NICOLAS DEVUYST ARCHITECTE: 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.
NICOLAS DEVUYST ARCHITECTE
Largest movements
- Receivables within one year +€93,613
up €93,613 (+16.6%), from €563,074 to €656,688
of which Other amounts receivable: +€95,038
- Tangible fixed assets -€25,398
down €25,398 (-41.9%), from €60,548 to €35,150
- Cash +€13,180
up €13,180 (+49.5%), from €26,645 to €39,825
mainly Net result for the year (+€85,795) and Depreciation (+€27,445)
- Profit (loss) carried forward +€85,795
up €85,795 (+17.4%), from €492,915 to €578,710
- Debts after one year -€17,888
down €17,888 (-46.7%), from €38,283 to €20,395
- Tax, wage and social debts +€16,191
up €16,191 (+18.2%), from €88,752 to €104,943
- Gross operating margin -€56,320
down €56,320 (-31.3%), from €180,067 to €123,747
- Taxes -€14,786
down €14,786 (-27.7%), from €53,304 to €38,517
- Financial income +€3,045
up €3,045 (+10.2%), from €29,920 to €32,965
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 | €651,096 | €732,649 | +€81,554 | +12.5% |
| Fixed assets | 21/28 | €60,548 | €35,150 | -€25,398 | -41.9% |
| Tangible fixed assets | 22/27 | €60,548 | €35,150 | -€25,398 | -41.9% |
| Furniture and vehicles | 24 | €60,548 | €35,150 | -€25,398 | -41.9% |
| Current assets | 29/58 | €590,548 | €697,499 | +€106,951 | +18.1% |
| Amounts receivable within one year | 40/41 | €563,074 | €656,688 | +€93,613 | +16.6% |
| Trade receivables | 40 | €1,425 | - | -€1,425 | |
| Other amounts receivable | 41 | €561,650 | €656,688 | +€95,038 | +16.9% |
| Cash at bank and in hand | 54/58 | €26,645 | €39,825 | +€13,180 | +49.5% |
| Deferred charges and accrued income | 490/1 | €829 | €987 | +€158 | +19.0% |
| Total equity and liabilities | 10/49 | €651,096 | €732,649 | +€81,554 | +12.5% |
| Equity | 10/15 | €501,775 | €587,570 | +€85,795 | +17.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €492,915 | €578,710 | +€85,795 | +17.4% |
| Amounts payable | 17/49 | €149,321 | €145,079 | -€4,242 | -2.8% |
| Amounts payable after more than one year | 17 | €38,283 | €20,395 | -€17,888 | -46.7% |
| Financial debts | 170/4 | €38,283 | €20,395 | -€17,888 | -46.7% |
| Amounts payable within one year | 42/48 | €109,929 | €123,553 | +€13,624 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €18,712 | €17,888 | -€824 | -4.4% |
| Trade debts | 44 | €2,465 | €722 | -€1,744 | -70.7% |
| Suppliers | 440/4 | €2,465 | €722 | -€1,744 | -70.7% |
| Taxes, remuneration and social security | 45 | €88,752 | €104,943 | +€16,191 | +18.2% |
| Taxes | 450/3 | €88,752 | €104,943 | +€16,191 | +18.2% |
| Accrued charges and deferred income | 492/3 | €1,108 | €1,131 | +€23 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,553 | €27,445 | -€108 | -0.4% |
| Other operating charges | 640/8 | €1,372 | €1,410 | +€38 | +2.8% |
| Gross operating margin | 9900 | €180,067 | €123,747 | -€56,320 | -31.3% |
| Operating profit (loss) | 9901 | €151,142 | €94,892 | -€56,249 | -37.2% |
| Financial income | 75/76B | €29,920 | €32,965 | +€3,045 | +10.2% |
| Recurring financial income | 75 | €29,920 | €32,965 | +€3,045 | +10.2% |
| Financial charges | 65/66B | €4,769 | €3,545 | -€1,224 | -25.7% |
| Recurring financial charges | 65 | €4,769 | €3,545 | -€1,224 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €176,293 | €124,313 | -€51,980 | -29.5% |
| Income taxes | 67/77 | €53,304 | €38,517 | -€14,786 | -27.7% |
| Profit (loss) for the period | 9904 | €122,989 | €85,795 | -€37,194 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €122,989 | €85,795 | -€37,194 | -30.2% |
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.