TIM DETROIJE 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.
TIM DETROIJE ARCHITECT
Largest movements
- Receivables within one year +€7,640
up €7,640 (+130%), from €5,891 to €13,531
of which Other amounts receivable: +€5,157
- Stocks and contracts -€5,310
down €5,310 (-34.4%), from €15,433 to €10,123
- Cash +€3,059
up €3,059 (+149%), from €2,054 to €5,114
mainly Tax, wage and social debts (+€6,209) and Stocks and contracts (+€5,310)
- Tangible fixed assets -€403
down €403 (-5.1%), from €7,948 to €7,545
of which Other tangible fixed assets: -€1,308
- Tax, wage and social debts +€6,209
up €6,209 (+117%), from €5,323 to €11,532
- Trade debts -€1,574
down €1,574 (-15.1%), from €10,427 to €8,853
- Profit (loss) carried forward +€1,087
up €1,087 (+10.7%), from -€10,118 to -€9,032
- Accrued charges and deferred income -€995
no longer reported in 2025 (was €995)
- Gross operating margin +€3,998
up €3,998 (+103%), from €3,880 to €7,878
- Other operating charges +€1,022
up €1,022 (+264%), from €387 to €1,409
- Taxes +€795
up €795 (+113%), from €703 to €1,498
- Financial charges +€709
up €709 (+191%), from €370 to €1,079
- Depreciation +€298
up €298 (+11.5%), from €2,602 to €2,900
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 | €33,657 | €38,384 | +€4,726 | +14.0% |
| Fixed assets | 21/28 | €7,948 | €7,545 | -€403 | -5.1% |
| Tangible fixed assets | 22/27 | €7,948 | €7,545 | -€403 | -5.1% |
| Furniture and vehicles | 24 | €2,256 | €3,161 | +€906 | +40.1% |
| Other tangible fixed assets | 26 | €5,692 | €4,384 | -€1,308 | -23.0% |
| Current assets | 29/58 | €25,710 | €30,839 | +€5,129 | +20.0% |
| Amounts receivable after more than one year | 29 | €500 | €500 | = | 0.0% |
| Other amounts receivable | 291 | €500 | €500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,433 | €10,123 | -€5,310 | -34.4% |
| Contracts in progress | 37 | €15,433 | €10,123 | -€5,310 | -34.4% |
| Amounts receivable within one year | 40/41 | €5,891 | €13,531 | +€7,640 | +130% |
| Trade receivables | 40 | €103 | €2,586 | +€2,483 | +2,401% |
| Other amounts receivable | 41 | €5,788 | €10,945 | +€5,157 | +89.1% |
| Cash at bank and in hand | 54/58 | €2,054 | €5,114 | +€3,059 | +149% |
| Deferred charges and accrued income | 490/1 | €1,831 | €1,571 | -€260 | -14.2% |
| Total equity and liabilities | 10/49 | €33,657 | €38,384 | +€4,726 | +14.0% |
| Equity | 10/15 | €8,912 | €9,999 | +€1,087 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €431 | €431 | = | 0.0% |
| Distributable reserves | 133 | €431 | €431 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,118 | -€9,032 | +€1,087 | +10.7% |
| Amounts payable | 17/49 | €24,745 | €28,385 | +€3,640 | +14.7% |
| Amounts payable after more than one year | 17 | €8,000 | €8,000 | = | 0.0% |
| Other amounts payable | 178/9 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,750 | €20,385 | +€4,635 | +29.4% |
| Trade debts | 44 | €10,427 | €8,853 | -€1,574 | -15.1% |
| Suppliers | 440/4 | €10,427 | €8,853 | -€1,574 | -15.1% |
| Taxes, remuneration and social security | 45 | €5,323 | €11,532 | +€6,209 | +117% |
| Taxes | 450/3 | €5,323 | €11,532 | +€6,209 | +117% |
| Accrued charges and deferred income | 492/3 | €995 | - | -€995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,602 | €2,900 | +€298 | +11.5% |
| Other operating charges | 640/8 | €387 | €1,409 | +€1,022 | +264% |
| Gross operating margin | 9900 | €3,880 | €7,878 | +€3,998 | +103% |
| Operating profit (loss) | 9901 | €890 | €3,569 | +€2,678 | +301% |
| Financial income | 75/76B | - | €96 | +€96 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Financial charges | 65/66B | €370 | €1,079 | +€709 | +191% |
| Recurring financial charges | 65 | €370 | €1,079 | +€709 | +191% |
| Profit (loss) for the period before taxes | 9903 | €520 | €2,585 | +€2,065 | +397% |
| Income taxes | 67/77 | €703 | €1,498 | +€795 | +113% |
| Profit (loss) for the period | 9904 | -€183 | €1,087 | +€1,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€183 | €1,087 | +€1,270 |
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 26 October 2026 via checked.be.