VANHEARLY Architecte: 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.
VANHEARLY Architecte
Largest movements
- Receivables within one year +€18,296
up €18,296 (+70.9%), from €25,821 to €44,117
of which Other amounts receivable: +€18,308
- Tangible fixed assets +€3,398
up €3,398 (+622%), from €546 to €3,945
- Cash -€1,872
down €1,872 (-57.2%), from €3,272 to €1,401
mainly Receivables within one year (-€18,296) and Investment in fixed assets (net) (-€5,753)
- Reserves +€12,000
new in 2025: €12,000
- Tax, wage and social debts +€9,141
up €9,141 (+272%), from €3,363 to €12,504
of which Remuneration and social security: +€4,636
- Trade debts -€2,342
down €2,342 (-46.8%), from €5,000 to €2,658
- Profit (loss) carried forward +€953
up €953 (+4.8%), from €19,709 to €20,662
- Gross operating margin +€11,778
up €11,778 (+69.8%), from €16,872 to €28,650
- Staff costs +€8,206
new in 2025: €8,206
- Taxes +€2,013
up €2,013 (+54.3%), from €3,706 to €5,718
- Depreciation +€1,644
up €1,644 (+328%), from €501 to €2,145
- Financial income +€960
up €960 (+152%), from €632 to €1,591
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 | €30,751 | €50,863 | +€20,112 | +65.4% |
| Fixed assets | 21/28 | €546 | €4,155 | +€3,608 | +660% |
| Tangible fixed assets | 22/27 | €546 | €3,945 | +€3,398 | +622% |
| Furniture and vehicles | 24 | €546 | €3,945 | +€3,398 | +622% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €30,205 | €46,709 | +€16,504 | +54.6% |
| Amounts receivable within one year | 40/41 | €25,821 | €44,117 | +€18,296 | +70.9% |
| Trade receivables | 40 | €5,911 | €5,899 | -€12 | -0.2% |
| Other amounts receivable | 41 | €19,911 | €38,218 | +€18,308 | +92.0% |
| Cash at bank and in hand | 54/58 | €3,272 | €1,401 | -€1,872 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,191 | +€79 | +7.2% |
| Total equity and liabilities | 10/49 | €30,751 | €50,863 | +€20,112 | +65.4% |
| Equity | 10/15 | €21,709 | €34,662 | +€12,953 | +59.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €12,000 | +€12,000 | |
| Distributable reserves | 133 | - | €12,000 | +€12,000 | |
| Profit (loss) carried forward | 14 | €19,709 | €20,662 | +€953 | +4.8% |
| Amounts payable | 17/49 | €9,042 | €16,201 | +€7,159 | +79.2% |
| Amounts payable within one year | 42/48 | €9,042 | €15,836 | +€6,794 | +75.1% |
| Financial debts | 43 | €679 | €675 | -€4 | -0.6% |
| Credit institutions | 430/8 | €679 | €675 | -€4 | -0.6% |
| Trade debts | 44 | €5,000 | €2,658 | -€2,342 | -46.8% |
| Suppliers | 440/4 | €5,000 | €2,658 | -€2,342 | -46.8% |
| Taxes, remuneration and social security | 45 | €3,363 | €12,504 | +€9,141 | +272% |
| Taxes | 450/3 | €3,363 | €7,868 | +€4,505 | +134% |
| Remuneration and social security | 454/9 | - | €4,636 | +€4,636 | |
| Accrued charges and deferred income | 492/3 | - | €365 | +€365 | |
| Remuneration, social security and pensions | 62 | - | €8,206 | +€8,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €2,145 | +€1,644 | +328% |
| Other operating charges | 640/8 | €451 | €704 | +€253 | +56.3% |
| Gross operating margin | 9900 | €16,872 | €28,650 | +€11,778 | +69.8% |
| Operating profit (loss) | 9901 | €15,920 | €17,596 | +€1,675 | +10.5% |
| Financial income | 75/76B | €632 | €1,591 | +€960 | +152% |
| Recurring financial income | 75 | €632 | €1,591 | +€960 | +152% |
| Financial charges | 65/66B | €547 | €516 | -€31 | -5.6% |
| Recurring financial charges | 65 | €547 | €516 | -€31 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €16,005 | €18,671 | +€2,666 | +16.7% |
| Income taxes | 67/77 | €3,706 | €5,718 | +€2,013 | +54.3% |
| Profit (loss) for the period | 9904 | €12,299 | €12,953 | +€653 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,299 | €12,953 | +€653 | +5.3% |
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.