Peter D'hoore 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.
Peter D'hoore architect
Largest movements
- Cash +€4,527
up €4,527 (+717%), from €631 to €5,158
mainly Receivables within one year (+€4,017) and Deferred charges and accrued income (+€3,513)
- Receivables within one year -€4,017
down €4,017 (-100%), from €4,017 to €0
of which Trade receivables: -€4,017
- Deferred charges and accrued income -€3,513
down €3,513 (-38.8%), from €9,055 to €5,543
- Tangible fixed assets -€710
down €710 (-100%), from €710 to €0
- Profit (loss) carried forward -€3,266
down €3,266 (-30.4%), from -€10,757 to -€14,023
- Tax, wage and social debts -€1,165
down €1,165 (-60.4%), from €1,931 to €766
- Other debts +€963
new in 2025: €963
- Trade debts -€244
down €244 (-35.3%), from €694 to €449
- Gross operating margin +€8,884
up €8,884, from -€8,678 to €206
- Other operating charges +€1,361
up €1,361 (+129%), from €1,059 to €2,420
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 | €14,414 | €10,701 | -€3,713 | -25.8% |
| Fixed assets | 21/28 | €710 | €0 | -€710 | -100% |
| Tangible fixed assets | 22/27 | €710 | €0 | -€710 | -100% |
| Furniture and vehicles | 24 | €710 | €0 | -€710 | -100% |
| Current assets | 29/58 | €13,704 | €10,701 | -€3,003 | -21.9% |
| Amounts receivable within one year | 40/41 | €4,017 | €0 | -€4,017 | -100% |
| Trade receivables | 40 | €4,017 | €0 | -€4,017 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €631 | €5,158 | +€4,527 | +717% |
| Deferred charges and accrued income | 490/1 | €9,055 | €5,543 | -€3,513 | -38.8% |
| Total equity and liabilities | 10/49 | €14,414 | €10,701 | -€3,713 | -25.8% |
| Equity | 10/15 | €11,789 | €8,523 | -€3,266 | -27.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,146 | €10,146 | = | 0.0% |
| Distributable reserves | 133 | €10,146 | €10,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,757 | -€14,023 | -€3,266 | -30.4% |
| Amounts payable | 17/49 | €2,625 | €2,178 | -€447 | -17.0% |
| Amounts payable within one year | 42/48 | €2,625 | €2,178 | -€447 | -17.0% |
| Trade debts | 44 | €694 | €449 | -€244 | -35.3% |
| Suppliers | 440/4 | €694 | €449 | -€244 | -35.3% |
| Taxes, remuneration and social security | 45 | €1,931 | €766 | -€1,165 | -60.4% |
| Taxes | 450/3 | €1,931 | €766 | -€1,165 | -60.4% |
| Other amounts payable | 47/48 | - | €963 | +€963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €710 | -€4 | -0.5% |
| Other operating charges | 640/8 | €1,059 | €2,420 | +€1,361 | +129% |
| Gross operating margin | 9900 | -€8,678 | €206 | +€8,884 | |
| Operating profit (loss) | 9901 | -€10,451 | -€2,924 | +€7,527 | +72.0% |
| Financial charges | 65/66B | €95 | €102 | +€6 | +6.6% |
| Recurring financial charges | 65 | €95 | €102 | +€6 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,546 | -€3,026 | +€7,521 | +71.3% |
| Income taxes | 67/77 | €211 | €240 | +€29 | +13.9% |
| Profit (loss) for the period | 9904 | -€10,757 | -€3,266 | +€7,491 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,757 | -€3,266 | +€7,491 | +69.6% |
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 24 October 2026 via checked.be.