VDARCHITECTURE: 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.
VDARCHITECTURE
Largest movements
- Receivables within one year +€10,898
up €10,898 (+94.5%), from €11,537 to €22,435
of which Other amounts receivable: +€6,313
- Cash -€4,809
down €4,809 (-25.1%), from €19,125 to €14,316
mainly Other debts (-€32,170) and Debts after one year (-€21,133)
- Tangible fixed assets +€1,534
up €1,534 (+10.7%), from €14,308 to €15,842
of which Land and buildings: +€8,698
- Other debts -€32,170
down €32,170 (-87.3%), from €36,853 to €4,683
- Trade debts +€29,939
up €29,939 (+480%), from €6,242 to €36,181
- Debts after one year -€21,133
down €21,133 (-46.7%), from €45,256 to €24,123
- Profit (loss) carried forward +€17,407
up €17,407 (+19.0%), from -€91,776 to -€74,369
- Tax, wage and social debts +€12,247
up €12,247 (+96.8%), from €12,652 to €24,900
- Taxes +€5,539
up €5,539 (+334%), from €1,659 to €7,198
- Gross operating margin +€2,562
up €2,562 (+9.0%), from €28,436 to €30,997
- Financial charges +€1,936
up €1,936 (+91.1%), from €2,125 to €4,061
- Depreciation -€1,824
down €1,824 (-53.4%), from €3,417 to €1,593
- Other operating charges -€781
down €781 (-42.6%), from €1,834 to €1,053
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,141 | €55,763 | +€7,623 | +15.8% |
| Fixed assets | 21/28 | €14,383 | €15,917 | +€1,534 | +10.7% |
| Tangible fixed assets | 22/27 | €14,308 | €15,842 | +€1,534 | +10.7% |
| Land and buildings | 22 | €6,082 | €14,780 | +€8,698 | +143% |
| Furniture and vehicles | 24 | €8,226 | €1,062 | -€7,164 | -87.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €33,757 | €39,846 | +€6,089 | +18.0% |
| Amounts receivable within one year | 40/41 | €11,537 | €22,435 | +€10,898 | +94.5% |
| Trade receivables | 40 | €7,149 | €11,733 | +€4,585 | +64.1% |
| Other amounts receivable | 41 | €4,388 | €10,701 | +€6,313 | +144% |
| Cash at bank and in hand | 54/58 | €19,125 | €14,316 | -€4,809 | -25.1% |
| Deferred charges and accrued income | 490/1 | €3,095 | €3,095 | = | 0.0% |
| Total equity and liabilities | 10/49 | €48,141 | €55,763 | +€7,623 | +15.8% |
| Equity | 10/15 | -€73,176 | -€55,769 | +€17,407 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,776 | -€74,369 | +€17,407 | +19.0% |
| Amounts payable | 17/49 | €121,316 | €111,532 | -€9,784 | -8.1% |
| Amounts payable after more than one year | 17 | €45,256 | €24,123 | -€21,133 | -46.7% |
| Financial debts | 170/4 | €45,256 | €24,123 | -€21,133 | -46.7% |
| Amounts payable within one year | 42/48 | €76,061 | €87,410 | +€11,349 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €20,313 | €21,133 | +€820 | +4.0% |
| Financial debts | 43 | - | €513 | +€513 | |
| Credit institutions | 430/8 | - | €513 | +€513 | |
| Trade debts | 44 | €6,242 | €36,181 | +€29,939 | +480% |
| Suppliers | 440/4 | €6,242 | €36,181 | +€29,939 | +480% |
| Taxes, remuneration and social security | 45 | €12,652 | €24,900 | +€12,247 | +96.8% |
| Taxes | 450/3 | €12,652 | €24,900 | +€12,247 | +96.8% |
| Other amounts payable | 47/48 | €36,853 | €4,683 | -€32,170 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,417 | €1,593 | -€1,824 | -53.4% |
| Other operating charges | 640/8 | €1,834 | €1,053 | -€781 | -42.6% |
| Gross operating margin | 9900 | €28,436 | €30,997 | +€2,562 | +9.0% |
| Operating profit (loss) | 9901 | €23,185 | €28,352 | +€5,167 | +22.3% |
| Financial income | 75/76B | - | €313 | +€313 | |
| Recurring financial income | 75 | - | €313 | +€313 | |
| Financial charges | 65/66B | €2,125 | €4,061 | +€1,936 | +91.1% |
| Recurring financial charges | 65 | €2,125 | €4,061 | +€1,936 | +91.1% |
| Profit (loss) for the period before taxes | 9903 | €21,060 | €24,604 | +€3,544 | +16.8% |
| Income taxes | 67/77 | €1,659 | €7,198 | +€5,539 | +334% |
| Profit (loss) for the period | 9904 | €19,401 | €17,407 | -€1,994 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,401 | €17,407 | -€1,994 | -10.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.