SOCIETE D'ARCHITECTES DDS +: 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.
SOCIETE D'ARCHITECTES DDS +
Largest movements
- Receivables within one year -€468,517
down €468,517 (-19.0%), from €2.5m to €2.0m
of which Trade receivables: -€488,403
- Current investments +€120,919
up €120,919 (+20.8%), from €582,228 to €703,147
- Cash -€89,704
down €89,704 (-19.6%), from €456,531 to €366,827
mainly Contributions, distributions and other (-€396,000) and Trade debts (-€294,751)
- Trade debts -€294,751
down €294,751 (-29.2%), from €1.0m to €713,279
- Profit (loss) carried forward -€139,269
down €139,269 (-6.8%), from €2.0m to €1.9m
- Current portion of long-term debt +€71,805
up €71,805 (+230%), from €31,244 to €103,049
- Tax, wage and social debts -€59,425
down €59,425 (-57.1%), from €104,041 to €44,616
of which Taxes: -€49,301
- Gross operating margin -€382,561
down €382,561 (-41.5%), from €921,874 to €539,313
- Taxes -€73,595
down €73,595 (-41.7%), from €176,336 to €102,741
- Other operating charges -€49,673
down €49,673 (-76.1%), from €65,263 to €15,590
- Staff costs -€29,134
down €29,134 (-22.0%), from €132,484 to €103,350
- Depreciation +€15,522
up €15,522 (+39.6%), from €39,176 to €54,698
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 | €3,682,049 | €3,236,466 | -€445,583 | -12.1% |
| Fixed assets | 21/28 | €114,761 | €93,427 | -€21,334 | -18.6% |
| Tangible fixed assets | 22/27 | €114,761 | €93,427 | -€21,334 | -18.6% |
| Furniture and vehicles | 24 | €109,481 | €90,165 | -€19,316 | -17.6% |
| Other tangible fixed assets | 26 | €5,280 | €3,262 | -€2,018 | -38.2% |
| Current assets | 29/58 | €3,567,288 | €3,143,039 | -€424,249 | -11.9% |
| Amounts receivable within one year | 40/41 | €2,469,401 | €2,000,884 | -€468,517 | -19.0% |
| Trade receivables | 40 | €2,329,287 | €1,840,884 | -€488,403 | -21.0% |
| Other amounts receivable | 41 | €140,114 | €160,000 | +€19,886 | +14.2% |
| Current investments | 50/53 | €582,228 | €703,147 | +€120,919 | +20.8% |
| Cash at bank and in hand | 54/58 | €456,531 | €366,827 | -€89,704 | -19.6% |
| Deferred charges and accrued income | 490/1 | €59,128 | €72,181 | +€13,053 | +22.1% |
| Total equity and liabilities | 10/49 | €3,682,049 | €3,236,466 | -€445,583 | -12.1% |
| Equity | 10/15 | €2,062,810 | €1,923,541 | -€139,269 | -6.8% |
| Contributions | 10/11 | €19,800 | €19,800 | = | 0.0% |
| Capital | 10 | €19,800 | €19,800 | = | 0.0% |
| Issued capital | 100 | €19,800 | €19,800 | = | 0.0% |
| Reserves | 13 | €2,080 | €2,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,080 | €2,080 | = | 0.0% |
| Legal reserve | 130 | €2,080 | €2,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,040,930 | €1,901,661 | -€139,269 | -6.8% |
| Amounts payable | 17/49 | €1,619,239 | €1,312,925 | -€306,314 | -18.9% |
| Amounts payable after more than one year | 17 | €62,506 | €35,096 | -€27,410 | -43.9% |
| Financial debts | 170/4 | €62,506 | €35,096 | -€27,410 | -43.9% |
| Amounts payable within one year | 42/48 | €1,551,562 | €1,264,944 | -€286,618 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €31,244 | €103,049 | +€71,805 | +230% |
| Trade debts | 44 | €1,008,030 | €713,279 | -€294,751 | -29.2% |
| Suppliers | 440/4 | €1,008,030 | €713,279 | -€294,751 | -29.2% |
| Taxes, remuneration and social security | 45 | €104,041 | €44,616 | -€59,425 | -57.1% |
| Taxes | 450/3 | €82,072 | €32,771 | -€49,301 | -60.1% |
| Remuneration and social security | 454/9 | €21,969 | €11,845 | -€10,124 | -46.1% |
| Other amounts payable | 47/48 | €408,247 | €404,000 | -€4,247 | -1.0% |
| Accrued charges and deferred income | 492/3 | €5,171 | €12,885 | +€7,714 | +149% |
| Remuneration, social security and pensions | 62 | €132,484 | €103,350 | -€29,134 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,176 | €54,698 | +€15,522 | +39.6% |
| Other operating charges | 640/8 | €65,263 | €15,590 | -€49,673 | -76.1% |
| Gross operating margin | 9900 | €921,874 | €539,313 | -€382,561 | -41.5% |
| Operating profit (loss) | 9901 | €684,951 | €365,675 | -€319,276 | -46.6% |
| Financial income | 75/76B | €1,856 | €9,722 | +€7,866 | +424% |
| Recurring financial income | 75 | €1,856 | €9,722 | +€7,866 | +424% |
| Financial charges | 65/66B | €14,936 | €15,925 | +€989 | +6.6% |
| Recurring financial charges | 65 | €14,936 | €15,925 | +€989 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €671,871 | €359,472 | -€312,399 | -46.5% |
| Income taxes | 67/77 | €176,336 | €102,741 | -€73,595 | -41.7% |
| Profit (loss) for the period | 9904 | €495,535 | €256,731 | -€238,804 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €495,535 | €256,731 | -€238,804 | -48.2% |
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 31 October 2026 via checked.be.