DSJ-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.
DSJ-Architecten
Largest movements
- Cash +€30,487
up €30,487 (+27.1%), from €112,478 to €142,965
mainly Depreciation (+€18,581) and Net result for the year (+€15,586)
- Intangible fixed assets -€11,750
down €11,750 (-80.0%), from €14,688 to €2,938
- Tangible fixed assets -€6,831
down €6,831 (-78.9%), from €8,655 to €1,824
of which Furniture and vehicles: -€6,362
- Reserves +€10,308
up €10,308 (+8.1%), from €127,799 to €138,107
- Tax, wage and social debts +€5,119
up €5,119 (+86.3%), from €5,931 to €11,051
- Other debts -€3,413
down €3,413 (-72.7%), from €4,691 to €1,279
- Gross operating margin -€16,432
down €16,432 (-27.8%), from €59,115 to €42,683
- Taxes -€6,460
down €6,460 (-47.4%), from €13,617 to €7,157
- Depreciation -€3,830
down €3,830 (-17.1%), from €22,411 to €18,581
- Write-downs +€2,234
up €2,234, from -€2,234 to €0
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 | €143,701 | €155,943 | +€12,242 | +8.5% |
| Fixed assets | 21/28 | €23,342 | €4,761 | -€18,581 | -79.6% |
| Intangible fixed assets | 21 | €14,688 | €2,938 | -€11,750 | -80.0% |
| Tangible fixed assets | 22/27 | €8,655 | €1,824 | -€6,831 | -78.9% |
| Furniture and vehicles | 24 | €6,362 | €0 | -€6,362 | -100% |
| Other tangible fixed assets | 26 | €2,293 | €1,824 | -€469 | -20.5% |
| Current assets | 29/58 | €120,359 | €151,182 | +€30,823 | +25.6% |
| Amounts receivable within one year | 40/41 | €3,075 | €2,933 | -€142 | -4.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,075 | €2,933 | -€142 | -4.6% |
| Cash at bank and in hand | 54/58 | €112,478 | €142,965 | +€30,487 | +27.1% |
| Deferred charges and accrued income | 490/1 | €4,805 | €5,284 | +€478 | +10.0% |
| Total equity and liabilities | 10/49 | €143,701 | €155,943 | +€12,242 | +8.5% |
| Equity | 10/15 | €130,035 | €140,343 | +€10,308 | +7.9% |
| Contributions | 10/11 | €2,236 | €2,236 | = | 0.0% |
| Reserves | 13 | €127,799 | €138,107 | +€10,308 | +8.1% |
| Distributable reserves | 133 | €127,799 | €138,107 | +€10,308 | +8.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,665 | €15,600 | +€1,934 | +14.2% |
| Amounts payable within one year | 42/48 | €12,846 | €15,372 | +€2,526 | +19.7% |
| Financial debts | 43 | €45 | €449 | +€404 | +895% |
| Credit institutions | 430/8 | €45 | €449 | +€404 | +895% |
| Trade debts | 44 | €2,178 | €2,594 | +€415 | +19.1% |
| Suppliers | 440/4 | €2,178 | €2,594 | +€415 | +19.1% |
| Taxes, remuneration and social security | 45 | €5,931 | €11,051 | +€5,119 | +86.3% |
| Taxes | 450/3 | €5,931 | €11,051 | +€5,119 | +86.3% |
| Other amounts payable | 47/48 | €4,691 | €1,279 | -€3,413 | -72.7% |
| Accrued charges and deferred income | 492/3 | €819 | €228 | -€592 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,411 | €18,581 | -€3,830 | -17.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,234 | €0 | +€2,234 | |
| Other operating charges | 640/8 | €809 | €946 | +€137 | +16.9% |
| Gross operating margin | 9900 | €59,115 | €42,683 | -€16,432 | -27.8% |
| Operating profit (loss) | 9901 | €38,128 | €23,156 | -€14,973 | -39.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €973 | €413 | -€560 | -57.5% |
| Recurring financial charges | 65 | €973 | €413 | -€560 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €37,155 | €22,743 | -€14,413 | -38.8% |
| Income taxes | 67/77 | €13,617 | €7,157 | -€6,460 | -47.4% |
| Profit (loss) for the period | 9904 | €23,539 | €15,586 | -€7,953 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,539 | €15,586 | -€7,953 | -33.8% |
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 27 October 2026 via checked.be.