Van Clemen Architecten: 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.
Van Clemen Architecten
Largest movements
- Tangible fixed assets +€82,084
up €82,084 (+3,356%), from €2,446 to €84,530
- Cash -€21,418
down €21,418 (-64.6%), from €33,166 to €11,748
mainly Investment in fixed assets (net) (-€86,487) and Tax, wage and social debts (-€5,312)
- Receivables within one year -€3,968
down €3,968 (-83.7%), from €4,739 to €771
of which Trade receivables: -€4,739
- Other debts +€59,839
up €59,839 (+1,634%), from €3,662 to €63,501
- Tax, wage and social debts -€5,312
down €5,312 (-68.6%), from €7,739 to €2,427
of which Taxes: -€7,152
- Trade debts +€1,407
new in 2025: €1,407
- Gross operating margin -€12,391
down €12,391 (-70.7%), from €17,528 to €5,137
- Taxes -€5,033
no longer reported in 2025 (was €5,033)
- Depreciation +€3,511
up €3,511 (+394%), from €892 to €4,403
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 | €40,575 | €97,049 | +€56,474 | +139% |
| Fixed assets | 21/28 | €2,446 | €84,530 | +€82,084 | +3,356% |
| Tangible fixed assets | 22/27 | €2,446 | €84,530 | +€82,084 | +3,356% |
| Plant, machinery and equipment | 23 | €2,446 | €84,530 | +€82,084 | +3,356% |
| Current assets | 29/58 | €38,129 | €12,519 | -€25,610 | -67.2% |
| Amounts receivable within one year | 40/41 | €4,739 | €771 | -€3,968 | -83.7% |
| Trade receivables | 40 | €4,739 | - | -€4,739 | |
| Other amounts receivable | 41 | - | €771 | +€771 | |
| Cash at bank and in hand | 54/58 | €33,166 | €11,748 | -€21,418 | -64.6% |
| Deferred charges and accrued income | 490/1 | €224 | - | -€224 | |
| Total equity and liabilities | 10/49 | €40,575 | €97,049 | +€56,474 | +139% |
| Equity | 10/15 | €29,174 | €29,714 | +€540 | +1.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,674 | €27,214 | +€540 | +2.0% |
| Distributable reserves | 133 | €26,674 | €27,214 | +€540 | +2.0% |
| Amounts payable | 17/49 | €11,401 | €67,335 | +€55,934 | +491% |
| Amounts payable within one year | 42/48 | €11,401 | €67,335 | +€55,934 | +491% |
| Trade debts | 44 | - | €1,407 | +€1,407 | |
| Suppliers | 440/4 | - | €1,407 | +€1,407 | |
| Taxes, remuneration and social security | 45 | €7,739 | €2,427 | -€5,312 | -68.6% |
| Taxes | 450/3 | €7,739 | €587 | -€7,152 | -92.4% |
| Remuneration and social security | 454/9 | - | €1,840 | +€1,840 | |
| Other amounts payable | 47/48 | €3,662 | €63,501 | +€59,839 | +1,634% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | €4,403 | +€3,511 | +394% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €17,528 | €5,137 | -€12,391 | -70.7% |
| Operating profit (loss) | 9901 | €16,518 | €614 | -€15,904 | -96.3% |
| Financial charges | 65/66B | €152 | €74 | -€78 | -51.3% |
| Recurring financial charges | 65 | €152 | €74 | -€78 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €16,366 | €540 | -€15,826 | -96.7% |
| Income taxes | 67/77 | €5,033 | - | -€5,033 | |
| Profit (loss) for the period | 9904 | €11,333 | €540 | -€10,793 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,333 | €540 | -€10,793 | -95.2% |
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 15 October 2026 via checked.be.