VAN CLEEMPUT ARCHITECTE: what changed
Two fiscal 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.
VAN CLEEMPUT ARCHITECTE
Largest movements
- Receivables within one year -€9,594
down €9,594 (-88.2%), from €10,874 to €1,280
of which Trade receivables: -€10,000
- Cash +€3,067
up €3,067 (+17.1%), from €17,972 to €21,038
mainly Receivables within one year (+€9,594) and Tax, wage and social debts (+€823)
- Deferred charges and accrued income -€428
down €428 (-12.8%), from €3,351 to €2,923
- Profit (loss) carried forward -€3,926
down €3,926, from €2,231 to -€1,695
- Reserves -€2,650
down €2,650 (-28.1%), from €9,423 to €6,773
- Trade debts -€1,434
down €1,434 (-48.2%), from €2,974 to €1,540
- Tax, wage and social debts +€823
up €823 (+1729.8%), from €48 to €871
- Gross operating margin -€5,078
down €5,078, from €3,238 to -€1,840
- Taxes -€672
down €672 (-81.8%), from €821 to €149
- Other operating charges +€399
up €399 (+50.4%), from €792 to €1,191
- Depreciation -€210
down €210 (-46.6%), from €450 to €240
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.
Cash bridge derived
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 | €33,775 | €26,580 | -€7,195 | -21.3% |
| Fixed assets | 21/28 | €1,578 | €1,338 | -€240 | -15.2% |
| Tangible fixed assets | 22/27 | €328 | €88 | -€240 | -73.1% |
| Furniture and vehicles | 24 | €328 | €88 | -€240 | -73.1% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €32,197 | €25,242 | -€6,955 | -21.6% |
| Amounts receivable within one year | 40/41 | €10,874 | €1,280 | -€9,594 | -88.2% |
| Trade receivables | 40 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts receivable | 41 | €874 | €1,280 | +€406 | +46.5% |
| Cash at bank and in hand | 54/58 | €17,972 | €21,038 | +€3,067 | +17.1% |
| Deferred charges and accrued income | 490/1 | €3,351 | €2,923 | -€428 | -12.8% |
| Total equity and liabilities | 10/49 | €33,775 | €26,580 | -€7,195 | -21.3% |
| Equity | 10/15 | €30,653 | €24,078 | -€6,576 | -21.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €9,423 | €6,773 | -€2,650 | -28.1% |
| Distributable reserves | 133 | €9,423 | €6,773 | -€2,650 | -28.1% |
| Profit (loss) carried forward | 14 | €2,231 | -€1,695 | -€3,926 | |
| Amounts payable | 17/49 | €3,122 | €2,503 | -€619 | -19.8% |
| Amounts payable within one year | 42/48 | €3,021 | €2,411 | -€611 | -20.2% |
| Trade debts | 44 | €2,974 | €1,540 | -€1,434 | -48.2% |
| Suppliers | 440/4 | €2,974 | €1,540 | -€1,434 | -48.2% |
| Taxes, remuneration and social security | 45 | €48 | €871 | +€823 | +1729.8% |
| Taxes | 450/3 | €48 | €871 | +€823 | +1729.8% |
| Accrued charges and deferred income | 492/3 | €100 | €92 | -€8 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €240 | -€210 | -46.6% |
| Other operating charges | 640/8 | €792 | €1,191 | +€399 | +50.4% |
| Gross operating margin | 9900 | €3,238 | -€1,840 | -€5,078 | |
| Operating profit (loss) | 9901 | €1,996 | -€3,271 | -€5,267 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €521 | €506 | -€15 | -2.9% |
| Recurring financial charges | 65 | €521 | €506 | -€15 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €1,475 | -€3,777 | -€5,252 | |
| Income taxes | 67/77 | €821 | €149 | -€672 | -81.8% |
| Profit (loss) for the period | 9904 | €655 | -€3,926 | -€4,581 | |
| Profit (loss) for the period to be appropriated | 9905 | €655 | -€3,926 | -€4,581 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.