Dries Deleye architect: 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.
Dries Deleye architect
Largest movements
- Current investments +€12,374
new in 2025: €12,374
- Tangible fixed assets -€6,097
down €6,097 (-42.9%), from €14,197 to €8,100
of which Leasing and similar rights: -€4,048
- Deferred charges and accrued income +€3,166
up €3,166 (+369%), from €859 to €4,025
- Receivables within one year +€2,143
up €2,143 (+16.8%), from €12,757 to €14,899
of which Other amounts receivable: +€4,608
- Cash -€1,756
down €1,756 (-5.4%), from €32,562 to €30,806
mainly Current investments (-€12,374) and Tax, wage and social debts (-€5,300)
- Reserves +€15,589
up €15,589 (+44.1%), from €35,361 to €50,950
- Tax, wage and social debts -€5,300
down €5,300 (-99.9%), from €5,305 to €5
of which Taxes: -€2,708
- Current portion of long-term debt -€2,764
down €2,764 (-100%), from €2,764 to €0
- Other debts +€1,706
up €1,706 (+15.0%), from €11,373 to €13,079
- Trade debts +€730
up €730 (+166%), from €439 to €1,169
- Gross operating margin -€26,582
down €26,582 (-47.5%), from €55,969 to €29,387
- Taxes -€7,828
down €7,828 (-61.6%), from €12,713 to €4,885
- Financial charges -€601
down €601 (-46.8%), from €1,285 to €684
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 | €60,375 | €70,204 | +€9,829 | +16.3% |
| Fixed assets | 21/28 | €14,198 | €8,100 | -€6,098 | -42.9% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -64.9% |
| Tangible fixed assets | 22/27 | €14,197 | €8,100 | -€6,097 | -42.9% |
| Furniture and vehicles | 24 | €5,401 | €3,967 | -€1,434 | -26.6% |
| Leasing and similar rights | 25 | €4,048 | €0 | -€4,048 | -100% |
| Other tangible fixed assets | 26 | €4,748 | €4,133 | -€615 | -13.0% |
| Current assets | 29/58 | €46,177 | €62,104 | +€15,927 | +34.5% |
| Amounts receivable within one year | 40/41 | €12,757 | €14,899 | +€2,143 | +16.8% |
| Trade receivables | 40 | €8,328 | €5,863 | -€2,465 | -29.6% |
| Other amounts receivable | 41 | €4,429 | €9,036 | +€4,608 | +104% |
| Current investments | 50/53 | - | €12,374 | +€12,374 | |
| Cash at bank and in hand | 54/58 | €32,562 | €30,806 | -€1,756 | -5.4% |
| Deferred charges and accrued income | 490/1 | €859 | €4,025 | +€3,166 | +369% |
| Total equity and liabilities | 10/49 | €60,375 | €70,204 | +€9,829 | +16.3% |
| Equity | 10/15 | €40,361 | €55,950 | +€15,589 | +38.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,361 | €50,950 | +€15,589 | +44.1% |
| Distributable reserves | 133 | €35,361 | €50,950 | +€15,589 | +44.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,014 | €14,254 | -€5,760 | -28.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €19,882 | €14,254 | -€5,628 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €2,764 | €0 | -€2,764 | -100% |
| Trade debts | 44 | €439 | €1,169 | +€730 | +166% |
| Suppliers | 440/4 | €439 | €1,169 | +€730 | +166% |
| Taxes, remuneration and social security | 45 | €5,305 | €5 | -€5,300 | -99.9% |
| Taxes | 450/3 | €2,713 | €5 | -€2,708 | -99.8% |
| Remuneration and social security | 454/9 | €2,592 | €0 | -€2,592 | -100% |
| Other amounts payable | 47/48 | €11,373 | €13,079 | +€1,706 | +15.0% |
| Accrued charges and deferred income | 492/3 | €132 | €0 | -€132 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,421 | €6,098 | -€323 | -5.0% |
| Other operating charges | 640/8 | €711 | €466 | -€246 | -34.5% |
| Gross operating margin | 9900 | €55,969 | €29,387 | -€26,582 | -47.5% |
| Operating profit (loss) | 9901 | €48,837 | €22,824 | -€26,013 | -53.3% |
| Financial income | 75/76B | €101 | €0 | -€100 | -99.8% |
| Recurring financial income | 75 | €101 | €0 | -€100 | -99.8% |
| Financial charges | 65/66B | €1,285 | €684 | -€601 | -46.8% |
| Recurring financial charges | 65 | €1,285 | €684 | -€601 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €47,652 | €22,140 | -€25,512 | -53.5% |
| Income taxes | 67/77 | €12,713 | €4,885 | -€7,828 | -61.6% |
| Profit (loss) for the period | 9904 | €34,939 | €17,255 | -€17,684 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,939 | €17,255 | -€17,684 | -50.6% |
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 23 October 2026 via checked.be.