DPA Architectes: 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.
DPA Architectes
Largest movements
- Cash +€39,806
up €39,806 (+11.0%), from €362,824 to €402,630
mainly Net result for the year (+€101,349) and Depreciation (+€40,019)
- Tangible fixed assets +€20,677
up €20,677 (+28.2%), from €73,370 to €94,047
of which Plant, machinery and equipment: +€35,300
- Receivables within one year -€11,968
down €11,968 (-43.9%), from €27,289 to €15,321
of which Trade receivables: -€13,129
- Reserves +€55,699
up €55,699 (+15.5%), from €358,439 to €414,139
of which Tax-exempt reserves: +€33,680
- Other debts +€20,377
up €20,377 (+87.1%), from €23,402 to €43,780
- Tax, wage and social debts -€16,538
down €16,538 (-44.6%), from €37,069 to €20,531
of which Taxes: -€16,723
- Debts after one year -€15,684
no longer reported in 2025 (was €15,684)
- Accrued charges and deferred income +€6,211
up €6,211 (+123%), from €5,057 to €11,268
- Financial charges +€10,980
up €10,980 (+31.0%), from €35,455 to €46,435
- Gross operating margin +€5,786
up €5,786 (+2.0%), from €284,249 to €290,035
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 | €469,552 | €518,021 | +€48,468 | +10.3% |
| Fixed assets | 21/28 | €73,370 | €94,047 | +€20,677 | +28.2% |
| Tangible fixed assets | 22/27 | €73,370 | €94,047 | +€20,677 | +28.2% |
| Plant, machinery and equipment | 23 | €24,770 | €60,070 | +€35,300 | +143% |
| Furniture and vehicles | 24 | €48,600 | €33,977 | -€14,623 | -30.1% |
| Current assets | 29/58 | €396,182 | €423,974 | +€27,791 | +7.0% |
| Amounts receivable within one year | 40/41 | €27,289 | €15,321 | -€11,968 | -43.9% |
| Trade receivables | 40 | €27,289 | €14,160 | -€13,129 | -48.1% |
| Other amounts receivable | 41 | - | €1,161 | +€1,161 | |
| Cash at bank and in hand | 54/58 | €362,824 | €402,630 | +€39,806 | +11.0% |
| Deferred charges and accrued income | 490/1 | €6,069 | €6,023 | -€46 | -0.8% |
| Total equity and liabilities | 10/49 | €469,552 | €518,021 | +€48,468 | +10.3% |
| Equity | 10/15 | €370,839 | €426,539 | +€55,699 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €358,439 | €414,139 | +€55,699 | +15.5% |
| Tax-exempt reserves | 132 | €113,670 | €147,350 | +€33,680 | +29.6% |
| Distributable reserves | 133 | €244,769 | €266,789 | +€22,019 | +9.0% |
| Amounts payable | 17/49 | €98,713 | €91,482 | -€7,231 | -7.3% |
| Amounts payable after more than one year | 17 | €15,684 | - | -€15,684 | |
| Financial debts | 170/4 | €15,684 | - | -€15,684 | |
| Amounts payable within one year | 42/48 | €77,971 | €80,214 | +€2,242 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €16,343 | €14,155 | -€2,188 | -13.4% |
| Trade debts | 44 | €1,158 | €1,748 | +€591 | +51.0% |
| Suppliers | 440/4 | €1,158 | €1,748 | +€591 | +51.0% |
| Taxes, remuneration and social security | 45 | €37,069 | €20,531 | -€16,538 | -44.6% |
| Taxes | 450/3 | €30,070 | €13,346 | -€16,723 | -55.6% |
| Remuneration and social security | 454/9 | €6,999 | €7,185 | +€185 | +2.6% |
| Other amounts payable | 47/48 | €23,402 | €43,780 | +€20,377 | +87.1% |
| Accrued charges and deferred income | 492/3 | €5,057 | €11,268 | +€6,211 | +123% |
| Remuneration, social security and pensions | 62 | €63,320 | €63,503 | +€183 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,622 | €40,019 | +€1,397 | +3.6% |
| Other operating charges | 640/8 | €3,105 | €3,581 | +€475 | +15.3% |
| Gross operating margin | 9900 | €284,249 | €290,035 | +€5,786 | +2.0% |
| Operating profit (loss) | 9901 | €179,202 | €182,931 | +€3,730 | +2.1% |
| Financial income | 75/76B | €918 | €1,958 | +€1,040 | +113% |
| Recurring financial income | 75 | €918 | €1,958 | +€1,040 | +113% |
| Financial charges | 65/66B | €35,455 | €46,435 | +€10,980 | +31.0% |
| Recurring financial charges | 65 | €35,455 | €46,435 | +€10,980 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €144,664 | €138,454 | -€6,210 | -4.3% |
| Income taxes | 67/77 | €38,210 | €37,105 | -€1,106 | -2.9% |
| Profit (loss) for the period | 9904 | €106,454 | €101,349 | -€5,104 | -4.8% |
| Transfer to tax-exempt reserves | 689 | €50,520 | €33,680 | -€16,840 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,934 | €67,669 | +€11,736 | +21.0% |
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 28 October 2026 via checked.be.