DUCHENNE ARCHITECTURE: 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.
DUCHENNE ARCHITECTURE
Largest movements
- Cash +€43,223
up €43,223 (+21.3%), from €203,004 to €246,227
mainly Net result for the year (+€58,563) and Other debts (+€24,103)
- Tangible fixed assets +€31,841
up €31,841 (+5,033%), from €633 to €32,474
- Receivables within one year -€8,493
down €8,493 (-35.1%), from €24,200 to €15,707
of which Other amounts receivable: -€24,200
- Reserves +€38,877
up €38,877 (+39.2%), from €99,129 to €138,007
- Other debts +€24,103
up €24,103 (+1,979%), from €1,218 to €25,321
- Trade debts +€5,823
up €5,823 (+526%), from €1,107 to €6,930
- Financial income +€50,000
new in 2025: €50,000
- Other operating charges +€3,360
up €3,360 (+416%), from €808 to €4,168
- Taxes +€2,651
up €2,651 (+37.5%), from €7,075 to €9,726
- Financial charges +€755
up €755 (+122%), from €619 to €1,374
- Depreciation -€516
down €516 (-16.2%), from €3,191 to €2,675
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 | €231,016 | €297,586 | +€66,570 | +28.8% |
| Fixed assets | 21/28 | €3,811 | €35,652 | +€31,841 | +835% |
| Tangible fixed assets | 22/27 | €633 | €32,474 | +€31,841 | +5,033% |
| Furniture and vehicles | 24 | €633 | €32,474 | +€31,841 | +5,033% |
| Financial fixed assets | 28 | €3,179 | €3,179 | = | 0.0% |
| Current assets | 29/58 | €227,204 | €261,934 | +€34,729 | +15.3% |
| Amounts receivable within one year | 40/41 | €24,200 | €15,707 | -€8,493 | -35.1% |
| Trade receivables | 40 | - | €15,707 | +€15,707 | |
| Other amounts receivable | 41 | €24,200 | - | -€24,200 | |
| Cash at bank and in hand | 54/58 | €203,004 | €246,227 | +€43,223 | +21.3% |
| Total equity and liabilities | 10/49 | €231,016 | €297,586 | +€66,570 | +28.8% |
| Equity | 10/15 | €210,744 | €249,621 | +€38,877 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,129 | €138,007 | +€38,877 | +39.2% |
| Distributable reserves | 133 | €99,129 | €138,007 | +€38,877 | +39.2% |
| Profit (loss) carried forward | 14 | €93,014 | €93,014 | = | 0.0% |
| Amounts payable | 17/49 | €20,272 | €47,966 | +€27,693 | +137% |
| Amounts payable within one year | 42/48 | €18,385 | €45,511 | +€27,126 | +148% |
| Current portion of amounts payable after more than one year | 42 | €2,199 | €2,228 | +€29 | +1.3% |
| Trade debts | 44 | €1,107 | €6,930 | +€5,823 | +526% |
| Suppliers | 440/4 | €1,107 | €6,930 | +€5,823 | +526% |
| Taxes, remuneration and social security | 45 | €13,860 | €11,032 | -€2,828 | -20.4% |
| Taxes | 450/3 | €10,910 | €8,082 | -€2,828 | -25.9% |
| Remuneration and social security | 454/9 | €2,950 | €2,950 | = | 0.0% |
| Other amounts payable | 47/48 | €1,218 | €25,321 | +€24,103 | +1,979% |
| Accrued charges and deferred income | 492/3 | €1,887 | €2,454 | +€567 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,191 | €2,675 | -€516 | -16.2% |
| Other operating charges | 640/8 | €808 | €4,168 | +€3,360 | +416% |
| Gross operating margin | 9900 | €26,444 | €26,506 | +€62 | +0.2% |
| Operating profit (loss) | 9901 | €22,444 | €19,663 | -€2,781 | -12.4% |
| Financial income | 75/76B | - | €50,000 | +€50,000 | |
| Recurring financial income | 75 | - | €50,000 | +€50,000 | |
| Financial charges | 65/66B | €619 | €1,374 | +€755 | +122% |
| Recurring financial charges | 65 | €619 | €1,374 | +€755 | +122% |
| Profit (loss) for the period before taxes | 9903 | €21,825 | €68,289 | +€46,464 | +213% |
| Income taxes | 67/77 | €7,075 | €9,726 | +€2,651 | +37.5% |
| Profit (loss) for the period | 9904 | €14,750 | €58,563 | +€43,813 | +297% |
| Profit (loss) for the period to be appropriated | 9905 | €14,750 | €58,563 | +€43,813 | +297% |
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 24 October 2026 via checked.be.