VCArchitectuur: 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.
VCArchitectuur
Largest movements
- Receivables within one year -€4,037
down €4,037 (-64.3%), from €6,279 to €2,242
of which Other amounts receivable: -€4,037
- Cash +€3,973
up €3,973 (+184%), from €2,155 to €6,127
mainly Receivables within one year (+€4,037) and Depreciation (+€2,434)
- Tangible fixed assets -€2,434
down €2,434 (-25.0%), from €9,735 to €7,301
- Deferred charges and accrued income +€256
up €256 (+5.1%), from €5,055 to €5,312
- Tax, wage and social debts -€3,034
down €3,034 (-31.0%), from €9,800 to €6,766
of which Taxes: -€3,034
- Reserves +€619
up €619 (+6.0%), from €10,327 to €10,946
- Gross operating margin +€2,428
up €2,428 (+114%), from €2,122 to €4,551
- Other operating charges -€667
down €667 (-56.2%), from €1,187 to €520
- Taxes +€637
up €637 (+221%), from €288 to €925
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 | €23,224 | €20,982 | -€2,242 | -9.7% |
| Fixed assets | 21/28 | €9,735 | €7,301 | -€2,434 | -25.0% |
| Tangible fixed assets | 22/27 | €9,735 | €7,301 | -€2,434 | -25.0% |
| Furniture and vehicles | 24 | €9,735 | €7,301 | -€2,434 | -25.0% |
| Current assets | 29/58 | €13,489 | €13,681 | +€192 | +1.4% |
| Amounts receivable within one year | 40/41 | €6,279 | €2,242 | -€4,037 | -64.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,279 | €2,242 | -€4,037 | -64.3% |
| Cash at bank and in hand | 54/58 | €2,155 | €6,127 | +€3,973 | +184% |
| Deferred charges and accrued income | 490/1 | €5,055 | €5,312 | +€256 | +5.1% |
| Total equity and liabilities | 10/49 | €23,224 | €20,982 | -€2,242 | -9.7% |
| Equity | 10/15 | €12,827 | €13,446 | +€619 | +4.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,327 | €10,946 | +€619 | +6.0% |
| Distributable reserves | 133 | €10,327 | €10,946 | +€619 | +6.0% |
| Amounts payable | 17/49 | €10,397 | €7,537 | -€2,860 | -27.5% |
| Amounts payable within one year | 42/48 | €10,397 | €7,537 | -€2,860 | -27.5% |
| Trade debts | 44 | €597 | €770 | +€173 | +29.1% |
| Suppliers | 440/4 | €597 | €770 | +€173 | +29.1% |
| Taxes, remuneration and social security | 45 | €9,800 | €6,766 | -€3,034 | -31.0% |
| Taxes | 450/3 | €7,800 | €4,766 | -€3,034 | -38.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,434 | €2,434 | = | 0.0% |
| Other operating charges | 640/8 | €1,187 | €520 | -€667 | -56.2% |
| Gross operating margin | 9900 | €2,122 | €4,551 | +€2,428 | +114% |
| Operating profit (loss) | 9901 | -€1,498 | €1,597 | +€3,096 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €52 | €53 | +€1 | +2.2% |
| Recurring financial charges | 65 | €52 | €53 | +€1 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,550 | €1,544 | +€3,094 | |
| Income taxes | 67/77 | €288 | €925 | +€637 | +221% |
| Profit (loss) for the period | 9904 | -€1,838 | €619 | +€2,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,838 | €619 | +€2,457 |
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 16 October 2026 via checked.be.