vandearchitecten: 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.
vandearchitecten
Largest movements
- Deferred charges and accrued income -€50,734
down €50,734 (-95.1%), from €53,334 to €2,600
- Cash -€38,891
down €38,891 (-29.6%), from €131,547 to €92,656
mainly Contributions, distributions and other (-€194,403) and Trade debts (-€4,348)
- Receivables within one year -€22,603
down €22,603 (-62.5%), from €36,159 to €13,556
of which Trade receivables: -€23,769
- Tangible fixed assets -€10,769
down €10,769 (-89.2%), from €12,078 to €1,309
of which Furniture and vehicles: -€10,456
- Reserves -€145,742
down €145,742 (-75.0%), from €194,403 to €48,660
- Tax, wage and social debts +€28,435
up €28,435 (+242%), from €11,740 to €40,175
- Trade debts -€4,348
down €4,348 (-90.1%), from €4,825 to €477
- Other operating charges -€42,552
down €42,552 (-91.4%), from €46,572 to €4,020
- Gross operating margin -€8,395
down €8,395 (-10.1%), from €82,776 to €74,381
- Taxes +€4,608
up €4,608 (+64.5%), from €7,141 to €11,749
- Depreciation -€4,468
down €4,468 (-73.6%), from €6,069 to €1,601
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 | €233,119 | €110,121 | -€122,997 | -52.8% |
| Fixed assets | 21/28 | €12,078 | €1,309 | -€10,769 | -89.2% |
| Tangible fixed assets | 22/27 | €12,078 | €1,309 | -€10,769 | -89.2% |
| Plant, machinery and equipment | 23 | €314 | - | -€314 | |
| Furniture and vehicles | 24 | €11,765 | €1,309 | -€10,456 | -88.9% |
| Current assets | 29/58 | €221,040 | €108,812 | -€112,228 | -50.8% |
| Amounts receivable within one year | 40/41 | €36,159 | €13,556 | -€22,603 | -62.5% |
| Trade receivables | 40 | €33,130 | €9,361 | -€23,769 | -71.7% |
| Other amounts receivable | 41 | €3,030 | €4,196 | +€1,166 | +38.5% |
| Cash at bank and in hand | 54/58 | €131,547 | €92,656 | -€38,891 | -29.6% |
| Deferred charges and accrued income | 490/1 | €53,334 | €2,600 | -€50,734 | -95.1% |
| Total equity and liabilities | 10/49 | €233,119 | €110,121 | -€122,997 | -52.8% |
| Equity | 10/15 | €213,003 | €67,260 | -€145,742 | -68.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €194,403 | €48,660 | -€145,742 | -75.0% |
| Distributable reserves | 133 | €194,403 | €48,660 | -€145,742 | -75.0% |
| Amounts payable | 17/49 | €20,116 | €42,861 | +€22,745 | +113% |
| Amounts payable within one year | 42/48 | €20,053 | €41,990 | +€21,937 | +109% |
| Trade debts | 44 | €4,825 | €477 | -€4,348 | -90.1% |
| Suppliers | 440/4 | €4,825 | €477 | -€4,348 | -90.1% |
| Taxes, remuneration and social security | 45 | €11,740 | €40,175 | +€28,435 | +242% |
| Taxes | 450/3 | €11,740 | €40,175 | +€28,435 | +242% |
| Other amounts payable | 47/48 | €3,488 | €1,339 | -€2,150 | -61.6% |
| Accrued charges and deferred income | 492/3 | €63 | €870 | +€807 | +1,279% |
| Non-recurring operating income | 76A | - | €23,109 | +€23,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,069 | €1,601 | -€4,468 | -73.6% |
| Other operating charges | 640/8 | €46,572 | €4,020 | -€42,552 | -91.4% |
| Non-recurring operating charges | 66A | - | €8,485 | +€8,485 | |
| Gross operating margin | 9900 | €82,776 | €74,381 | -€8,395 | -10.1% |
| Operating profit (loss) | 9901 | €30,134 | €60,274 | +€30,140 | +100% |
| Financial income | 75/76B | €105 | €282 | +€177 | +168% |
| Recurring financial income | 75 | €105 | €282 | +€177 | +168% |
| Financial charges | 65/66B | -€6 | €147 | +€153 | |
| Recurring financial charges | 65 | -€6 | €147 | +€153 | |
| Profit (loss) for the period before taxes | 9903 | €30,246 | €60,410 | +€30,164 | +99.7% |
| Income taxes | 67/77 | €7,141 | €11,749 | +€4,608 | +64.5% |
| Profit (loss) for the period | 9904 | €23,105 | €48,660 | +€25,556 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €23,105 | €48,660 | +€25,556 | +111% |
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 14 October 2026 via checked.be.