MVARCHITECT: 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.
MVARCHITECT
Largest movements
- Cash +€15,015
up €15,015 (+89.6%), from €16,749 to €31,764
mainly Depreciation (+€6,206) and Tax, wage and social debts (+€5,360)
- Tangible fixed assets -€6,206
down €6,206 (-50.4%), from €12,305 to €6,099
of which Furniture and vehicles: -€5,934
- Receivables within one year -€1,495
down €1,495 (-76.7%), from €1,949 to €454
- Tax, wage and social debts +€5,360
up €5,360 (+110%), from €4,852 to €10,212
of which Taxes: +€3,338
- Profit (loss) carried forward +€2,059
up €2,059 (+39.3%), from -€5,233 to -€3,174
- Gross operating margin -€992
down €992 (-7.5%), from €13,189 to €12,198
- Taxes +€785
up €785 (+37.2%), from €2,110 to €2,895
- Other operating charges +€279
up €279 (+39.2%), from €713 to €993
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 | €34,383 | €41,661 | +€7,278 | +21.2% |
| Fixed assets | 21/28 | €14,372 | €8,166 | -€6,206 | -43.2% |
| Tangible fixed assets | 22/27 | €12,305 | €6,099 | -€6,206 | -50.4% |
| Plant, machinery and equipment | 23 | €714 | €442 | -€272 | -38.1% |
| Furniture and vehicles | 24 | €11,591 | €5,657 | -€5,934 | -51.2% |
| Financial fixed assets | 28 | €2,067 | €2,067 | = | 0.0% |
| Current assets | 29/58 | €20,012 | €33,496 | +€13,484 | +67.4% |
| Amounts receivable within one year | 40/41 | €1,949 | €454 | -€1,495 | -76.7% |
| Other amounts receivable | 41 | €1,949 | €454 | -€1,495 | -76.7% |
| Cash at bank and in hand | 54/58 | €16,749 | €31,764 | +€15,015 | +89.6% |
| Deferred charges and accrued income | 490/1 | €1,313 | €1,277 | -€37 | -2.8% |
| Total equity and liabilities | 10/49 | €34,383 | €41,661 | +€7,278 | +21.2% |
| Equity | 10/15 | €27,167 | €29,226 | +€2,059 | +7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,233 | -€3,174 | +€2,059 | +39.3% |
| Amounts payable | 17/49 | €7,216 | €12,435 | +€5,219 | +72.3% |
| Amounts payable within one year | 42/48 | €7,216 | €12,435 | +€5,219 | +72.3% |
| Trade debts | 44 | €2,365 | €2,223 | -€141 | -6.0% |
| Suppliers | 440/4 | €2,365 | €2,223 | -€141 | -6.0% |
| Taxes, remuneration and social security | 45 | €4,852 | €10,212 | +€5,360 | +110% |
| Taxes | 450/3 | €4,852 | €8,189 | +€3,338 | +68.8% |
| Remuneration and social security | 454/9 | - | €2,023 | +€2,023 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,206 | €6,206 | = | 0.0% |
| Other operating charges | 640/8 | €713 | €993 | +€279 | +39.2% |
| Gross operating margin | 9900 | €13,189 | €12,198 | -€992 | -7.5% |
| Operating profit (loss) | 9901 | €6,270 | €4,999 | -€1,271 | -20.3% |
| Financial charges | 65/66B | €46 | €45 | -€1 | -2.2% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €6,224 | €4,954 | -€1,270 | -20.4% |
| Income taxes | 67/77 | €2,110 | €2,895 | +€785 | +37.2% |
| Profit (loss) for the period | 9904 | €4,114 | €2,059 | -€2,055 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,114 | €2,059 | -€2,055 | -49.9% |
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 13 October 2026 via checked.be.