | €4,959 | €17,709 | +€12,750 | +257% |
| Other amounts payable | 47/48 | €5,157 | €7,563 | +€2,407 | +46.7% |
| Accrued charges and deferred income | 492/3 | €438 | €2,197 | +€1,759 | +402% |
| Remuneration, social security and pensions | 62 | - | €202 | +€202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,836 | €67,499 | -€1,337 | -1.9% |
| Other operating charges | 640/8 | €8,664 | €5,041 | -€3,623 | -41.8% |
| Gross operating margin | 9900 | €281,935 | €144,792 | -€137,143 | -48.6% |
| Operating profit (loss) | 9901 | €204,435 | €72,050 | -€132,385 | -64.8% |
| Financial income | 75/76B | €8,296 | €9,972 | +€1,676 | +20.2% |
| Recurring financial income | 75 | €8,296 | €9,972 | +€1,676 | +20.2% |
| Financial charges | 65/66B | €10,109 | €8,766 | -€1,342 | -13.3% |
| Recurring financial charges | 65 | €10,109 | €8,766 | -€1,342 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €202,623 | €73,255 | -€129,367 | -63.8% |
| Income taxes | 67/77 | €56,595 | €21,691 | -€34,904 | -61.7% |
| Profit (loss) for the period | 9904 | €146,027 | €51,564 | -€94,463 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €146,027 | €51,564 | -€94,463 | -64.7% |
Next steps
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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 5 November 2026 via checked.be.