ARCHITECTURE VAN NUIJS: 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.
ARCHITECTURE VAN NUIJS
Largest movements
- Cash +€45,370
up €45,370 (+101%), from €45,077 to €90,448
mainly Current investments (+€45,000) and Depreciation (+€7,440)
- Current investments -€45,000
no longer reported in 2025 (was €45,000)
- Tangible fixed assets -€7,440
down €7,440 (-12.4%), from €59,937 to €52,498
of which Other tangible fixed assets: -€5,255
- Profit (loss) carried forward -€9,081
down €9,081 (-21.3%), from -€42,598 to -€51,679
- Gross operating margin +€18,360
up €18,360 (+91.2%), from -€20,136 to -€1,776
- Financial income +€451
up €451 (+34.1%), from €1,321 to €1,771
- Depreciation -€417
down €417 (-5.3%), from €7,857 to €7,440
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 | €155,277 | €147,464 | -€7,814 | -5.0% |
| Fixed assets | 21/28 | €59,937 | €52,498 | -€7,440 | -12.4% |
| Tangible fixed assets | 22/27 | €59,937 | €52,498 | -€7,440 | -12.4% |
| Land and buildings | 22 | €19,355 | €19,355 | = | 0.0% |
| Plant, machinery and equipment | 23 | €996 | €555 | -€442 | -44.3% |
| Furniture and vehicles | 24 | €2,296 | €552 | -€1,743 | -75.9% |
| Other tangible fixed assets | 26 | €37,291 | €32,036 | -€5,255 | -14.1% |
| Current assets | 29/58 | €95,340 | €94,966 | -€374 | -0.4% |
| Amounts receivable within one year | 40/41 | €4,143 | €3,205 | -€938 | -22.6% |
| Trade receivables | 40 | €324 | €2,031 | +€1,707 | +526% |
| Other amounts receivable | 41 | €3,819 | €1,174 | -€2,645 | -69.3% |
| Current investments | 50/53 | €45,000 | - | -€45,000 | |
| Cash at bank and in hand | 54/58 | €45,077 | €90,448 | +€45,370 | +101% |
| Deferred charges and accrued income | 490/1 | €1,120 | €1,314 | +€194 | +17.3% |
| Total equity and liabilities | 10/49 | €155,277 | €147,464 | -€7,814 | -5.0% |
| Equity | 10/15 | €102,512 | €93,432 | -€9,081 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,910 | €138,910 | = | 0.0% |
| Tax-exempt reserves | 132 | €655 | €655 | = | 0.0% |
| Distributable reserves | 133 | €138,256 | €138,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,598 | -€51,679 | -€9,081 | -21.3% |
| Amounts payable | 17/49 | €52,765 | €54,032 | +€1,267 | +2.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,765 | €4,032 | +€1,267 | +45.8% |
| Trade debts | 44 | €939 | €166 | -€773 | -82.3% |
| Suppliers | 440/4 | €939 | €166 | -€773 | -82.3% |
| Taxes, remuneration and social security | 45 | - | €1,123 | +€1,123 | |
| Taxes | 450/3 | - | €1,023 | +€1,023 | |
| Remuneration and social security | 454/9 | - | €100 | +€100 | |
| Other amounts payable | 47/48 | €1,826 | €2,743 | +€917 | +50.2% |
| Non-recurring operating income | 76A | €13,632 | - | -€13,632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,857 | €7,440 | -€417 | -5.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€20,136 | -€1,776 | +€18,360 | +91.2% |
| Operating profit (loss) | 9901 | -€28,380 | -€9,615 | +€18,765 | +66.1% |
| Financial income | 75/76B | €1,321 | €1,771 | +€451 | +34.1% |
| Recurring financial income | 75 | €1,321 | €1,771 | +€451 | +34.1% |
| Financial charges | 65/66B | €838 | €854 | +€16 | +1.9% |
| Recurring financial charges | 65 | €838 | €854 | +€16 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,898 | -€8,698 | +€19,200 | +68.8% |
| Income taxes | 67/77 | €365 | €383 | +€18 | +4.8% |
| Profit (loss) for the period | 9904 | -€28,263 | -€9,081 | +€19,182 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,263 | -€9,081 | +€19,182 | +67.9% |
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.