DVA 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.
DVA ARCHITECTES
Largest movements
- Tangible fixed assets +€28,757
up €28,757 (+4.7%), from €616,893 to €645,650
of which Other tangible fixed assets: +€44,843
- Cash +€20,957
up €20,957 (+382%), from €5,488 to €26,445
mainly Net result for the year (+€52,588) and Depreciation (+€22,299)
- Receivables within one year +€8,094
up €8,094 (+12.7%), from €63,629 to €71,724
- Reserves +€49,088
up €49,088 (+115%), from €42,642 to €91,730
of which Distributable reserves: +€51,860
- Current portion of long-term debt +€10,168
up €10,168 (+23.4%), from €43,537 to €53,705
- Debts after one year -€9,329
down €9,329 (-1.8%), from €523,979 to €514,650
- Gross operating margin +€43,493
up €43,493 (+76.1%), from €57,153 to €100,646
- Financial income +€16,508
up €16,508 (+2,971%), from €556 to €17,064
- Taxes +€14,740
up €14,740 (+234%), from €6,303 to €21,043
- Depreciation +€3,915
up €3,915 (+21.3%), from €18,383 to €22,299
- Other operating charges +€2,034
up €2,034 (+63.2%), from €3,221 to €5,255
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 | €724,184 | €780,919 | +€56,735 | +7.8% |
| Fixed assets | 21/28 | €653,993 | €682,750 | +€28,757 | +4.4% |
| Tangible fixed assets | 22/27 | €616,893 | €645,650 | +€28,757 | +4.7% |
| Land and buildings | 22 | €616,157 | €599,148 | -€17,009 | -2.8% |
| Plant, machinery and equipment | 23 | €335 | - | -€335 | |
| Furniture and vehicles | 24 | €401 | €1,660 | +€1,258 | +314% |
| Other tangible fixed assets | 26 | - | €44,843 | +€44,843 | |
| Financial fixed assets | 28 | €37,100 | €37,100 | = | 0.0% |
| Current assets | 29/58 | €70,191 | €98,169 | +€27,978 | +39.9% |
| Amounts receivable within one year | 40/41 | €63,629 | €71,724 | +€8,094 | +12.7% |
| Other amounts receivable | 41 | €63,629 | €71,724 | +€8,094 | +12.7% |
| Cash at bank and in hand | 54/58 | €5,488 | €26,445 | +€20,957 | +382% |
| Deferred charges and accrued income | 490/1 | €1,074 | - | -€1,074 | |
| Total equity and liabilities | 10/49 | €724,184 | €780,919 | +€56,735 | +7.8% |
| Equity | 10/15 | €97,127 | €148,803 | +€51,676 | +53.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,642 | €91,730 | +€49,088 | +115% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €28,782 | €27,870 | -€912 | -3.2% |
| Distributable reserves | 133 | €12,000 | €63,860 | +€51,860 | +432% |
| Profit (loss) carried forward | 14 | €48,285 | €50,873 | +€2,588 | +5.4% |
| Provisions and deferred taxes | 16 | €6,891 | €6,587 | -€304 | -4.4% |
| Deferred taxes | 168 | €6,891 | €6,587 | -€304 | -4.4% |
| Amounts payable | 17/49 | €620,166 | €625,529 | +€5,363 | +0.9% |
| Amounts payable after more than one year | 17 | €523,979 | €514,650 | -€9,329 | -1.8% |
| Financial debts | 170/4 | €523,979 | €514,650 | -€9,329 | -1.8% |
| Amounts payable within one year | 42/48 | €96,187 | €110,879 | +€14,692 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €43,537 | €53,705 | +€10,168 | +23.4% |
| Trade debts | 44 | €11,214 | €7,601 | -€3,613 | -32.2% |
| Suppliers | 440/4 | €11,214 | €7,601 | -€3,613 | -32.2% |
| Taxes, remuneration and social security | 45 | €28,070 | €35,225 | +€7,154 | +25.5% |
| Taxes | 450/3 | €28,070 | €35,225 | +€7,154 | +25.5% |
| Other amounts payable | 47/48 | €13,366 | €14,349 | +€983 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,383 | €22,299 | +€3,915 | +21.3% |
| Other operating charges | 640/8 | €3,221 | €5,255 | +€2,034 | +63.2% |
| Gross operating margin | 9900 | €57,153 | €100,646 | +€43,493 | +76.1% |
| Operating profit (loss) | 9901 | €35,548 | €73,092 | +€37,544 | +106% |
| Financial income | 75/76B | €556 | €17,064 | +€16,508 | +2,971% |
| Recurring financial income | 75 | €556 | €17,064 | +€16,508 | +2,971% |
| Financial charges | 65/66B | €17,536 | €17,741 | +€205 | +1.2% |
| Recurring financial charges | 65 | €17,536 | €17,741 | +€205 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €18,568 | €72,415 | +€53,847 | +290% |
| Transfer from deferred taxes | 780 | €1,216 | €1,216 | = | 0.0% |
| Income taxes | 67/77 | €6,303 | €21,043 | +€14,740 | +234% |
| Profit (loss) for the period | 9904 | €13,481 | €52,588 | +€39,107 | +290% |
| Profit (loss) for the period to be appropriated | 9905 | €13,481 | €52,588 | +€39,107 | +290% |
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.