ELS VANSTAPEL 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.
ELS VANSTAPEL ARCHITECT
Largest movements
- Stocks and contracts +€15,000
up €15,000, from €0 to €15,000
- Cash -€12,122
down €12,122 (-96.3%), from €12,589 to €467
mainly Stocks and contracts (-€15,000) and Receivables within one year (-€9,680)
- Receivables within one year +€9,680
up €9,680, from €0 to €9,680
- Deferred charges and accrued income +€2,585
up €2,585 (+146%), from €1,765 to €4,350
- Profit (loss) carried forward +€10,122
up €10,122 (+66.5%), from -€15,220 to -€5,098
- Trade debts +€3,676
up €3,676 (+83.6%), from €4,399 to €8,075
- Other debts +€1,726
up €1,726 (+9.7%), from €17,808 to €19,535
- Tax, wage and social debts -€507
down €507 (-21.4%), from €2,367 to €1,860
- Gross operating margin +€19,835
up €19,835, from -€8,178 to €11,658
- Depreciation -€1,350
down €1,350 (-100%), from €1,350 to €0
- Financial charges -€194
down €194 (-26.1%), from €743 to €549
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 | €14,354 | €29,497 | +€15,142 | +105% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €14,354 | €29,497 | +€15,142 | +105% |
| Stocks and contracts in progress | 3 | €0 | €15,000 | +€15,000 | |
| Contracts in progress | 37 | €0 | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €0 | €9,680 | +€9,680 | |
| Trade receivables | 40 | €0 | €9,680 | +€9,680 | |
| Cash at bank and in hand | 54/58 | €12,589 | €467 | -€12,122 | -96.3% |
| Deferred charges and accrued income | 490/1 | €1,765 | €4,350 | +€2,585 | +146% |
| Total equity and liabilities | 10/49 | €14,354 | €29,497 | +€15,142 | +105% |
| Equity | 10/15 | -€10,220 | -€98 | +€10,122 | +99.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,220 | -€5,098 | +€10,122 | +66.5% |
| Amounts payable | 17/49 | €24,574 | €29,595 | +€5,021 | +20.4% |
| Amounts payable within one year | 42/48 | €24,574 | €29,470 | +€4,896 | +19.9% |
| Trade debts | 44 | €4,399 | €8,075 | +€3,676 | +83.6% |
| Suppliers | 440/4 | €4,399 | €8,075 | +€3,676 | +83.6% |
| Taxes, remuneration and social security | 45 | €2,367 | €1,860 | -€507 | -21.4% |
| Taxes | 450/3 | €2,367 | €1,860 | -€507 | -21.4% |
| Other amounts payable | 47/48 | €17,808 | €19,535 | +€1,726 | +9.7% |
| Accrued charges and deferred income | 492/3 | - | €125 | +€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | €0 | -€1,350 | -100% |
| Other operating charges | 640/8 | €791 | €810 | +€19 | +2.4% |
| Gross operating margin | 9900 | -€8,178 | €11,658 | +€19,835 | |
| Operating profit (loss) | 9901 | -€10,319 | €10,847 | +€21,166 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €743 | €549 | -€194 | -26.1% |
| Recurring financial charges | 65 | €743 | €549 | -€194 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,062 | €10,298 | +€21,360 | |
| Income taxes | 67/77 | €143 | €176 | +€33 | +23.2% |
| Profit (loss) for the period | 9904 | -€11,205 | €10,122 | +€21,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,205 | €10,122 | +€21,327 |
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 29 October 2026 via checked.be.