hans verelst architecten: what changed
hans verelst architecten
Largest movements
- Tangible fixed assets -€26,807
down €26,807 (-17.5%), from €153,546 to €126,739
of which Other tangible fixed assets: -€15,762
- Receivables within one year +€22,984
up €22,984 (+131%), from €17,608 to €40,592
of which Trade receivables: +€22,984
- Cash +€19,946
up €19,946 (+16.0%), from €124,980 to €144,925
mainly Debts after one year (+€68,715) and Net result for the year (+€54,026)
- Trade debts -€114,338
down €114,338 (-91.4%), from €125,136 to €10,798
- Debts after one year +€68,715
up €68,715 (+631%), from €10,892 to €79,607
- Reserves +€34,026
up €34,026 (+36.1%), from €94,235 to €128,261
of which Distributable reserves: +€34,026
- Tax, wage and social debts +€25,563
up €25,563 (+619%), from €4,133 to €29,695
- Other debts +€13,493
up €13,493 (+74.2%), from €18,173 to €31,667
- Gross operating margin +€33,723
up €33,723 (+50.2%), from €67,220 to €100,943
- Depreciation +€13,981
up €13,981 (+97.8%), from €14,295 to €28,276
- Taxes +€5,999
up €5,999 (+68.2%), from €8,792 to €14,791
- Financial charges +€2,494
up €2,494 (+317%), from €787 to €3,281
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 | €296,763 | €315,969 | +€19,205 | +6.5% |
| Fixed assets | 21/28 | €153,546 | €126,739 | -€26,807 | -17.5% |
| Tangible fixed assets | 22/27 | €153,546 | €126,739 | -€26,807 | -17.5% |
| Plant, machinery and equipment | 23 | €2,392 | €2,634 | +€242 | +10.1% |
| Leasing and similar rights | 25 | €14,849 | €3,563 | -€11,286 | -76.0% |
| Other tangible fixed assets | 26 | €136,305 | €120,542 | -€15,762 | -11.6% |
| Current assets | 29/58 | €143,218 | €189,230 | +€46,012 | +32.1% |
| Amounts receivable within one year | 40/41 | €17,608 | €40,592 | +€22,984 | +131% |
| Trade receivables | 40 | €17,400 | €40,384 | +€22,984 | +132% |
| Other amounts receivable | 41 | €208 | €208 | = | 0.0% |
| Current investments | 50/53 | €70 | €70 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €124,980 | €144,925 | +€19,946 | +16.0% |
| Deferred charges and accrued income | 490/1 | €560 | €3,642 | +€3,082 | +550% |
| Total equity and liabilities | 10/49 | €296,763 | €315,969 | +€19,205 | +6.5% |
| Equity | 10/15 | €94,355 | €128,381 | +€34,026 | +36.1% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €94,235 | €128,261 | +€34,026 | +36.1% |
| Non-distributable reserves | 130/1 | €70 | €70 | = | 0.0% |
| Own shares acquired | 1312 | €70 | €70 | = | 0.0% |
| Distributable reserves | 133 | €94,165 | €128,191 | +€34,026 | +36.1% |
| Amounts payable | 17/49 | €202,408 | €187,588 | -€14,820 | -7.3% |
| Amounts payable after more than one year | 17 | €10,892 | €79,607 | +€68,715 | +631% |
| Financial debts | 170/4 | €10,892 | €79,607 | +€68,715 | +631% |
| Amounts payable within one year | 42/48 | €162,891 | €86,995 | -€75,896 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €15,449 | €14,835 | -€614 | -4.0% |
| Trade debts | 44 | €125,136 | €10,798 | -€114,338 | -91.4% |
| Suppliers | 440/4 | €125,136 | €10,798 | -€114,338 | -91.4% |
| Taxes, remuneration and social security | 45 | €4,133 | €29,695 | +€25,563 | +619% |
| Taxes | 450/3 | €4,133 | €29,695 | +€25,563 | +619% |
| Other amounts payable | 47/48 | €18,173 | €31,667 | +€13,493 | +74.2% |
| Accrued charges and deferred income | 492/3 | €28,625 | €20,986 | -€7,639 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,295 | €28,276 | +€13,981 | +97.8% |
| Other operating charges | 640/8 | €753 | €570 | -€183 | -24.3% |
| Gross operating margin | 9900 | €67,220 | €100,943 | +€33,723 | +50.2% |
| Operating profit (loss) | 9901 | €52,172 | €72,097 | +€19,925 | +38.2% |
| Financial charges | 65/66B | €787 | €3,281 | +€2,494 | +317% |
| Recurring financial charges | 65 | €787 | €3,281 | +€2,494 | +317% |
| Profit (loss) for the period before taxes | 9903 | €51,385 | €68,816 | +€17,431 | +33.9% |
| Income taxes | 67/77 | €8,792 | €14,791 | +€5,999 | +68.2% |
| Profit (loss) for the period | 9904 | €42,593 | €54,026 | +€11,433 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,593 | €54,026 | +€11,433 | +26.8% |
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 1 November 2026 via checked.be.