JV 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.
JV ARCHITECT
Largest movements
- Receivables within one year +€17,994
up €17,994 (+82.8%), from €21,727 to €39,721
of which Other amounts receivable: +€13,217
- Cash +€17,235
up €17,235 (+185%), from €9,308 to €26,544
mainly Net result for the year (+€29,235) and Tax, wage and social debts (+€11,609)
- Profit (loss) carried forward +€29,235
up €29,235 (+143%), from €20,415 to €49,650
- Tax, wage and social debts +€11,609
up €11,609 (+123%), from €9,463 to €21,071
- Debts after one year -€3,384
down €3,384 (-65.8%), from €5,142 to €1,758
- Trade debts -€2,459
down €2,459 (-69.2%), from €3,551 to €1,092
- Gross operating margin +€9,741
up €9,741 (+27.6%), from €35,310 to €45,052
- Taxes +€2,280
up €2,280 (+31.2%), from €7,305 to €9,585
- Financial charges -€1,905
down €1,905 (-40.8%), from €4,672 to €2,767
- Depreciation +€583
up €583 (+21.8%), from €2,666 to €3,249
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 | €42,799 | €77,955 | +€35,156 | +82.1% |
| Fixed assets | 21/28 | €10,020 | €9,894 | -€126 | -1.3% |
| Tangible fixed assets | 22/27 | €10,020 | €9,894 | -€126 | -1.3% |
| Plant, machinery and equipment | 23 | €5,746 | €6,616 | +€870 | +15.1% |
| Furniture and vehicles | 24 | €4,274 | €3,278 | -€996 | -23.3% |
| Current assets | 29/58 | €32,779 | €68,061 | +€35,282 | +108% |
| Amounts receivable within one year | 40/41 | €21,727 | €39,721 | +€17,994 | +82.8% |
| Trade receivables | 40 | €20,330 | €25,107 | +€4,777 | +23.5% |
| Other amounts receivable | 41 | €1,397 | €14,614 | +€13,217 | +946% |
| Cash at bank and in hand | 54/58 | €9,308 | €26,544 | +€17,235 | +185% |
| Deferred charges and accrued income | 490/1 | €1,744 | €1,796 | +€52 | +3.0% |
| Total equity and liabilities | 10/49 | €42,799 | €77,955 | +€35,156 | +82.1% |
| Equity | 10/15 | €21,415 | €50,650 | +€29,235 | +137% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,415 | €49,650 | +€29,235 | +143% |
| Amounts payable | 17/49 | €21,384 | €27,305 | +€5,921 | +27.7% |
| Amounts payable after more than one year | 17 | €5,142 | €1,758 | -€3,384 | -65.8% |
| Financial debts | 170/4 | €5,142 | €1,758 | -€3,384 | -65.8% |
| Amounts payable within one year | 42/48 | €16,242 | €25,547 | +€9,305 | +57.3% |
| Current portion of amounts payable after more than one year | 42 | €3,228 | €3,384 | +€155 | +4.8% |
| Trade debts | 44 | €3,551 | €1,092 | -€2,459 | -69.2% |
| Suppliers | 440/4 | €3,551 | €1,092 | -€2,459 | -69.2% |
| Taxes, remuneration and social security | 45 | €9,463 | €21,071 | +€11,609 | +123% |
| Taxes | 450/3 | €9,463 | €21,071 | +€11,609 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,666 | €3,249 | +€583 | +21.8% |
| Other operating charges | 640/8 | €334 | €639 | +€305 | +91.2% |
| Gross operating margin | 9900 | €35,310 | €45,052 | +€9,741 | +27.6% |
| Operating profit (loss) | 9901 | €32,310 | €41,164 | +€8,854 | +27.4% |
| Financial income | 75/76B | €82 | €423 | +€341 | +417% |
| Recurring financial income | 75 | €82 | €423 | +€341 | +417% |
| Financial charges | 65/66B | €4,672 | €2,767 | -€1,905 | -40.8% |
| Recurring financial charges | 65 | €4,672 | €2,767 | -€1,905 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €27,720 | €38,820 | +€11,100 | +40.0% |
| Income taxes | 67/77 | €7,305 | €9,585 | +€2,280 | +31.2% |
| Profit (loss) for the period | 9904 | €20,415 | €29,235 | +€8,820 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,415 | €29,235 | +€8,820 | +43.2% |
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 19 October 2026 via checked.be.