DAVID VIEUJEAN 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.
DAVID VIEUJEAN ARCHITECTURE
Largest movements
- Receivables within one year +€17,202
up €17,202 (+55.2%), from €31,150 to €48,352
of which Other amounts receivable: +€27,954
- Tangible fixed assets -€1,038
down €1,038 (-43.9%), from €2,368 to €1,330
- Profit (loss) carried forward +€16,690
up €16,690 (+95.6%), from €17,454 to €34,144
- Accrued charges and deferred income +€1,806
up €1,806, from €0 to €1,806
- Trade debts -€1,441
down €1,441 (-81.7%), from €1,764 to €323
- Tax, wage and social debts -€1,084
down €1,084 (-7.7%), from €14,145 to €13,061
of which Taxes: -€1,084
- Gross operating margin +€20,371
up €20,371 (+611%), from €3,336 to €23,706
- Turnover +€19,150
up €19,150 (+35.9%), from €53,412 to €72,562
- Taxes +€4,422
up €4,422 (+572%), from €774 to €5,196
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 | €36,363 | €52,335 | +€15,972 | +43.9% |
| Formation expenses | 20 | €701 | €508 | -€193 | -27.6% |
| Fixed assets | 21/28 | €2,368 | €1,330 | -€1,038 | -43.9% |
| Tangible fixed assets | 22/27 | €2,368 | €1,330 | -€1,038 | -43.9% |
| Furniture and vehicles | 24 | €2,368 | €1,330 | -€1,038 | -43.9% |
| Current assets | 29/58 | €33,293 | €50,497 | +€17,204 | +51.7% |
| Amounts receivable within one year | 40/41 | €31,150 | €48,352 | +€17,202 | +55.2% |
| Trade receivables | 40 | €22,892 | €12,140 | -€10,752 | -47.0% |
| Other amounts receivable | 41 | €8,258 | €36,211 | +€27,954 | +339% |
| Cash at bank and in hand | 54/58 | €2,143 | €2,145 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €36,363 | €52,335 | +€15,972 | +43.9% |
| Equity | 10/15 | €20,454 | €37,144 | +€16,690 | +81.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,454 | €34,144 | +€16,690 | +95.6% |
| Amounts payable | 17/49 | €15,909 | €15,190 | -€719 | -4.5% |
| Amounts payable within one year | 42/48 | €15,909 | €13,384 | -€2,525 | -15.9% |
| Trade debts | 44 | €1,764 | €323 | -€1,441 | -81.7% |
| Suppliers | 440/4 | €1,764 | €323 | -€1,441 | -81.7% |
| Taxes, remuneration and social security | 45 | €14,145 | €13,061 | -€1,084 | -7.7% |
| Taxes | 450/3 | €14,145 | €13,061 | -€1,084 | -7.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €1,806 | +€1,806 | |
| Turnover | 70 | €53,412 | €72,562 | +€19,150 | +35.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,474 | €50,307 | -€166 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,232 | €1,232 | = | 0.0% |
| Gross operating margin | 9900 | €3,336 | €23,706 | +€20,371 | +611% |
| Operating profit (loss) | 9901 | €2,104 | €22,475 | +€20,371 | +968% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €342 | €588 | +€246 | +72.1% |
| Recurring financial charges | 65 | €342 | €588 | +€246 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €1,762 | €21,886 | +€20,124 | +1,142% |
| Income taxes | 67/77 | €774 | €5,196 | +€4,422 | +572% |
| Profit (loss) for the period | 9904 | €989 | €16,690 | +€15,702 | +1,588% |
| Profit (loss) for the period to be appropriated | 9905 | €989 | €16,690 | +€15,702 | +1,588% |
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.