TOM VAN MIEGHEM ARCHITECTEN: what changed
TOM VAN MIEGHEM ARCHITECTEN
Largest movements
- Receivables within one year +€24,631
up €24,631 (+102%), from €24,229 to €48,860
of which Other amounts receivable: +€25,707
- Cash -€6,168
down €6,168 (-85.3%), from €7,231 to €1,063
mainly Contributions, distributions and other (-€28,644) and Receivables within one year (-€24,631)
- Tangible fixed assets -€5,808
down €5,808 (-25.9%), from €22,463 to €16,656
of which Land and buildings: -€5,000
- Other debts +€28,644
new in 2025: €28,644
- Reserves -€11,671
down €11,671 (-15.8%), from €73,987 to €62,315
- Debts after one year -€9,413
down €9,413 (-42.9%), from €21,945 to €12,531
- Tax, wage and social debts +€4,951
up €4,951 (+117%), from €4,229 to €9,180
- Short-term financial debts -€3,089
down €3,089 (-100%), from €3,089 to €0
- Gross operating margin +€11,286
up €11,286 (+51.3%), from €21,991 to €33,277
- Taxes +€2,567
up €2,567 (+50.6%), from €5,077 to €7,644
- Other operating charges -€632
down €632 (-38.2%), from €1,652 to €1,020
- Financial charges -€389
down €389 (-17.5%), from €2,222 to €1,833
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,065 | €180,214 | +€12,150 | +7.2% |
| Fixed assets | 21/28 | €22,463 | €16,656 | -€5,808 | -25.9% |
| Tangible fixed assets | 22/27 | €22,463 | €16,656 | -€5,808 | -25.9% |
| Land and buildings | 22 | €19,841 | €14,841 | -€5,000 | -25.2% |
| Furniture and vehicles | 24 | €2,622 | €1,814 | -€808 | -30.8% |
| Current assets | 29/58 | €145,601 | €163,559 | +€17,958 | +12.3% |
| Amounts receivable after more than one year | 29 | €112,800 | €112,800 | = | 0.0% |
| Other amounts receivable | 291 | €112,800 | €112,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,229 | €48,860 | +€24,631 | +102% |
| Trade receivables | 40 | €4,826 | €3,750 | -€1,076 | -22.3% |
| Other amounts receivable | 41 | €19,403 | €45,110 | +€25,707 | +132% |
| Cash at bank and in hand | 54/58 | €7,231 | €1,063 | -€6,168 | -85.3% |
| Deferred charges and accrued income | 490/1 | €1,341 | €835 | -€506 | -37.7% |
| Total equity and liabilities | 10/49 | €168,065 | €180,214 | +€12,150 | +7.2% |
| Equity | 10/15 | €129,637 | €117,966 | -€11,671 | -9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,987 | €62,315 | -€11,671 | -15.8% |
| Distributable reserves | 133 | €73,987 | €62,315 | -€11,671 | -15.8% |
| Profit (loss) carried forward | 14 | €43,251 | €43,251 | = | 0.0% |
| Amounts payable | 17/49 | €38,427 | €62,248 | +€23,821 | +62.0% |
| Amounts payable after more than one year | 17 | €21,945 | €12,531 | -€9,413 | -42.9% |
| Financial debts | 170/4 | €21,945 | €12,531 | -€9,413 | -42.9% |
| Amounts payable within one year | 42/48 | €16,482 | €49,717 | +€33,235 | +202% |
| Current portion of amounts payable after more than one year | 42 | €8,902 | €9,413 | +€512 | +5.7% |
| Financial debts | 43 | €3,089 | €0 | -€3,089 | -100% |
| Credit institutions | 430/8 | €3,089 | €0 | -€3,089 | -100% |
| Trade debts | 44 | €263 | €2,479 | +€2,217 | +844% |
| Suppliers | 440/4 | €263 | €2,479 | +€2,217 | +844% |
| Taxes, remuneration and social security | 45 | €4,229 | €9,180 | +€4,951 | +117% |
| Taxes | 450/3 | €4,229 | €9,180 | +€4,951 | +117% |
| Other amounts payable | 47/48 | - | €28,644 | +€28,644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,808 | €5,808 | = | 0.0% |
| Other operating charges | 640/8 | €1,652 | €1,020 | -€632 | -38.2% |
| Gross operating margin | 9900 | €21,991 | €33,277 | +€11,286 | +51.3% |
| Operating profit (loss) | 9901 | €14,531 | €26,449 | +€11,918 | +82.0% |
| Financial income | 75/76B | €54 | €0 | -€54 | -99.5% |
| Recurring financial income | 75 | €54 | €0 | -€54 | -99.5% |
| Financial charges | 65/66B | €2,222 | €1,833 | -€389 | -17.5% |
| Recurring financial charges | 65 | €2,222 | €1,833 | -€389 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €12,364 | €24,617 | +€12,253 | +99.1% |
| Income taxes | 67/77 | €5,077 | €7,644 | +€2,567 | +50.6% |
| Profit (loss) for the period | 9904 | €7,287 | €16,973 | +€9,686 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €7,287 | €16,973 | +€9,686 | +133% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.