JOKE DE SUTTER ARCHITECT: 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.
JOKE DE SUTTER ARCHITECT
Largest movements
- Receivables within one year +€12,699
up €12,699 (+16.7%), from €75,992 to €88,691
- Cash -€6,566
down €6,566 (-68.5%), from €9,588 to €3,022
mainly Receivables within one year (-€12,699) and Other debts (-€2,421)
- Tangible fixed assets -€3,049
down €3,049 (-24.7%), from €12,347 to €9,298
of which Plant, machinery and equipment: -€1,714
- Trade debts +€3,799
up €3,799 (+13.7%), from €27,637 to €31,436
- Other debts -€2,421
down €2,421 (-9.0%), from €26,898 to €24,477
- Profit (loss) carried forward +€2,336
up €2,336 (+345%), from €677 to €3,013
- Gross operating margin +€2,369
up €2,369 (+44.7%), from €5,297 to €7,666
- Taxes +€972
up €972 (+140%), from €694 to €1,666
- Other operating charges -€693
down €693 (-57.0%), from €1,214 to €522
- Depreciation -€252
down €252 (-7.6%), from €3,301 to €3,049
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 | €98,448 | €101,550 | +€3,101 | +3.2% |
| Fixed assets | 21/28 | €12,347 | €9,298 | -€3,049 | -24.7% |
| Tangible fixed assets | 22/27 | €12,347 | €9,298 | -€3,049 | -24.7% |
| Plant, machinery and equipment | 23 | €6,353 | €4,638 | -€1,714 | -27.0% |
| Furniture and vehicles | 24 | €5,995 | €4,660 | -€1,335 | -22.3% |
| Current assets | 29/58 | €86,101 | €92,251 | +€6,151 | +7.1% |
| Amounts receivable within one year | 40/41 | €75,992 | €88,691 | +€12,699 | +16.7% |
| Trade receivables | 40 | €75,992 | €88,691 | +€12,699 | +16.7% |
| Cash at bank and in hand | 54/58 | €9,588 | €3,022 | -€6,566 | -68.5% |
| Deferred charges and accrued income | 490/1 | €521 | €539 | +€18 | +3.4% |
| Total equity and liabilities | 10/49 | €98,448 | €101,550 | +€3,101 | +3.2% |
| Equity | 10/15 | €8,440 | €10,776 | +€2,336 | +27.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,563 | €1,563 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,431 | €1,431 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,431 | €1,431 | = | 0.0% |
| Distributable reserves | 133 | €132 | €132 | = | 0.0% |
| Profit (loss) carried forward | 14 | €677 | €3,013 | +€2,336 | +345% |
| Amounts payable | 17/49 | €90,008 | €90,774 | +€766 | +0.9% |
| Amounts payable after more than one year | 17 | €24,060 | €24,060 | = | 0.0% |
| Financial debts | 170/4 | €24,060 | €24,060 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,948 | €66,714 | +€766 | +1.2% |
| Trade debts | 44 | €27,637 | €31,436 | +€3,799 | +13.7% |
| Suppliers | 440/4 | €27,637 | €31,436 | +€3,799 | +13.7% |
| Taxes, remuneration and social security | 45 | €11,413 | €10,801 | -€613 | -5.4% |
| Taxes | 450/3 | €6,913 | €10,801 | +€3,887 | +56.2% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €26,898 | €24,477 | -€2,421 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,301 | €3,049 | -€252 | -7.6% |
| Other operating charges | 640/8 | €1,214 | €522 | -€693 | -57.0% |
| Gross operating margin | 9900 | €5,297 | €7,666 | +€2,369 | +44.7% |
| Operating profit (loss) | 9901 | €782 | €4,095 | +€3,314 | +424% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €65 | €93 | +€28 | +42.8% |
| Recurring financial charges | 65 | €65 | €93 | +€28 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €721 | €4,002 | +€3,281 | +455% |
| Income taxes | 67/77 | €694 | €1,666 | +€972 | +140% |
| Profit (loss) for the period | 9904 | €26 | €2,336 | +€2,310 | +8,825% |
| Profit (loss) for the period to be appropriated | 9905 | €26 | €2,336 | +€2,310 | +8,825% |
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 21 October 2026 via checked.be.