Bruno VITELLO Architecte: what changed
Bruno VITELLO Architecte
Largest movements
- Intangible fixed assets -€7,200
down €7,200 (-100%), from €7,200 to €0
- Receivables within one year +€7,112
up €7,112 (+58.8%), from €12,095 to €19,207
- Cash -€4,022
down €4,022 (-73.4%), from €5,480 to €1,458
mainly Receivables within one year (-€7,112) and Other debts (-€6,901)
- Tangible fixed assets -€3,412
down €3,412 (-47.2%), from €7,232 to €3,820
of which Furniture and vehicles: -€3,172
- Other debts -€6,901
down €6,901 (-47.4%), from €14,549 to €7,648
- Tax, wage and social debts +€2,098
up €2,098 (+34.7%), from €6,040 to €8,138
- Current portion of long-term debt -€1,745
no longer reported in 2025 (was €1,745)
- Reserves -€1,000
down €1,000 (-20.0%), from €5,000 to €4,000
- Profit (loss) carried forward -€604
down €604 (-75.0%), from €805 to €201
- Gross operating margin -€3,928
down €3,928 (-26.8%), from €14,681 to €10,754
- Financial charges -€2,092
down €2,092 (-83.8%), from €2,496 to €404
- Other operating charges +€434
up €434 (+56.6%), from €767 to €1,201
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,407 | €25,047 | -€7,360 | -22.7% |
| Fixed assets | 21/28 | €14,432 | €3,820 | -€10,612 | -73.5% |
| Intangible fixed assets | 21 | €7,200 | €0 | -€7,200 | -100% |
| Tangible fixed assets | 22/27 | €7,232 | €3,820 | -€3,412 | -47.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €6,992 | €3,820 | -€3,172 | -45.4% |
| Other tangible fixed assets | 26 | €240 | €0 | -€240 | -100% |
| Current assets | 29/58 | €17,975 | €21,227 | +€3,252 | +18.1% |
| Amounts receivable within one year | 40/41 | €12,095 | €19,207 | +€7,112 | +58.8% |
| Trade receivables | 40 | €12,095 | €19,207 | +€7,112 | +58.8% |
| Cash at bank and in hand | 54/58 | €5,480 | €1,458 | -€4,022 | -73.4% |
| Deferred charges and accrued income | 490/1 | €400 | €562 | +€162 | +40.4% |
| Total equity and liabilities | 10/49 | €32,407 | €25,047 | -€7,360 | -22.7% |
| Equity | 10/15 | €8,805 | €7,201 | -€1,604 | -18.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Distributable reserves | 133 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Profit (loss) carried forward | 14 | €805 | €201 | -€604 | -75.0% |
| Amounts payable | 17/49 | €23,602 | €17,846 | -€5,756 | -24.4% |
| Amounts payable within one year | 42/48 | €23,536 | €17,359 | -€6,177 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €1,745 | - | -€1,745 | |
| Financial debts | 43 | €127 | €174 | +€47 | +37.0% |
| Credit institutions | 430/8 | €127 | €174 | +€47 | +37.0% |
| Trade debts | 44 | €1,075 | €1,400 | +€325 | +30.2% |
| Suppliers | 440/4 | €1,075 | €1,400 | +€325 | +30.2% |
| Taxes, remuneration and social security | 45 | €6,040 | €8,138 | +€2,098 | +34.7% |
| Taxes | 450/3 | €6,040 | €8,138 | +€2,098 | +34.7% |
| Other amounts payable | 47/48 | €14,549 | €7,648 | -€6,901 | -47.4% |
| Accrued charges and deferred income | 492/3 | €66 | €487 | +€421 | +641% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,632 | €10,612 | -€20 | -0.2% |
| Other operating charges | 640/8 | €767 | €1,201 | +€434 | +56.6% |
| Gross operating margin | 9900 | €14,681 | €10,754 | -€3,928 | -26.8% |
| Operating profit (loss) | 9901 | €3,282 | -€1,059 | -€4,341 | |
| Financial charges | 65/66B | €2,496 | €404 | -€2,092 | -83.8% |
| Recurring financial charges | 65 | €2,496 | €404 | -€2,092 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €786 | -€1,463 | -€2,249 | |
| Income taxes | 67/77 | €145 | €141 | -€4 | -3.0% |
| Profit (loss) for the period | 9904 | €641 | -€1,604 | -€2,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €641 | -€1,604 | -€2,245 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.