VANESSA CORNELIS ARCHITECT/E: 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.
VANESSA CORNELIS ARCHITECT/E
Largest movements
- Cash +€33,693
up €33,693 (+74.9%), from €44,992 to €78,684
mainly Depreciation (+€25,617) and Receivables within one year (+€12,864)
- Tangible fixed assets -€25,617
down €25,617 (-32.4%), from €79,140 to €53,523
- Receivables within one year -€12,864
down €12,864 (-59.5%), from €21,617 to €8,752
of which Trade receivables: -€6,712
- Deferred charges and accrued income -€3,317
down €3,317 (-45.4%), from €7,305 to €3,988
- Other debts +€11,890
up €11,890 (+238%), from €5,000 to €16,890
- Debts after one year -€9,800
down €9,800 (-66.7%), from €14,700 to €4,900
- Reserves -€8,310
down €8,310 (-14.4%), from €57,700 to €49,390
- Tax, wage and social debts -€2,276
down €2,276 (-13.3%), from €17,118 to €14,842
of which Taxes: -€3,167
- Trade debts -€1,657
down €1,657 (-25.8%), from €6,412 to €4,755
- Gross operating margin -€21,637
down €21,637 (-34.2%), from €63,260 to €41,623
- Taxes -€6,127
down €6,127 (-64.4%), from €9,519 to €3,392
- Other operating charges +€1,409
up €1,409 (+55.3%), from €2,548 to €3,957
- Financial charges -€945
down €945 (-39.8%), from €2,374 to €1,428
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 | €153,054 | €144,948 | -€8,105 | -5.3% |
| Fixed assets | 21/28 | €79,140 | €53,523 | -€25,617 | -32.4% |
| Tangible fixed assets | 22/27 | €79,140 | €53,523 | -€25,617 | -32.4% |
| Land and buildings | 22 | €16,963 | €4,241 | -€12,723 | -75.0% |
| Plant, machinery and equipment | 23 | €42,018 | €34,347 | -€7,672 | -18.3% |
| Furniture and vehicles | 24 | €20,158 | €14,936 | -€5,222 | -25.9% |
| Current assets | 29/58 | €73,914 | €91,425 | +€17,511 | +23.7% |
| Amounts receivable within one year | 40/41 | €21,617 | €8,752 | -€12,864 | -59.5% |
| Trade receivables | 40 | €11,185 | €4,473 | -€6,712 | -60.0% |
| Other amounts receivable | 41 | €10,431 | €4,279 | -€6,152 | -59.0% |
| Cash at bank and in hand | 54/58 | €44,992 | €78,684 | +€33,693 | +74.9% |
| Deferred charges and accrued income | 490/1 | €7,305 | €3,988 | -€3,317 | -45.4% |
| Total equity and liabilities | 10/49 | €153,054 | €144,948 | -€8,105 | -5.3% |
| Equity | 10/15 | €92,334 | €84,024 | -€8,310 | -9.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €57,700 | €49,390 | -€8,310 | -14.4% |
| Distributable reserves | 133 | €57,700 | €49,390 | -€8,310 | -14.4% |
| Profit (loss) carried forward | 14 | €22,134 | €22,134 | = | 0.0% |
| Amounts payable | 17/49 | €60,719 | €60,924 | +€205 | +0.3% |
| Amounts payable after more than one year | 17 | €14,700 | €4,900 | -€9,800 | -66.7% |
| Financial debts | 170/4 | €14,700 | €4,900 | -€9,800 | -66.7% |
| Amounts payable within one year | 42/48 | €44,330 | €53,787 | +€9,457 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €9,800 | €9,800 | = | 0.0% |
| Financial debts | 43 | €6,000 | €7,500 | +€1,500 | +25.0% |
| Credit institutions | 430/8 | €6,000 | €7,500 | +€1,500 | +25.0% |
| Trade debts | 44 | €6,412 | €4,755 | -€1,657 | -25.8% |
| Suppliers | 440/4 | €6,412 | €4,755 | -€1,657 | -25.8% |
| Taxes, remuneration and social security | 45 | €17,118 | €14,842 | -€2,276 | -13.3% |
| Taxes | 450/3 | €15,370 | €12,203 | -€3,167 | -20.6% |
| Remuneration and social security | 454/9 | €1,748 | €2,638 | +€891 | +51.0% |
| Other amounts payable | 47/48 | €5,000 | €16,890 | +€11,890 | +238% |
| Accrued charges and deferred income | 492/3 | €1,689 | €2,237 | +€548 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,617 | €25,617 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,548 | €3,957 | +€1,409 | +55.3% |
| Gross operating margin | 9900 | €63,260 | €41,623 | -€21,637 | -34.2% |
| Operating profit (loss) | 9901 | €35,094 | €12,049 | -€23,045 | -65.7% |
| Financial income | 75/76B | €206 | €462 | +€256 | +124% |
| Recurring financial income | 75 | €206 | €462 | +€256 | +124% |
| Financial charges | 65/66B | €2,374 | €1,428 | -€945 | -39.8% |
| Recurring financial charges | 65 | €2,374 | €1,428 | -€945 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €32,926 | €11,082 | -€21,844 | -66.3% |
| Income taxes | 67/77 | €9,519 | €3,392 | -€6,127 | -64.4% |
| Profit (loss) for the period | 9904 | €23,407 | €7,690 | -€15,717 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,407 | €7,690 | -€15,717 | -67.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.