JVK ARCHITECTE: 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.
JVK ARCHITECTE
Largest movements
- Cash +€6,882
up €6,882 (+53.2%), from €12,940 to €19,822
mainly Net result for the year (+€9,984) and Depreciation (+€1,130)
- Tangible fixed assets -€1,130
down €1,130 (-20.5%), from €5,513 to €4,383
- Profit (loss) carried forward +€9,984
up €9,984 (+457%), from €2,184 to €12,168
- Tax, wage and social debts -€2,489
down €2,489 (-37.4%), from €6,647 to €4,158
of which Remuneration and social security: -€1,586
- Trade debts -€1,227
down €1,227 (-82.8%), from €1,482 to €255
- Other debts -€325
down €325 (-4.9%), from €6,641 to €6,316
- Gross operating margin +€10,380
up €10,380 (+178%), from €5,822 to €16,202
- Taxes +€1,632
up €1,632 (+97.0%), from €1,684 to €3,316
- Depreciation +€528
up €528 (+87.7%), from €602 to €1,130
- Financial charges +€410
up €410 (+42.4%), from €966 to €1,375
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 | €18,453 | €24,396 | +€5,943 | +32.2% |
| Fixed assets | 21/28 | €5,513 | €4,383 | -€1,130 | -20.5% |
| Tangible fixed assets | 22/27 | €5,513 | €4,383 | -€1,130 | -20.5% |
| Furniture and vehicles | 24 | €5,513 | €4,383 | -€1,130 | -20.5% |
| Current assets | 29/58 | €12,940 | €20,014 | +€7,074 | +54.7% |
| Amounts receivable within one year | 40/41 | - | €191 | +€191 | |
| Trade receivables | 40 | - | €191 | +€191 | |
| Cash at bank and in hand | 54/58 | €12,940 | €19,822 | +€6,882 | +53.2% |
| Total equity and liabilities | 10/49 | €18,453 | €24,396 | +€5,943 | +32.2% |
| Equity | 10/15 | €3,684 | €13,668 | +€9,984 | +271% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,184 | €12,168 | +€9,984 | +457% |
| Amounts payable | 17/49 | €14,769 | €10,729 | -€4,041 | -27.4% |
| Amounts payable within one year | 42/48 | €14,769 | €10,729 | -€4,041 | -27.4% |
| Trade debts | 44 | €1,482 | €255 | -€1,227 | -82.8% |
| Suppliers | 440/4 | €1,482 | €255 | -€1,227 | -82.8% |
| Taxes, remuneration and social security | 45 | €6,647 | €4,158 | -€2,489 | -37.4% |
| Taxes | 450/3 | €4,777 | €3,873 | -€903 | -18.9% |
| Remuneration and social security | 454/9 | €1,870 | €285 | -€1,586 | -84.8% |
| Other amounts payable | 47/48 | €6,641 | €6,316 | -€325 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €602 | €1,130 | +€528 | +87.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,822 | €16,202 | +€10,380 | +178% |
| Operating profit (loss) | 9901 | €4,833 | €14,672 | +€9,839 | +204% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €966 | €1,375 | +€410 | +42.4% |
| Recurring financial charges | 65 | €966 | €1,375 | +€410 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €3,867 | €13,300 | +€9,433 | +244% |
| Income taxes | 67/77 | €1,684 | €3,316 | +€1,632 | +97.0% |
| Profit (loss) for the period | 9904 | €2,184 | €9,984 | +€7,800 | +357% |
| Profit (loss) for the period to be appropriated | 9905 | €2,184 | €9,984 | +€7,800 | +357% |
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 15 October 2026 via checked.be.