JAN VERSCHUERE 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.
JAN VERSCHUERE ARCHITECT
Largest movements
- Tangible fixed assets -€12,924
down €12,924 (-43.0%), from €30,036 to €17,112
of which Furniture and vehicles: -€11,848
- Cash -€3,684
no longer reported in 2025 (was €3,684)
mainly Other debts (-€7,360) and Debts after one year (-€7,194)
- Other debts -€7,360
down €7,360 (-12.6%), from €58,257 to €50,897
- Debts after one year -€7,194
down €7,194 (-79.8%), from €9,010 to €1,816
- Trade debts -€5,491
down €5,491 (-92.5%), from €5,933 to €443
- Profit (loss) carried forward +€4,904
up €4,904 (+6.2%), from -€78,884 to -€73,980
- Tax, wage and social debts -€901
down €901 (-22.9%), from €3,942 to €3,041
- Gross operating margin +€12,169
up €12,169 (+143%), from €8,538 to €20,706
- Taxes +€768
up €768 (+217%), from €354 to €1,121
- Depreciation +€675
up €675 (+5.5%), from €12,249 to €12,924
- Financial charges -€350
down €350 (-38.2%), from €917 to €566
- Other operating charges +€288
up €288 (+31.6%), from €911 to €1,200
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 | €38,206 | €21,557 | -€16,648 | -43.6% |
| Fixed assets | 21/28 | €30,036 | €17,112 | -€12,924 | -43.0% |
| Tangible fixed assets | 22/27 | €30,036 | €17,112 | -€12,924 | -43.0% |
| Plant, machinery and equipment | 23 | €1,154 | €696 | -€458 | -39.7% |
| Furniture and vehicles | 24 | €26,838 | €14,990 | -€11,848 | -44.1% |
| Other tangible fixed assets | 26 | €2,044 | €1,426 | -€618 | -30.2% |
| Current assets | 29/58 | €8,170 | €4,445 | -€3,724 | -45.6% |
| Amounts receivable within one year | 40/41 | €4,486 | €4,445 | -€41 | -0.9% |
| Trade receivables | 40 | €4,436 | €4,396 | -€41 | -0.9% |
| Other amounts receivable | 41 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,684 | - | -€3,684 | |
| Total equity and liabilities | 10/49 | €38,206 | €21,557 | -€16,648 | -43.6% |
| Equity | 10/15 | -€49,584 | -€44,680 | +€4,904 | +9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,900 | €16,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,900 | €16,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,884 | -€73,980 | +€4,904 | +6.2% |
| Amounts payable | 17/49 | €87,789 | €66,237 | -€21,552 | -24.5% |
| Amounts payable after more than one year | 17 | €9,010 | €1,816 | -€7,194 | -79.8% |
| Financial debts | 170/4 | €9,010 | €1,816 | -€7,194 | -79.8% |
| Amounts payable within one year | 42/48 | €78,779 | €64,421 | -€14,359 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €7,081 | €7,194 | +€112 | +1.6% |
| Financial debts | 43 | €3,565 | €2,846 | -€719 | -20.2% |
| Credit institutions | 430/8 | €3,565 | €2,846 | -€719 | -20.2% |
| Trade debts | 44 | €5,933 | €443 | -€5,491 | -92.5% |
| Suppliers | 440/4 | €5,933 | €443 | -€5,491 | -92.5% |
| Taxes, remuneration and social security | 45 | €3,942 | €3,041 | -€901 | -22.9% |
| Taxes | 450/3 | €3,942 | €3,041 | -€901 | -22.9% |
| Other amounts payable | 47/48 | €58,257 | €50,897 | -€7,360 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,249 | €12,924 | +€675 | +5.5% |
| Other operating charges | 640/8 | €911 | €1,200 | +€288 | +31.6% |
| Gross operating margin | 9900 | €8,538 | €20,706 | +€12,169 | +143% |
| Operating profit (loss) | 9901 | -€4,623 | €6,583 | +€11,205 | |
| Financial income | 75/76B | €3 | €9 | +€6 | +199% |
| Recurring financial income | 75 | €3 | €9 | +€6 | +199% |
| Financial charges | 65/66B | €917 | €566 | -€350 | -38.2% |
| Recurring financial charges | 65 | €917 | €566 | -€350 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,536 | €6,025 | +€11,562 | |
| Income taxes | 67/77 | €354 | €1,121 | +€768 | +217% |
| Profit (loss) for the period | 9904 | -€5,890 | €4,904 | +€10,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,890 | €4,904 | +€10,794 |
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 28 October 2026 via checked.be.