Niels Dessein Architect: what changed
Niels Dessein Architect
Largest movements
- Cash +€5,997
up €5,997 (+22.5%), from €26,636 to €32,633
mainly Net result for the year (+€21,977) and Tax, wage and social debts (+€2,768)
- Deferred charges and accrued income +€5,159
up €5,159, from €0 to €5,159
- Receivables within one year +€2,646
up €2,646 (+20.0%), from €13,261 to €15,906
of which Trade receivables: +€4,812
- Reserves +€21,977
up €21,977 (+301%), from €7,294 to €29,270
- Other debts -€12,059
down €12,059 (-64.8%), from €18,603 to €6,543
- Tax, wage and social debts +€2,768
up €2,768 (+26.0%), from €10,661 to €13,429
of which Taxes: +€2,845
- Trade debts +€914
up €914 (+515%), from €177 to €1,091
- Gross operating margin +€9,589
up €9,589 (+42.6%), from €22,491 to €32,079
- Taxes +€2,110
up €2,110 (+48.6%), from €4,338 to €6,448
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,735 | €65,334 | +€13,599 | +26.3% |
| Formation expenses | 20 | €9 | €0 | -€9 | -100% |
| Fixed assets | 21/28 | €11,830 | €11,636 | -€195 | -1.6% |
| Tangible fixed assets | 22/27 | €11,830 | €11,636 | -€195 | -1.6% |
| Land and buildings | 22 | €6,299 | €5,625 | -€673 | -10.7% |
| Furniture and vehicles | 24 | €5,532 | €6,011 | +€479 | +8.7% |
| Current assets | 29/58 | €39,896 | €53,698 | +€13,802 | +34.6% |
| Amounts receivable within one year | 40/41 | €13,261 | €15,906 | +€2,646 | +20.0% |
| Trade receivables | 40 | €11,018 | €15,830 | +€4,812 | +43.7% |
| Other amounts receivable | 41 | €2,243 | €76 | -€2,166 | -96.6% |
| Cash at bank and in hand | 54/58 | €26,636 | €32,633 | +€5,997 | +22.5% |
| Deferred charges and accrued income | 490/1 | €0 | €5,159 | +€5,159 | |
| Total equity and liabilities | 10/49 | €51,735 | €65,334 | +€13,599 | +26.3% |
| Equity | 10/15 | €22,294 | €44,270 | +€21,977 | +98.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €7,294 | €29,270 | +€21,977 | +301% |
| Distributable reserves | 133 | €7,294 | €29,270 | +€21,977 | +301% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,442 | €21,064 | -€8,378 | -28.5% |
| Amounts payable within one year | 42/48 | €29,442 | €21,064 | -€8,378 | -28.5% |
| Trade debts | 44 | €177 | €1,091 | +€914 | +515% |
| Suppliers | 440/4 | €177 | €1,091 | +€914 | +515% |
| Taxes, remuneration and social security | 45 | €10,661 | €13,429 | +€2,768 | +26.0% |
| Taxes | 450/3 | €8,230 | €11,074 | +€2,845 | +34.6% |
| Remuneration and social security | 454/9 | €2,432 | €2,355 | -€77 | -3.2% |
| Other amounts payable | 47/48 | €18,603 | €6,543 | -€12,059 | -64.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €1,504 | +€48 | +3.3% |
| Other operating charges | 640/8 | €1,041 | €1,010 | -€30 | -2.9% |
| Gross operating margin | 9900 | €22,491 | €32,079 | +€9,589 | +42.6% |
| Operating profit (loss) | 9901 | €19,994 | €29,565 | +€9,571 | +47.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,319 | €1,140 | -€178 | -13.5% |
| Recurring financial charges | 65 | €1,319 | €1,140 | -€178 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €18,676 | €28,425 | +€9,749 | +52.2% |
| Income taxes | 67/77 | €4,338 | €6,448 | +€2,110 | +48.6% |
| Profit (loss) for the period | 9904 | €14,338 | €21,977 | +€7,639 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,338 | €21,977 | +€7,639 | +53.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.