Wouter van Daele 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.
Wouter van Daele Architect
Largest movements
- Receivables within one year -€15,808
down €15,808 (-87.7%), from €18,018 to €2,210
of which Trade receivables: -€10,235
- Cash +€11,124
up €11,124 (+1,482%), from €750 to €11,874
mainly Receivables within one year (+€15,808) and Tax, wage and social debts (+€4,268)
- Receivables after one year -€1,424
down €1,424 (-12.4%), from €11,489 to €10,065
- Deferred charges and accrued income +€399
up €399 (+6.0%), from €6,638 to €7,037
- Trade debts -€13,546
down €13,546 (-95.4%), from €14,198 to €653
- Tax, wage and social debts +€4,268
up €4,268 (+46.2%), from €9,241 to €13,509
of which Taxes: +€2,168
- Other debts +€3,381
new in 2025: €3,381
- Reserves +€3,300
up €3,300 (+3,686%), from €90 to €3,390
- Profit (loss) carried forward -€3,249
down €3,249 (-43.7%), from €7,438 to €4,189
- Gross operating margin +€4,528
up €4,528 (+195%), from €2,326 to €6,854
- Taxes +€1,013
up €1,013 (+62.9%), from €1,610 to €2,623
- Financial income -€210
down €210 (-39.8%), from €527 to €317
- Financial charges -€200
down €200 (-32.9%), from €608 to €408
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 | €37,167 | €31,412 | -€5,755 | -15.5% |
| Fixed assets | 21/28 | €272 | €225 | -€47 | -17.3% |
| Tangible fixed assets | 22/27 | €272 | €225 | -€47 | -17.3% |
| Furniture and vehicles | 24 | €272 | €225 | -€47 | -17.3% |
| Current assets | 29/58 | €36,894 | €31,186 | -€5,708 | -15.5% |
| Amounts receivable after more than one year | 29 | €11,489 | €10,065 | -€1,424 | -12.4% |
| Other amounts receivable | 291 | €11,489 | €10,065 | -€1,424 | -12.4% |
| Amounts receivable within one year | 40/41 | €18,018 | €2,210 | -€15,808 | -87.7% |
| Trade receivables | 40 | €10,880 | €645 | -€10,235 | -94.1% |
| Other amounts receivable | 41 | €7,138 | €1,566 | -€5,573 | -78.1% |
| Cash at bank and in hand | 54/58 | €750 | €11,874 | +€11,124 | +1,482% |
| Deferred charges and accrued income | 490/1 | €6,638 | €7,037 | +€399 | +6.0% |
| Total equity and liabilities | 10/49 | €37,167 | €31,412 | -€5,755 | -15.5% |
| Equity | 10/15 | €13,728 | €13,779 | +€51 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90 | €3,390 | +€3,300 | +3,686% |
| Distributable reserves | 133 | €90 | €3,390 | +€3,300 | +3,686% |
| Profit (loss) carried forward | 14 | €7,438 | €4,189 | -€3,249 | -43.7% |
| Amounts payable | 17/49 | €23,439 | €17,633 | -€5,806 | -24.8% |
| Amounts payable within one year | 42/48 | €23,439 | €17,543 | -€5,896 | -25.2% |
| Trade debts | 44 | €14,198 | €653 | -€13,546 | -95.4% |
| Suppliers | 440/4 | €14,198 | €653 | -€13,546 | -95.4% |
| Taxes, remuneration and social security | 45 | €9,241 | €13,509 | +€4,268 | +46.2% |
| Taxes | 450/3 | €9,241 | €11,409 | +€2,168 | +23.5% |
| Remuneration and social security | 454/9 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | - | €3,381 | +€3,381 | |
| Accrued charges and deferred income | 492/3 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47 | €47 | = | 0.0% |
| Other operating charges | 640/8 | €701 | €660 | -€41 | -5.8% |
| Gross operating margin | 9900 | €2,326 | €6,854 | +€4,528 | +195% |
| Operating profit (loss) | 9901 | €1,578 | €6,147 | +€4,569 | +290% |
| Financial income | 75/76B | €527 | €317 | -€210 | -39.8% |
| Recurring financial income | 75 | €527 | €317 | -€210 | -39.8% |
| Financial charges | 65/66B | €608 | €408 | -€200 | -32.9% |
| Recurring financial charges | 65 | €608 | €408 | -€200 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €1,496 | €6,056 | +€4,559 | +305% |
| Income taxes | 67/77 | €1,610 | €2,623 | +€1,013 | +62.9% |
| Profit (loss) for the period | 9904 | -€114 | €3,432 | +€3,546 | |
| Profit (loss) for the period to be appropriated | 9905 | -€114 | €3,432 | +€3,546 |
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 17 October 2026 via checked.be.