B+vB architecten: 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.
B+vB architecten
Largest movements
- Cash -€64,418
down €64,418 (-68.0%), from €94,710 to €30,291
mainly Contributions, distributions and other (-€37,526) and Other debts (-€20,305)
- Tangible fixed assets -€18,232
down €18,232 (-24.4%), from €74,820 to €56,588
of which Furniture and vehicles: -€16,592
- Receivables within one year +€5,331
up €5,331 (+17.1%), from €31,148 to €36,478
of which Other amounts receivable: +€6,186
- Reserves -€41,272
down €41,272 (-31.4%), from €131,644 to €90,373
of which Distributable reserves: -€41,272
- Other debts -€20,305
no longer reported in 2025 (was €20,305)
- Debts after one year -€8,131
down €8,131 (-39.0%), from €20,873 to €12,742
- Current portion of long-term debt -€6,782
down €6,782 (-45.5%), from €14,913 to €8,131
- Gross operating margin -€6,367
down €6,367 (-26.8%), from €23,798 to €17,431
- Financial charges -€2,224
down €2,224 (-68.6%), from €3,244 to €1,020
of which Financial charges: -€2,132
- Depreciation -€427
down €427 (-2.3%), from €18,659 to €18,232
- Taxes -€271
down €271 (-38.5%), from €705 to €434
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 | €205,617 | €128,357 | -€77,260 | -37.6% |
| Fixed assets | 21/28 | €75,184 | €56,953 | -€18,232 | -24.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €74,820 | €56,588 | -€18,232 | -24.4% |
| Land and buildings | 22 | €3,139 | €2,643 | -€495 | -15.8% |
| Plant, machinery and equipment | 23 | €2,351 | €1,206 | -€1,144 | -48.7% |
| Furniture and vehicles | 24 | €69,330 | €52,738 | -€16,592 | -23.9% |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €130,433 | €71,405 | -€59,028 | -45.3% |
| Amounts receivable within one year | 40/41 | €31,148 | €36,478 | +€5,331 | +17.1% |
| Trade receivables | 40 | €25,753 | €24,898 | -€855 | -3.3% |
| Other amounts receivable | 41 | €5,394 | €11,580 | +€6,186 | +115% |
| Cash at bank and in hand | 54/58 | €94,710 | €30,291 | -€64,418 | -68.0% |
| Deferred charges and accrued income | 490/1 | €4,576 | €4,635 | +€59 | +1.3% |
| Total equity and liabilities | 10/49 | €205,617 | €128,357 | -€77,260 | -37.6% |
| Equity | 10/15 | €137,844 | €96,573 | -€41,272 | -29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,644 | €90,373 | -€41,272 | -31.4% |
| Tax-exempt reserves | 132 | €114 | €114 | = | 0.0% |
| Distributable reserves | 133 | €131,530 | €90,259 | -€41,272 | -31.4% |
| Amounts payable | 17/49 | €67,773 | €31,784 | -€35,989 | -53.1% |
| Amounts payable after more than one year | 17 | €20,873 | €12,742 | -€8,131 | -39.0% |
| Financial debts | 170/4 | €20,873 | €12,742 | -€8,131 | -39.0% |
| Amounts payable within one year | 42/48 | €46,900 | €19,042 | -€27,858 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €14,913 | €8,131 | -€6,782 | -45.5% |
| Trade debts | 44 | €5,952 | €5,358 | -€594 | -10.0% |
| Suppliers | 440/4 | €5,952 | €5,358 | -€594 | -10.0% |
| Taxes, remuneration and social security | 45 | €5,730 | €5,553 | -€177 | -3.1% |
| Taxes | 450/3 | €5,730 | €5,553 | -€177 | -3.1% |
| Other amounts payable | 47/48 | €20,305 | - | -€20,305 | |
| Non-recurring operating income | 76A | €2,893 | - | -€2,893 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,659 | €18,232 | -€427 | -2.3% |
| Other operating charges | 640/8 | €1,643 | €1,659 | +€15 | +0.9% |
| Gross operating margin | 9900 | €23,798 | €17,431 | -€6,367 | -26.8% |
| Operating profit (loss) | 9901 | €3,495 | -€2,459 | -€5,955 | |
| Financial income | 75/76B | €38 | €168 | +€131 | +348% |
| Recurring financial income | 75 | €38 | €168 | +€131 | +348% |
| Financial charges | 65/66B | €3,244 | €1,020 | -€2,224 | -68.6% |
| Recurring financial charges | 65 | €3,152 | €1,020 | -€2,132 | -67.6% |
| Non-recurring financial charges | 66B | €92 | - | -€92 | |
| Profit (loss) for the period before taxes | 9903 | €289 | -€3,311 | -€3,600 | |
| Income taxes | 67/77 | €705 | €434 | -€271 | -38.5% |
| Profit (loss) for the period | 9904 | -€416 | -€3,745 | -€3,329 | -800% |
| Profit (loss) for the period to be appropriated | 9905 | -€416 | -€3,745 | -€3,329 | -800% |
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 17 October 2026 via checked.be.