ArVD Architecture: 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.
ArVD Architecture
Largest movements
- Cash -€25,981
down €25,981 (-34.2%), from €75,858 to €49,877
mainly Other debts (-€45,484) and Receivables within one year (-€7,559)
- Receivables within one year +€7,559
up €7,559 (+26.6%), from €28,423 to €35,982
of which Other amounts receivable: +€5,177
- Tangible fixed assets -€2,410
down €2,410 (-43.0%), from €5,608 to €3,198
- Other debts -€45,484
down €45,484 (-100%), from €45,484 to €0
- Reserves +€18,501
up €18,501 (+69.9%), from €26,469 to €44,970
- Advances received +€2,920
new in 2025: €2,920
- Tax, wage and social debts +€2,741
up €2,741 (+451%), from €608 to €3,350
- Gross operating margin +€13,547
up €13,547 (+148%), from €9,176 to €22,722
- Taxes +€1,203
up €1,203 (+186%), from €647 to €1,850
- Depreciation +€788
up €788 (+48.6%), from €1,622 to €2,410
- Financial income +€572
up €572 (+371%), from €154 to €726
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 | €111,361 | €90,038 | -€21,322 | -19.1% |
| Fixed assets | 21/28 | €5,608 | €3,198 | -€2,410 | -43.0% |
| Tangible fixed assets | 22/27 | €5,608 | €3,198 | -€2,410 | -43.0% |
| Furniture and vehicles | 24 | €5,608 | €3,198 | -€2,410 | -43.0% |
| Current assets | 29/58 | €105,753 | €86,840 | -€18,912 | -17.9% |
| Amounts receivable within one year | 40/41 | €28,423 | €35,982 | +€7,559 | +26.6% |
| Trade receivables | 40 | €27,554 | €29,936 | +€2,382 | +8.6% |
| Other amounts receivable | 41 | €869 | €6,045 | +€5,177 | +596% |
| Cash at bank and in hand | 54/58 | €75,858 | €49,877 | -€25,981 | -34.2% |
| Deferred charges and accrued income | 490/1 | €1,471 | €982 | -€490 | -33.3% |
| Total equity and liabilities | 10/49 | €111,361 | €90,038 | -€21,322 | -19.1% |
| Equity | 10/15 | €65,268 | €83,769 | +€18,501 | +28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,469 | €44,970 | +€18,501 | +69.9% |
| Distributable reserves | 133 | €26,469 | €44,970 | +€18,501 | +69.9% |
| Profit (loss) carried forward | 14 | €20,199 | €20,199 | = | 0.0% |
| Amounts payable | 17/49 | €46,093 | €6,270 | -€39,823 | -86.4% |
| Amounts payable within one year | 42/48 | €46,093 | €6,270 | -€39,823 | -86.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Advances received on contracts in progress | 46 | - | €2,920 | +€2,920 | |
| Taxes, remuneration and social security | 45 | €608 | €3,350 | +€2,741 | +451% |
| Taxes | 450/3 | €608 | €3,350 | +€2,741 | +451% |
| Other amounts payable | 47/48 | €45,484 | €0 | -€45,484 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,622 | €2,410 | +€788 | +48.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €512 | €525 | +€12 | +2.4% |
| Gross operating margin | 9900 | €9,176 | €22,722 | +€13,547 | +148% |
| Operating profit (loss) | 9901 | €7,041 | €19,787 | +€12,747 | +181% |
| Financial income | 75/76B | €154 | €726 | +€572 | +371% |
| Recurring financial income | 75 | €154 | €726 | +€572 | +371% |
| Financial charges | 65/66B | €80 | €163 | +€84 | +105% |
| Recurring financial charges | 65 | €80 | €163 | +€84 | +105% |
| Profit (loss) for the period before taxes | 9903 | €7,116 | €20,351 | +€13,235 | +186% |
| Income taxes | 67/77 | €647 | €1,850 | +€1,203 | +186% |
| Profit (loss) for the period | 9904 | €6,469 | €18,501 | +€12,032 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €6,469 | €18,501 | +€12,032 | +186% |
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 25 October 2026 via checked.be.