KATRIEN DE DECKER 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.
KATRIEN DE DECKER ARCHITECT
Largest movements
- Cash -€18,909
down €18,909 (-38.4%), from €49,282 to €30,373
mainly Contributions, distributions and other (-€30,000) and Receivables within one year (-€8,041)
- Receivables within one year +€8,041
up €8,041 (+36.4%), from €22,075 to €30,116
of which Other amounts receivable: +€6,351
- Reserves -€22,725
down €22,725 (-60.4%), from €37,596 to €14,871
- Other debts +€14,965
up €14,965 (+99.5%), from €15,035 to €30,000
- Tax, wage and social debts -€3,133
down €3,133 (-100%), from €3,133 to €0
- Gross operating margin -€11,710
down €11,710 (-52.4%), from €22,365 to €10,655
- Taxes -€2,345
down €2,345 (-52.7%), from €4,447 to €2,102
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 | €76,451 | €65,086 | -€11,365 | -14.9% |
| Fixed assets | 21/28 | €2,189 | €1,774 | -€416 | -19.0% |
| Intangible fixed assets | 21 | €2,189 | €1,774 | -€416 | -19.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €74,261 | €63,312 | -€10,949 | -14.7% |
| Amounts receivable within one year | 40/41 | €22,075 | €30,116 | +€8,041 | +36.4% |
| Trade receivables | 40 | €22,022 | €23,712 | +€1,690 | +7.7% |
| Other amounts receivable | 41 | €53 | €6,404 | +€6,351 | +11,988% |
| Cash at bank and in hand | 54/58 | €49,282 | €30,373 | -€18,909 | -38.4% |
| Deferred charges and accrued income | 490/1 | €2,904 | €2,823 | -€82 | -2.8% |
| Total equity and liabilities | 10/49 | €76,451 | €65,086 | -€11,365 | -14.9% |
| Equity | 10/15 | €56,196 | €33,471 | -€22,725 | -40.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,596 | €14,871 | -€22,725 | -60.4% |
| Distributable reserves | 133 | €37,596 | €14,871 | -€22,725 | -60.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,255 | €31,615 | +€11,360 | +56.1% |
| Amounts payable within one year | 42/48 | €20,255 | €31,541 | +€11,286 | +55.7% |
| Trade debts | 44 | €2,086 | €1,541 | -€545 | -26.1% |
| Suppliers | 440/4 | €2,086 | €1,541 | -€545 | -26.1% |
| Taxes, remuneration and social security | 45 | €3,133 | €0 | -€3,133 | -100% |
| Taxes | 450/3 | €3,133 | €0 | -€3,133 | -100% |
| Other amounts payable | 47/48 | €15,035 | €30,000 | +€14,965 | +99.5% |
| Accrued charges and deferred income | 492/3 | €0 | €74 | +€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €416 | -€75 | -15.2% |
| Other operating charges | 640/8 | €587 | €538 | -€49 | -8.3% |
| Gross operating margin | 9900 | €22,365 | €10,655 | -€11,710 | -52.4% |
| Operating profit (loss) | 9901 | €21,287 | €9,700 | -€11,587 | -54.4% |
| Financial income | 75/76B | €0 | €33 | +€33 | |
| Recurring financial income | 75 | €0 | €33 | +€33 | |
| Financial charges | 65/66B | €377 | €356 | -€21 | -5.5% |
| Recurring financial charges | 65 | €377 | €356 | -€21 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €20,910 | €9,377 | -€11,533 | -55.2% |
| Income taxes | 67/77 | €4,447 | €2,102 | -€2,345 | -52.7% |
| Profit (loss) for the period | 9904 | €16,463 | €7,275 | -€9,188 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,463 | €7,275 | -€9,188 | -55.8% |
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 30 October 2026 via checked.be.