Bart Uvin - architect: 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.
Bart Uvin - architect
Largest movements
- Cash +€10,541
up €10,541 (+9.1%), from €115,437 to €125,979
mainly Net result for the year (+€56,477) and Deferred charges and accrued income (+€6,127)
- Deferred charges and accrued income -€6,127
down €6,127 (-24.2%), from €25,320 to €19,193
- Tangible fixed assets +€3,924
up €3,924 (+53.9%), from €7,274 to €11,198
of which Furniture and vehicles: +€5,574
- Receivables within one year -€3,136
down €3,136 (-51.6%), from €6,076 to €2,940
of which Trade receivables: -€5,027
- Reserves +€47,500
up €47,500 (+64.3%), from €73,832 to €121,332
of which Distributable reserves: +€55,000
- Other debts -€28,797
down €28,797 (-74.7%), from €38,573 to €9,777
- Tax, wage and social debts -€14,240
down €14,240 (-67.5%), from €21,099 to €6,859
- Gross operating margin +€24,920
up €24,920 (+44.9%), from €55,484 to €80,403
- Taxes +€16,365
up €16,365 (+356.9%), from €4,585 to €20,950
- Financial income +€814
up €814 (+398.6%), from €204 to €1,018
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.
Cash bridge derived
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 | €154,108 | €159,310 | +€5,202 | +3.4% |
| Fixed assets | 21/28 | €7,274 | €11,198 | +€3,924 | +53.9% |
| Tangible fixed assets | 22/27 | €7,274 | €11,198 | +€3,924 | +53.9% |
| Plant, machinery and equipment | 23 | €3,404 | €1,754 | -€1,650 | -48.5% |
| Furniture and vehicles | 24 | €3,870 | €9,444 | +€5,574 | +144.0% |
| Current assets | 29/58 | €146,833 | €148,112 | +€1,279 | +0.9% |
| Amounts receivable within one year | 40/41 | €6,076 | €2,940 | -€3,136 | -51.6% |
| Trade receivables | 40 | €6,027 | €1,000 | -€5,027 | -83.4% |
| Other amounts receivable | 41 | €50 | €1,940 | +€1,891 | +3813.3% |
| Cash at bank and in hand | 54/58 | €115,437 | €125,979 | +€10,541 | +9.1% |
| Deferred charges and accrued income | 490/1 | €25,320 | €19,193 | -€6,127 | -24.2% |
| Total equity and liabilities | 10/49 | €154,108 | €159,310 | +€5,202 | +3.4% |
| Equity | 10/15 | €90,176 | €139,152 | +€48,977 | +54.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,832 | €121,332 | +€47,500 | +64.3% |
| Non-distributable reserves | 130/1 | €29,500 | €22,000 | -€7,500 | -25.4% |
| Other | 1319 | €29,500 | €22,000 | -€7,500 | -25.4% |
| Distributable reserves | 133 | €44,332 | €99,332 | +€55,000 | +124.1% |
| Profit (loss) carried forward | 14 | €10,143 | €11,620 | +€1,477 | +14.6% |
| Amounts payable | 17/49 | €63,932 | €20,158 | -€43,774 | -68.5% |
| Amounts payable within one year | 42/48 | €63,932 | €20,158 | -€43,774 | -68.5% |
| Trade debts | 44 | €4,260 | €3,522 | -€738 | -17.3% |
| Suppliers | 440/4 | €4,260 | €3,522 | -€738 | -17.3% |
| Taxes, remuneration and social security | 45 | €21,099 | €6,859 | -€14,240 | -67.5% |
| Taxes | 450/3 | €21,099 | €6,859 | -€14,240 | -67.5% |
| Other amounts payable | 47/48 | €38,573 | €9,777 | -€28,797 | -74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,733 | €3,256 | -€477 | -12.8% |
| Other operating charges | 640/8 | €690 | €694 | +€4 | +0.6% |
| Gross operating margin | 9900 | €55,484 | €80,403 | +€24,920 | +44.9% |
| Operating profit (loss) | 9901 | €51,061 | €76,454 | +€25,393 | +49.7% |
| Financial income | 75/76B | €204 | €1,018 | +€814 | +398.6% |
| Recurring financial income | 75 | €204 | €1,018 | +€814 | +398.6% |
| Financial charges | 65/66B | €448 | €46 | -€402 | -89.8% |
| Recurring financial charges | 65 | €448 | €46 | -€402 | -89.8% |
| Profit (loss) for the period before taxes | 9903 | €50,817 | €77,426 | +€26,609 | +52.4% |
| Income taxes | 67/77 | €4,585 | €20,950 | +€16,365 | +356.9% |
| Profit (loss) for the period | 9904 | €46,232 | €56,477 | +€10,245 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,232 | €56,477 | +€10,245 | +22.2% |
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 12 October 2026 via checked.be.