DS ARCHITECTEN: 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.
DS ARCHITECTEN
Largest movements
- Cash +€27,702
up €27,702 (+33.1%), from €83,632 to €111,334
mainly Net result for the year (+€54,417) and Other debts (+€39,065)
- Receivables within one year +€15,073
up €15,073 (+8.5%), from €177,757 to €192,830
of which Trade receivables: +€25,262
- Intangible fixed assets -€12,668
no longer reported in 2025 (was €12,668)
- Deferred charges and accrued income -€12,241
down €12,241 (-78.1%), from €15,674 to €3,433
- Reserves +€54,417
up €54,417 (+80.2%), from €67,817 to €122,235
- Profit (loss) carried forward -€54,052
no longer reported in 2025 (was €54,052)
- Other debts +€39,065
up €39,065 (+545%), from €7,172 to €46,236
- Accrued charges and deferred income -€26,292
down €26,292 (-95.8%), from €27,451 to €1,158
- Tax, wage and social debts +€24,409
up €24,409 (+148%), from €16,519 to €40,927
of which Taxes: +€24,242
- Gross operating margin +€50,040
up €50,040 (+86.8%), from €57,671 to €107,711
- Taxes +€26,502
up €26,502 (+3,905%), from €679 to €27,180
- Write-downs -€19,297
down €19,297, from €6,286 to -€13,011
- Other operating charges -€11,072
down €11,072 (-98.7%), from €11,213 to €141
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 | €295,777 | €313,815 | +€18,038 | +6.1% |
| Fixed assets | 21/28 | €18,714 | €6,218 | -€12,496 | -66.8% |
| Intangible fixed assets | 21 | €12,668 | - | -€12,668 | |
| Tangible fixed assets | 22/27 | €846 | €1,018 | +€172 | +20.3% |
| Furniture and vehicles | 24 | €846 | €1,018 | +€172 | +20.3% |
| Financial fixed assets | 28 | €5,200 | €5,200 | = | 0.0% |
| Current assets | 29/58 | €277,063 | €307,598 | +€30,534 | +11.0% |
| Amounts receivable within one year | 40/41 | €177,757 | €192,830 | +€15,073 | +8.5% |
| Trade receivables | 40 | €144,996 | €170,258 | +€25,262 | +17.4% |
| Other amounts receivable | 41 | €32,761 | €22,572 | -€10,189 | -31.1% |
| Cash at bank and in hand | 54/58 | €83,632 | €111,334 | +€27,702 | +33.1% |
| Deferred charges and accrued income | 490/1 | €15,674 | €3,433 | -€12,241 | -78.1% |
| Total equity and liabilities | 10/49 | €295,777 | €313,815 | +€18,038 | +6.1% |
| Equity | 10/15 | €140,469 | €140,835 | +€365 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,817 | €122,235 | +€54,417 | +80.2% |
| Distributable reserves | 133 | €67,817 | €122,235 | +€54,417 | +80.2% |
| Profit (loss) carried forward | 14 | €54,052 | - | -€54,052 | |
| Amounts payable | 17/49 | €155,308 | €172,981 | +€17,673 | +11.4% |
| Amounts payable within one year | 42/48 | €127,857 | €171,822 | +€43,965 | +34.4% |
| Trade debts | 44 | €85,545 | €84,659 | -€887 | -1.0% |
| Suppliers | 440/4 | €85,545 | €84,659 | -€887 | -1.0% |
| Advances received on contracts in progress | 46 | €18,622 | - | -€18,622 | |
| Taxes, remuneration and social security | 45 | €16,519 | €40,927 | +€24,409 | +148% |
| Taxes | 450/3 | €10,892 | €35,134 | +€24,242 | +223% |
| Remuneration and social security | 454/9 | €5,627 | €5,793 | +€167 | +3.0% |
| Other amounts payable | 47/48 | €7,172 | €46,236 | +€39,065 | +545% |
| Accrued charges and deferred income | 492/3 | €27,451 | €1,158 | -€26,292 | -95.8% |
| Remuneration, social security and pensions | 62 | €24,262 | €25,292 | +€1,030 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,537 | €13,619 | +€82 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,286 | -€13,011 | -€19,297 | |
| Other operating charges | 640/8 | €11,213 | €141 | -€11,072 | -98.7% |
| Gross operating margin | 9900 | €57,671 | €107,711 | +€50,040 | +86.8% |
| Operating profit (loss) | 9901 | €2,374 | €81,670 | +€79,296 | +3,340% |
| Financial income | 75/76B | €124 | - | -€124 | |
| Recurring financial income | 75 | €124 | - | -€124 | |
| Financial charges | 65/66B | €772 | €72 | -€700 | -90.6% |
| Recurring financial charges | 65 | €772 | €72 | -€700 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €1,726 | €81,598 | +€79,871 | +4,626% |
| Income taxes | 67/77 | €679 | €27,180 | +€26,502 | +3,905% |
| Profit (loss) for the period | 9904 | €1,048 | €54,417 | +€53,370 | +5,093% |
| Profit (loss) for the period to be appropriated | 9905 | €1,048 | €54,417 | +€53,370 | +5,093% |
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 15 October 2026 via checked.be.