V2-ARCHITECTEN: what changed
V2-ARCHITECTEN
Largest movements
- Receivables within one year +€196,077
up €196,077 (+131%), from €149,220 to €345,296
of which Trade receivables: +€195,877
- Cash +€156,620
up €156,620 (+80.3%), from €195,100 to €351,720
mainly Trade debts (+€238,236) and Net result for the year (+€125,088)
- Deferred charges and accrued income -€10,592
down €10,592 (-36.4%), from €29,087 to €18,494
- Trade debts +€238,236
up €238,236 (+579%), from €41,167 to €279,404
- Profit (loss) carried forward +€125,088
up €125,088 (+102%), from €122,602 to €247,690
- Tax, wage and social debts -€26,662
down €26,662 (-56.9%), from €46,825 to €20,162
of which Taxes: -€26,684
- Other debts +€16,510
up €16,510 (+113%), from €14,613 to €31,123
- Debts after one year -€8,861
down €8,861 (-26.2%), from €33,880 to €25,018
- Gross operating margin +€137,232
up €137,232 (+280%), from €48,978 to €186,210
- Taxes +€30,881
up €30,881 (+366%), from €8,439 to €39,319
- Depreciation +€9,292
up €9,292 (+108%), from €8,580 to €17,871
- Other operating charges -€2,415
down €2,415 (-52.7%), from €4,582 to €2,166
- Financial charges -€1,894
down €1,894 (-45.6%), from €4,149 to €2,256
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 | €439,597 | €779,640 | +€340,042 | +77.4% |
| Fixed assets | 21/28 | €66,191 | €64,129 | -€2,062 | -3.1% |
| Tangible fixed assets | 22/27 | €66,191 | €64,129 | -€2,062 | -3.1% |
| Furniture and vehicles | 24 | €4,213 | €15,367 | +€11,154 | +265% |
| Leasing and similar rights | 25 | €59,225 | €46,534 | -€12,691 | -21.4% |
| Other tangible fixed assets | 26 | €2,753 | €2,228 | -€525 | -19.1% |
| Current assets | 29/58 | €373,406 | €715,510 | +€342,104 | +91.6% |
| Amounts receivable within one year | 40/41 | €149,220 | €345,296 | +€196,077 | +131% |
| Trade receivables | 40 | €148,832 | €344,709 | +€195,877 | +132% |
| Other amounts receivable | 41 | €388 | €587 | +€199 | +51.4% |
| Cash at bank and in hand | 54/58 | €195,100 | €351,720 | +€156,620 | +80.3% |
| Deferred charges and accrued income | 490/1 | €29,087 | €18,494 | -€10,592 | -36.4% |
| Total equity and liabilities | 10/49 | €439,597 | €779,640 | +€340,042 | +77.4% |
| Equity | 10/15 | €289,983 | €415,071 | +€125,088 | +43.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,781 | €148,781 | = | 0.0% |
| Distributable reserves | 133 | €148,781 | €148,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,602 | €247,690 | +€125,088 | +102% |
| Amounts payable | 17/49 | €149,614 | €364,568 | +€214,954 | +144% |
| Amounts payable after more than one year | 17 | €33,880 | €25,018 | -€8,861 | -26.2% |
| Financial debts | 170/4 | €33,880 | €25,018 | -€8,861 | -26.2% |
| Amounts payable within one year | 42/48 | €111,196 | €339,550 | +€228,354 | +205% |
| Current portion of amounts payable after more than one year | 42 | €8,591 | €8,861 | +€270 | +3.1% |
| Trade debts | 44 | €41,167 | €279,404 | +€238,236 | +579% |
| Suppliers | 440/4 | €41,167 | €279,404 | +€238,236 | +579% |
| Taxes, remuneration and social security | 45 | €46,825 | €20,162 | -€26,662 | -56.9% |
| Taxes | 450/3 | €41,856 | €15,172 | -€26,684 | -63.8% |
| Remuneration and social security | 454/9 | €4,968 | €4,990 | +€22 | +0.4% |
| Other amounts payable | 47/48 | €14,613 | €31,123 | +€16,510 | +113% |
| Accrued charges and deferred income | 492/3 | €4,539 | - | -€4,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,580 | €17,871 | +€9,292 | +108% |
| Other operating charges | 640/8 | €4,582 | €2,166 | -€2,415 | -52.7% |
| Gross operating margin | 9900 | €48,978 | €186,210 | +€137,232 | +280% |
| Operating profit (loss) | 9901 | €35,817 | €166,173 | +€130,355 | +364% |
| Financial income | 75/76B | €161 | €490 | +€329 | +204% |
| Recurring financial income | 75 | €161 | €490 | +€329 | +204% |
| Financial charges | 65/66B | €4,149 | €2,256 | -€1,894 | -45.6% |
| Recurring financial charges | 65 | €4,149 | €2,256 | -€1,894 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €31,829 | €164,407 | +€132,578 | +417% |
| Income taxes | 67/77 | €8,439 | €39,319 | +€30,881 | +366% |
| Profit (loss) for the period | 9904 | €23,390 | €125,088 | +€101,698 | +435% |
| Profit (loss) for the period to be appropriated | 9905 | €23,390 | €125,088 | +€101,698 | +435% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.