MICHAEL DOOM 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.
MICHAEL DOOM ARCHITECT
Largest movements
- Tangible fixed assets -€16,996
down €16,996 (-3.3%), from €522,450 to €505,454
of which Land and buildings: -€16,029
- Cash -€7,565
down €7,565 (-100.0%), from €7,565 to €0
mainly Other debts (-€29,452) and Debts after one year (-€19,128)
- Other debts -€29,452
down €29,452 (-28.5%), from €103,274 to €73,822
- Debts after one year -€19,128
down €19,128 (-5.6%), from €341,876 to €322,748
- Reserves +€14,461
up €14,461 (+25.9%), from €55,759 to €70,220
of which Distributable reserves: +€14,461
- Accrued charges and deferred income +€7,115
up €7,115, from €0 to €7,115
- Depreciation +€10,393
up €10,393 (+85.9%), from €12,103 to €22,496
- Gross operating margin +€10,360
up €10,360 (+17.2%), from €60,325 to €70,685
- Financial charges +€9,053
up €9,053 (+93.6%), from €9,671 to €18,724
- Taxes -€2,419
down €2,419 (-18.3%), from €13,232 to €10,813
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.
Cash bridge derived
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 | €547,394 | €532,013 | -€15,381 | -2.8% |
| Fixed assets | 21/28 | €522,450 | €505,454 | -€16,996 | -3.3% |
| Tangible fixed assets | 22/27 | €522,450 | €505,454 | -€16,996 | -3.3% |
| Land and buildings | 22 | €501,635 | €485,606 | -€16,029 | -3.2% |
| Plant, machinery and equipment | 23 | €7,133 | €10,077 | +€2,944 | +41.3% |
| Furniture and vehicles | 24 | €13,681 | €9,771 | -€3,911 | -28.6% |
| Current assets | 29/58 | €24,944 | €26,559 | +€1,615 | +6.5% |
| Amounts receivable within one year | 40/41 | €15,730 | €19,542 | +€3,812 | +24.2% |
| Trade receivables | 40 | €15,730 | €19,542 | +€3,812 | +24.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,565 | €0 | -€7,565 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,649 | €7,017 | +€5,369 | +325.6% |
| Total equity and liabilities | 10/49 | €547,394 | €532,013 | -€15,381 | -2.8% |
| Equity | 10/15 | €61,959 | €76,420 | +€14,461 | +23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,759 | €70,220 | +€14,461 | +25.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €55,759 | €70,220 | +€14,461 | +25.9% |
| Amounts payable | 17/49 | €485,435 | €455,593 | -€29,842 | -6.1% |
| Amounts payable after more than one year | 17 | €341,876 | €322,748 | -€19,128 | -5.6% |
| Financial debts | 170/4 | €341,876 | €322,748 | -€19,128 | -5.6% |
| Amounts payable within one year | 42/48 | €143,559 | €125,729 | -€17,829 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €18,618 | €19,128 | +€510 | +2.7% |
| Financial debts | 43 | - | €2,561 | +€2,561 | |
| Credit institutions | 430/8 | - | €2,561 | +€2,561 | |
| Trade debts | 44 | €2,598 | €7,145 | +€4,547 | +175.0% |
| Suppliers | 440/4 | €2,598 | €7,145 | +€4,547 | +175.0% |
| Taxes, remuneration and social security | 45 | €19,068 | €23,073 | +€4,005 | +21.0% |
| Taxes | 450/3 | €19,068 | €23,073 | +€4,005 | +21.0% |
| Other amounts payable | 47/48 | €103,274 | €73,822 | -€29,452 | -28.5% |
| Accrued charges and deferred income | 492/3 | €0 | €7,115 | +€7,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,103 | €22,496 | +€10,393 | +85.9% |
| Other operating charges | 640/8 | €4,161 | €4,198 | +€36 | +0.9% |
| Gross operating margin | 9900 | €60,325 | €70,685 | +€10,360 | +17.2% |
| Operating profit (loss) | 9901 | €44,061 | €43,991 | -€70 | -0.2% |
| Financial income | 75/76B | €273 | €7 | -€266 | -97.3% |
| Recurring financial income | 75 | €273 | €7 | -€266 | -97.3% |
| Financial charges | 65/66B | €9,671 | €18,724 | +€9,053 | +93.6% |
| Recurring financial charges | 65 | €9,671 | €18,724 | +€9,053 | +93.6% |
| Profit (loss) for the period before taxes | 9903 | €34,664 | €25,275 | -€9,389 | -27.1% |
| Income taxes | 67/77 | €13,232 | €10,813 | -€2,419 | -18.3% |
| Profit (loss) for the period | 9904 | €21,432 | €14,461 | -€6,971 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,432 | €14,461 | -€6,971 | -32.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.