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DYPE 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.

What changed

DYPE ARCHITECTURE

BE 0756.615.539
NACE 71.111, Activities of building architects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€10,522
2024 · €11,590-€1,069
Equity
€82,414
2024 · €71,892+€10,522
Cash
€21,796
2024 · €42,829-€21,033
Balance sheet total
€88,424
2024 · €80,399+€8,025

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€33,259

    up €33,259 (+1,973%), from €1,686 to €34,945

  • Cash -€21,033

    down €21,033 (-49.1%), from €42,829 to €21,796

    mainly Investment in fixed assets (net) (-€40,509) and Receivables within one year (-€10,253)

  • Current investments -€16,721

    down €16,721 (-55.0%), from €30,400 to €13,679

  • Receivables within one year +€10,253

    up €10,253 (+281%), from €3,654 to €13,907

    of which Trade receivables: +€6,326

  • Deferred charges and accrued income +€2,266

    up €2,266 (+124%), from €1,830 to €4,096

Equity and liabilities
  • Reserves +€10,522

    up €10,522 (+15.3%), from €68,892 to €79,414

  • Tax, wage and social debts -€2,424

    down €2,424 (-29.0%), from €8,372 to €5,948

    of which Taxes: -€2,267

Income statement
  • Depreciation +€6,651

    up €6,651 (+1,111%), from €599 to €7,250

  • Gross operating margin +€5,536

    up €5,536 (+34.3%), from €16,122 to €21,659

  • Other operating charges +€671

    new in 2025: €671

  • Financial income +€522

    up €522 (+91.4%), from €571 to €1,092

  • Taxes -€286

    down €286 (-6.5%), from €4,391 to €4,105

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €11,590
Gross operating margin +€5,536
Depreciation -€6,651
Other operating charges -€671
Financial income +€522
Financial charges -€90
Taxes +€286
Result 2025 €10,522
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€2,755
Investment -€23,788
Financing €0
Cash 2024 €42,829
Net result for the year +€10,522
Depreciation +€7,250
Receivables within one year -€10,253
Deferred charges and accrued income -€2,266
Trade debts +€62
Tax, wage and social debts -€2,424
Other debts -€135
Investment in fixed assets (net) -€40,509
Current investments +€16,721
Cash 2025 €21,796
brings cash intakes cash out
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €80,399 €88,424 +€8,025 +10.0%
Fixed assets 21/28 €1,686 €34,945 +€33,259 +1,973%
Tangible fixed assets 22/27 €1,686 €34,945 +€33,259 +1,973%
Furniture and vehicles 24 €1,686 €34,945 +€33,259 +1,973%
Current assets 29/58 €78,713 €53,478 -€25,235 -32.1%
Amounts receivable within one year 40/41 €3,654 €13,907 +€10,253 +281%
Trade receivables 40 - €6,326 +€6,326
Other amounts receivable 41 €3,654 €7,581 +€3,928 +108%
Current investments 50/53 €30,400 €13,679 -€16,721 -55.0%
Cash at bank and in hand 54/58 €42,829 €21,796 -€21,033 -49.1%
Deferred charges and accrued income 490/1 €1,830 €4,096 +€2,266 +124%
Total equity and liabilities 10/49 €80,399 €88,424 +€8,025 +10.0%
Equity 10/15 €71,892 €82,414 +€10,522 +14.6%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €68,892 €79,414 +€10,522 +15.3%
Distributable reserves 133 €68,892 €79,414 +€10,522 +15.3%
Amounts payable 17/49 €8,507 €6,009 -€2,497 -29.4%
Amounts payable within one year 42/48 €8,507 €6,009 -€2,497 -29.4%
Trade debts 44 - €62 +€62
Suppliers 440/4 - €62 +€62
Taxes, remuneration and social security 45 €8,372 €5,948 -€2,424 -29.0%
Taxes 450/3 €6,272 €4,005 -€2,267 -36.1%
Remuneration and social security 454/9 €2,100 €1,942 -€158 -7.5%
Other amounts payable 47/48 €135 - -€135
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €599 €7,250 +€6,651 +1,111%
Other operating charges 640/8 - €671 +€671
Gross operating margin 9900 €16,122 €21,659 +€5,536 +34.3%
Operating profit (loss) 9901 €15,524 €13,737 -€1,786 -11.5%
Financial income 75/76B €571 €1,092 +€522 +91.4%
Recurring financial income 75 €571 €1,092 +€522 +91.4%
Financial charges 65/66B €113 €203 +€90 +80.0%
Recurring financial charges 65 €113 €203 +€90 +80.0%
Profit (loss) for the period before taxes 9903 €15,982 €14,627 -€1,355 -8.5%
Income taxes 67/77 €4,391 €4,105 -€286 -6.5%
Profit (loss) for the period 9904 €11,590 €10,522 -€1,069 -9.2%
Profit (loss) for the period to be appropriated 9905 €11,590 €10,522 -€1,069 -9.2%

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 13 October 2026 via checked.be.