Architect Eef Van Meer: what changed
Two fiscal 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.
Architect Eef Van Meer
Largest movements
- Deferred charges and accrued income +€183,904
up €183,904 (+599.7%), from €30,667 to €214,571
- Financial fixed assets -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Current investments -€19,104
down €19,104 (-25.8%), from €74,104 to €55,000
- Receivables within one year +€12,279
up €12,279 (+416.2%), from €2,950 to €15,229
of which Trade receivables: +€10,014
- Reserves +€109,552
up €109,552 (+59.3%), from €184,651 to €294,203
of which Distributable reserves: +€109,552
- Profit (loss) carried forward +€33,000
new in 2025: €33,000
- Tax, wage and social debts +€15,962
up €15,962 (+279.8%), from €5,706 to €21,667
of which Taxes: +€15,962
- Other debts -€5,072
down €5,072 (-100.0%), from €5,072 to €0
- Financial income +€171,056
up €171,056, from €0 to €171,056
- Gross operating margin -€13,531
down €13,531 (-27.6%), from €48,968 to €35,437
- Taxes +€11,192
up €11,192 (+86.4%), from €12,957 to €24,149
- Financial charges -€1,060
down €1,060 (-89.5%), from €1,185 to €125
- Other operating charges -€774
down €774 (-69.7%), from €1,109 to €336
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.
Cash bridge derived
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 | €203,638 | €356,630 | +€152,992 | +75.1% |
| Fixed assets | 21/28 | €34,475 | €11,069 | -€23,406 | -67.9% |
| Tangible fixed assets | 22/27 | €14,475 | €11,069 | -€3,406 | -23.5% |
| Plant, machinery and equipment | 23 | €5,092 | €4,044 | -€1,048 | -20.6% |
| Furniture and vehicles | 24 | €5,448 | €3,868 | -€1,579 | -29.0% |
| Other tangible fixed assets | 26 | €3,936 | €3,157 | -€779 | -19.8% |
| Financial fixed assets | 28 | €20,000 | €0 | -€20,000 | -100.0% |
| Current assets | 29/58 | €169,163 | €345,561 | +€176,398 | +104.3% |
| Amounts receivable within one year | 40/41 | €2,950 | €15,229 | +€12,279 | +416.2% |
| Trade receivables | 40 | €0 | €10,014 | +€10,014 | |
| Other amounts receivable | 41 | €2,950 | €5,215 | +€2,265 | +76.8% |
| Current investments | 50/53 | €74,104 | €55,000 | -€19,104 | -25.8% |
| Cash at bank and in hand | 54/58 | €61,442 | €60,761 | -€681 | -1.1% |
| Deferred charges and accrued income | 490/1 | €30,667 | €214,571 | +€183,904 | +599.7% |
| Total equity and liabilities | 10/49 | €203,638 | €356,630 | +€152,992 | +75.1% |
| Equity | 10/15 | €190,851 | €333,403 | +€142,552 | +74.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,651 | €294,203 | +€109,552 | +59.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €184,651 | €294,203 | +€109,552 | +59.3% |
| Profit (loss) carried forward | 14 | - | €33,000 | +€33,000 | |
| Amounts payable | 17/49 | €12,787 | €23,227 | +€10,440 | +81.6% |
| Amounts payable within one year | 42/48 | €12,337 | €22,752 | +€10,415 | +84.4% |
| Trade debts | 44 | €1,560 | €1,085 | -€475 | -30.4% |
| Suppliers | 440/4 | €1,560 | €1,085 | -€475 | -30.4% |
| Taxes, remuneration and social security | 45 | €5,706 | €21,667 | +€15,962 | +279.8% |
| Taxes | 450/3 | €5,706 | €21,667 | +€15,962 | +279.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,072 | €0 | -€5,072 | -100.0% |
| Accrued charges and deferred income | 492/3 | €450 | €475 | +€25 | +5.6% |
| Non-recurring operating income | 76A | €3,826 | €0 | -€3,826 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,440 | €3,406 | -€34 | -1.0% |
| Other operating charges | 640/8 | €1,109 | €336 | -€774 | -69.7% |
| Gross operating margin | 9900 | €48,968 | €35,437 | -€13,531 | -27.6% |
| Operating profit (loss) | 9901 | €44,418 | €31,695 | -€12,723 | -28.6% |
| Financial income | 75/76B | €0 | €171,056 | +€171,056 | |
| Recurring financial income | 75 | €0 | €171,056 | +€171,056 | |
| Financial charges | 65/66B | €1,185 | €125 | -€1,060 | -89.5% |
| Recurring financial charges | 65 | €1,185 | €125 | -€1,060 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €43,234 | €202,627 | +€159,393 | +368.7% |
| Income taxes | 67/77 | €12,957 | €24,149 | +€11,192 | +86.4% |
| Profit (loss) for the period | 9904 | €30,277 | €178,478 | +€148,201 | +489.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,277 | €178,478 | +€148,201 | +489.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.