ARCHITECT LUK SCHEVERNELS: 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.
ARCHITECT LUK SCHEVERNELS
Largest movements
- Receivables within one year +€27,208
up €27,208 (+6,634%), from €410 to €27,618
of which Trade receivables: +€27,618
- Cash -€7,887
down €7,887 (-29.8%), from €26,504 to €18,617
mainly Receivables within one year (-€27,208) and Investment in fixed assets (net) (-€4,898)
- Tangible fixed assets +€1,981
up €1,981 (+16.2%), from €12,241 to €14,222
of which Furniture and vehicles: +€2,608
- Reserves +€14,699
up €14,699 (+265%), from €5,540 to €20,240
- Other debts +€2,435
up €2,435 (+19.8%), from €12,285 to €14,720
- Profit (loss) carried forward +€1,861
up €1,861, from -€1,861 to €0
- Trade debts +€924
up €924 (+130%), from €709 to €1,632
- Tax, wage and social debts +€795
up €795 (+8.1%), from €9,776 to €10,571
of which Taxes: +€698
- Gross operating margin +€16,721
up €16,721 (+144%), from €11,598 to €28,319
- Taxes +€3,695
up €3,695 (+185%), from €1,998 to €5,693
- Other operating charges -€1,447
down €1,447 (-45.2%), from €3,199 to €1,753
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 | €39,507 | €60,456 | +€20,949 | +53.0% |
| Fixed assets | 21/28 | €12,241 | €14,222 | +€1,981 | +16.2% |
| Tangible fixed assets | 22/27 | €12,241 | €14,222 | +€1,981 | +16.2% |
| Plant, machinery and equipment | 23 | €2,545 | €1,918 | -€627 | -24.6% |
| Furniture and vehicles | 24 | €9,696 | €12,303 | +€2,608 | +26.9% |
| Current assets | 29/58 | €27,266 | €46,235 | +€18,968 | +69.6% |
| Amounts receivable within one year | 40/41 | €410 | €27,618 | +€27,208 | +6,634% |
| Trade receivables | 40 | €0 | €27,618 | +€27,618 | |
| Other amounts receivable | 41 | €410 | €0 | -€410 | -100% |
| Cash at bank and in hand | 54/58 | €26,504 | €18,617 | -€7,887 | -29.8% |
| Deferred charges and accrued income | 490/1 | €352 | €0 | -€352 | -100% |
| Total equity and liabilities | 10/49 | €39,507 | €60,456 | +€20,949 | +53.0% |
| Equity | 10/15 | €16,079 | €32,640 | +€16,560 | +103% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,540 | €20,240 | +€14,699 | +265% |
| Distributable reserves | 133 | €5,540 | €20,240 | +€14,699 | +265% |
| Profit (loss) carried forward | 14 | -€1,861 | €0 | +€1,861 | |
| Amounts payable | 17/49 | €23,428 | €27,817 | +€4,389 | +18.7% |
| Amounts payable within one year | 42/48 | €22,769 | €26,923 | +€4,154 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €709 | €1,632 | +€924 | +130% |
| Suppliers | 440/4 | €709 | €1,632 | +€924 | +130% |
| Taxes, remuneration and social security | 45 | €9,776 | €10,571 | +€795 | +8.1% |
| Taxes | 450/3 | €8,080 | €8,777 | +€698 | +8.6% |
| Remuneration and social security | 454/9 | €1,696 | €1,794 | +€98 | +5.8% |
| Other amounts payable | 47/48 | €12,285 | €14,720 | +€2,435 | +19.8% |
| Accrued charges and deferred income | 492/3 | €659 | €893 | +€234 | +35.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,657 | €2,917 | +€260 | +9.8% |
| Other operating charges | 640/8 | €3,199 | €1,753 | -€1,447 | -45.2% |
| Gross operating margin | 9900 | €11,598 | €28,319 | +€16,721 | +144% |
| Operating profit (loss) | 9901 | €5,742 | €23,649 | +€17,907 | +312% |
| Financial income | 75/76B | €272 | €0 | -€272 | -100.0% |
| Recurring financial income | 75 | €272 | €0 | -€272 | -100.0% |
| Financial charges | 65/66B | €1,302 | €1,395 | +€94 | +7.2% |
| Recurring financial charges | 65 | €1,302 | €1,395 | +€94 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €4,712 | €22,254 | +€17,542 | +372% |
| Income taxes | 67/77 | €1,998 | €5,693 | +€3,695 | +185% |
| Profit (loss) for the period | 9904 | €2,714 | €16,560 | +€13,847 | +510% |
| Profit (loss) for the period to be appropriated | 9905 | €2,714 | €16,560 | +€13,847 | +510% |
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 30 October 2026 via checked.be.