Architectuur MV2: 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.
Architectuur MV2
Largest movements
- Receivables within one year +€4,315
up €4,315 (+27.4%), from €15,737 to €20,052
of which Trade receivables: +€9,115
- Deferred charges and accrued income +€3,422
up €3,422 (+444%), from €771 to €4,193
- Tangible fixed assets -€1,383
down €1,383 (-27.0%), from €5,126 to €3,743
of which Plant, machinery and equipment: -€1,484
- Cash -€517
down €517 (-2.4%), from €21,632 to €21,115
mainly Contributions, distributions and other (-€22,228) and Receivables within one year (-€4,315)
- Other debts +€4,593
up €4,593 (+17.4%), from €26,339 to €30,933
- Profit (loss) carried forward +€3,586
no longer reported in 2025 (was -€3,586)
- Trade debts -€3,535
down €3,535 (-42.3%), from €8,358 to €4,823
- Tax, wage and social debts +€1,193
up €1,193 (+13.0%), from €9,155 to €10,348
- Gross operating margin +€35,881
up €35,881, from -€184 to €35,697
- Taxes +€6,777
up €6,777 (+5,294%), from €128 to €6,905
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 | €43,266 | €49,104 | +€5,837 | +13.5% |
| Fixed assets | 21/28 | €5,126 | €3,743 | -€1,383 | -27.0% |
| Tangible fixed assets | 22/27 | €5,126 | €3,743 | -€1,383 | -27.0% |
| Plant, machinery and equipment | 23 | €2,135 | €650 | -€1,484 | -69.5% |
| Furniture and vehicles | 24 | €2,992 | €3,093 | +€101 | +3.4% |
| Current assets | 29/58 | €38,140 | €45,360 | +€7,220 | +18.9% |
| Amounts receivable within one year | 40/41 | €15,737 | €20,052 | +€4,315 | +27.4% |
| Trade receivables | 40 | €10,865 | €19,980 | +€9,115 | +83.9% |
| Other amounts receivable | 41 | €4,872 | €72 | -€4,800 | -98.5% |
| Cash at bank and in hand | 54/58 | €21,632 | €21,115 | -€517 | -2.4% |
| Deferred charges and accrued income | 490/1 | €771 | €4,193 | +€3,422 | +444% |
| Total equity and liabilities | 10/49 | €43,266 | €49,104 | +€5,837 | +13.5% |
| Equity | 10/15 | -€586 | €3,000 | +€3,586 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,586 | - | +€3,586 | |
| Amounts payable | 17/49 | €43,853 | €46,104 | +€2,251 | +5.1% |
| Amounts payable within one year | 42/48 | €43,853 | €46,104 | +€2,251 | +5.1% |
| Trade debts | 44 | €8,358 | €4,823 | -€3,535 | -42.3% |
| Suppliers | 440/4 | €8,358 | €4,823 | -€3,535 | -42.3% |
| Taxes, remuneration and social security | 45 | €9,155 | €10,348 | +€1,193 | +13.0% |
| Taxes | 450/3 | €9,155 | €10,348 | +€1,193 | +13.0% |
| Other amounts payable | 47/48 | €26,339 | €30,933 | +€4,593 | +17.4% |
| Remuneration, social security and pensions | 62 | €84 | - | -€84 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,452 | €2,302 | -€149 | -6.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€184 | €35,697 | +€35,881 | |
| Operating profit (loss) | 9901 | -€3,108 | €32,995 | +€36,102 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +3.1% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +3.1% |
| Financial charges | 65/66B | €352 | €277 | -€75 | -21.4% |
| Recurring financial charges | 65 | €352 | €277 | -€75 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,458 | €32,719 | +€36,177 | |
| Income taxes | 67/77 | €128 | €6,905 | +€6,777 | +5,294% |
| Profit (loss) for the period | 9904 | -€3,586 | €25,814 | +€29,401 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,586 | €25,814 | +€29,401 |
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 28 October 2026 via checked.be.