bv 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.
bv architecture
Largest movements
- Cash -€7,558
down €7,558 (-13.6%), from €55,739 to €48,182
mainly Net result for the year (-€13,349) and Tax, wage and social debts (-€502)
- Receivables within one year -€6,210
down €6,210 (-82.8%), from €7,500 to €1,290
of which Other amounts receivable: -€6,210
- Profit (loss) carried forward -€13,349
down €13,349 (-64.0%), from €20,857 to €7,508
- Turnover -€17,085
no longer reported in 2025 (was €17,085)
- Gross operating margin -€16,302
down €16,302, from €3,463 to -€12,839
- Purchases and services -€2,477
down €2,477 (-16.0%), from €15,507 to €13,030
- Taxes -€850
no longer reported in 2025 (was €850)
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 | €63,728 | €49,532 | -€14,196 | -22.3% |
| Fixed assets | 21/28 | €488 | €60 | -€428 | -87.7% |
| Tangible fixed assets | 22/27 | €488 | €60 | -€428 | -87.7% |
| Furniture and vehicles | 24 | €488 | €60 | -€428 | -87.7% |
| Current assets | 29/58 | €63,239 | €49,472 | -€13,768 | -21.8% |
| Amounts receivable within one year | 40/41 | €7,500 | €1,290 | -€6,210 | -82.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,500 | €1,290 | -€6,210 | -82.8% |
| Cash at bank and in hand | 54/58 | €55,739 | €48,182 | -€7,558 | -13.6% |
| Total equity and liabilities | 10/49 | €63,728 | €49,532 | -€14,196 | -22.3% |
| Equity | 10/15 | €61,546 | €48,196 | -€13,349 | -21.7% |
| Contributions | 10/11 | €15,154 | €15,154 | = | 0.0% |
| Reserves | 13 | €25,535 | €25,535 | = | 0.0% |
| Distributable reserves | 133 | €25,535 | €25,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,857 | €7,508 | -€13,349 | -64.0% |
| Amounts payable | 17/49 | €2,182 | €1,335 | -€847 | -38.8% |
| Amounts payable within one year | 42/48 | €2,182 | €1,335 | -€847 | -38.8% |
| Trade debts | 44 | €582 | €349 | -€233 | -40.1% |
| Suppliers | 440/4 | €582 | €349 | -€233 | -40.1% |
| Taxes, remuneration and social security | 45 | €502 | €0 | -€502 | -100% |
| Taxes | 450/3 | €502 | - | -€502 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,098 | €987 | -€111 | -10.1% |
| Turnover | 70 | €17,085 | - | -€17,085 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,507 | €13,030 | -€2,477 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €428 | = | 0.0% |
| Gross operating margin | 9900 | €3,463 | -€12,839 | -€16,302 | |
| Operating profit (loss) | 9901 | €3,035 | -€13,267 | -€16,302 | |
| Financial charges | 65/66B | €84 | €82 | -€2 | -2.5% |
| Recurring financial charges | 65 | €84 | €82 | -€2 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €2,951 | -€13,349 | -€16,300 | |
| Income taxes | 67/77 | €850 | - | -€850 | |
| Profit (loss) for the period | 9904 | €2,101 | -€13,349 | -€15,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,101 | -€13,349 | -€15,450 |
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 13 October 2026 via checked.be.