M.V. ARCHITECTES: 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.
M.V. ARCHITECTES
Largest movements
- Tangible fixed assets -€9,396
down €9,396 (-54.6%), from €17,215 to €7,819
- Cash +€4,795
up €4,795 (+194%), from €2,478 to €7,273
mainly Depreciation (+€9,396) and Trade debts (+€8,822)
- Receivables within one year +€3,630
up €3,630 (+75.0%), from €4,840 to €8,470
- Other debts -€15,170
down €15,170 (-94.8%), from €16,008 to €838
- Trade debts +€8,822
up €8,822 (+5,755%), from €153 to €8,976
- Profit (loss) carried forward +€8,669
up €8,669 (+79.9%), from -€10,847 to -€2,179
- Debts after one year -€5,115
down €5,115 (-100%), from €5,115 to €0
- Tax, wage and social debts +€2,832
up €2,832 (+568%), from €499 to €3,331
- Gross operating margin +€2,240
up €2,240 (+12.1%), from €18,504 to €20,744
- Taxes +€1,430
up €1,430 (+2,086%), from €69 to €1,499
- Financial charges -€718
down €718 (-74.6%), from €963 to €245
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 | €40,812 | €39,888 | -€923 | -2.3% |
| Fixed assets | 21/28 | €23,715 | €14,319 | -€9,396 | -39.6% |
| Tangible fixed assets | 22/27 | €17,215 | €7,819 | -€9,396 | -54.6% |
| Furniture and vehicles | 24 | €17,215 | €7,819 | -€9,396 | -54.6% |
| Financial fixed assets | 28 | €6,500 | €6,500 | = | 0.0% |
| Current assets | 29/58 | €17,097 | €25,569 | +€8,473 | +49.6% |
| Amounts receivable after more than one year | 29 | €9,375 | €9,375 | = | 0.0% |
| Other amounts receivable | 291 | €9,375 | €9,375 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,840 | €8,470 | +€3,630 | +75.0% |
| Trade receivables | 40 | €4,840 | €8,470 | +€3,630 | +75.0% |
| Cash at bank and in hand | 54/58 | €2,478 | €7,273 | +€4,795 | +194% |
| Deferred charges and accrued income | 490/1 | €404 | €452 | +€48 | +11.8% |
| Total equity and liabilities | 10/49 | €40,812 | €39,888 | -€923 | -2.3% |
| Equity | 10/15 | €12,960 | €21,629 | +€8,669 | +66.9% |
| Reserves | 13 | €23,807 | €23,807 | = | 0.0% |
| Distributable reserves | 133 | €23,807 | €23,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,847 | -€2,179 | +€8,669 | +79.9% |
| Amounts payable | 17/49 | €27,852 | €18,260 | -€9,592 | -34.4% |
| Amounts payable after more than one year | 17 | €5,115 | €0 | -€5,115 | -100% |
| Financial debts | 170/4 | €5,115 | €0 | -€5,115 | -100% |
| Amounts payable within one year | 42/48 | €22,736 | €18,260 | -€4,477 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €6,077 | €5,115 | -€962 | -15.8% |
| Trade debts | 44 | €153 | €8,976 | +€8,822 | +5,755% |
| Suppliers | 440/4 | €153 | €8,976 | +€8,822 | +5,755% |
| Taxes, remuneration and social security | 45 | €499 | €3,331 | +€2,832 | +568% |
| Taxes | 450/3 | €499 | €3,331 | +€2,832 | +568% |
| Other amounts payable | 47/48 | €16,008 | €838 | -€15,170 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,396 | €9,396 | = | 0.0% |
| Other operating charges | 640/8 | €922 | €935 | +€14 | +1.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €18,504 | €20,744 | +€2,240 | +12.1% |
| Operating profit (loss) | 9901 | €8,186 | €10,412 | +€2,226 | +27.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €963 | €245 | -€718 | -74.6% |
| Recurring financial charges | 65 | €963 | €245 | -€718 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €7,223 | €10,168 | +€2,945 | +40.8% |
| Income taxes | 67/77 | €69 | €1,499 | +€1,430 | +2,086% |
| Profit (loss) for the period | 9904 | €7,154 | €8,669 | +€1,515 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,154 | €8,669 | +€1,515 | +21.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.