ARCHITECTENBURO JONATHAN VAN LOO: 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.
ARCHITECTENBURO JONATHAN VAN LOO
Largest movements
- Cash +€29,310
up €29,310 (+37.2%), from €78,895 to €108,205
mainly Other debts (+€105,875) and Receivables within one year (+€26,657)
- Receivables within one year -€26,657
down €26,657 (-60.9%), from €43,789 to €17,132
of which Trade receivables: -€32,686
- Tangible fixed assets -€20,037
down €20,037 (-6.5%), from €306,369 to €286,333
- Receivables after one year -€11,000
no longer reported in 2025 (was €11,000)
- Reserves -€107,547
down €107,547 (-54.4%), from €197,613 to €90,066
of which Distributable reserves: -€107,547
- Other debts +€105,875
up €105,875 (+514%), from €20,585 to €126,460
- Debts after one year -€16,023
down €16,023 (-8.9%), from €180,658 to €164,635
- Trade debts -€10,194
down €10,194 (-83.6%), from €12,200 to €2,006
- Depreciation +€4,927
up €4,927 (+22.9%), from €21,503 to €26,430
- Taxes -€1,288
down €1,288 (-16.5%), from €7,791 to €6,502
- Gross operating margin +€1,240
up €1,240 (+2.2%), from €56,234 to €57,474
- Other operating charges +€958
up €958 (+103%), from €930 to €1,888
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 | €443,395 | €415,561 | -€27,834 | -6.3% |
| Fixed assets | 21/28 | €306,476 | €286,333 | -€20,144 | -6.6% |
| Intangible fixed assets | 21 | €107 | - | -€107 | |
| Tangible fixed assets | 22/27 | €306,369 | €286,333 | -€20,037 | -6.5% |
| Land and buildings | 22 | €233,940 | €231,901 | -€2,039 | -0.9% |
| Plant, machinery and equipment | 23 | €32,728 | €25,578 | -€7,149 | -21.8% |
| Furniture and vehicles | 24 | €38,063 | €28,853 | -€9,209 | -24.2% |
| Assets under construction and advance payments | 27 | €1,639 | - | -€1,639 | |
| Current assets | 29/58 | €136,919 | €129,229 | -€7,690 | -5.6% |
| Amounts receivable after more than one year | 29 | €11,000 | - | -€11,000 | |
| Other amounts receivable | 291 | €11,000 | - | -€11,000 | |
| Amounts receivable within one year | 40/41 | €43,789 | €17,132 | -€26,657 | -60.9% |
| Trade receivables | 40 | €36,423 | €3,737 | -€32,686 | -89.7% |
| Other amounts receivable | 41 | €7,366 | €13,395 | +€6,029 | +81.8% |
| Cash at bank and in hand | 54/58 | €78,895 | €108,205 | +€29,310 | +37.2% |
| Deferred charges and accrued income | 490/1 | €3,235 | €3,892 | +€657 | +20.3% |
| Total equity and liabilities | 10/49 | €443,395 | €415,561 | -€27,834 | -6.3% |
| Equity | 10/15 | €210,013 | €102,466 | -€107,547 | -51.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €197,613 | €90,066 | -€107,547 | -54.4% |
| Tax-exempt reserves | 132 | €144 | €144 | = | 0.0% |
| Distributable reserves | 133 | €197,469 | €89,922 | -€107,547 | -54.5% |
| Amounts payable | 17/49 | €233,383 | €313,096 | +€79,713 | +34.2% |
| Amounts payable after more than one year | 17 | €180,658 | €164,635 | -€16,023 | -8.9% |
| Financial debts | 170/4 | €180,658 | €164,635 | -€16,023 | -8.9% |
| Amounts payable within one year | 42/48 | €52,332 | €147,663 | +€95,331 | +182% |
| Current portion of amounts payable after more than one year | 42 | €16,571 | €16,023 | -€548 | -3.3% |
| Financial debts | 43 | €1,906 | €1,928 | +€22 | +1.2% |
| Credit institutions | 430/8 | €1,906 | €1,928 | +€22 | +1.2% |
| Trade debts | 44 | €12,200 | €2,006 | -€10,194 | -83.6% |
| Suppliers | 440/4 | €12,200 | €2,006 | -€10,194 | -83.6% |
| Taxes, remuneration and social security | 45 | €1,071 | €1,246 | +€175 | +16.3% |
| Taxes | 450/3 | €1,071 | €1,246 | +€175 | +16.3% |
| Other amounts payable | 47/48 | €20,585 | €126,460 | +€105,875 | +514% |
| Accrued charges and deferred income | 492/3 | €393 | €798 | +€405 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,503 | €26,430 | +€4,927 | +22.9% |
| Other operating charges | 640/8 | €930 | €1,888 | +€958 | +103% |
| Gross operating margin | 9900 | €56,234 | €57,474 | +€1,240 | +2.2% |
| Operating profit (loss) | 9901 | €33,800 | €29,156 | -€4,645 | -13.7% |
| Financial income | 75/76B | €447 | €0 | -€447 | -99.9% |
| Recurring financial income | 75 | €447 | €0 | -€447 | -99.9% |
| Financial charges | 65/66B | €8,314 | €8,173 | -€141 | -1.7% |
| Recurring financial charges | 65 | €8,314 | €8,173 | -€141 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €25,934 | €20,983 | -€4,951 | -19.1% |
| Income taxes | 67/77 | €7,791 | €6,502 | -€1,288 | -16.5% |
| Profit (loss) for the period | 9904 | €18,144 | €14,481 | -€3,663 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,144 | €14,481 | -€3,663 | -20.2% |
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 20 October 2026 via checked.be.