VDD ARCHITECTE: what changed
Two fiscal 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.
VDD ARCHITECTE
Largest movements
- Cash +€26,797
up €26,797 (+34.5%), from €77,575 to €104,372
mainly Net result for the year (+€41,059) and Tax, wage and social debts (+€23,376)
- Receivables within one year +€11,118
up €11,118 (+179.0%), from €6,211 to €17,329
of which Trade receivables: +€12,494
- Reserves +€60,000
new in 2025: €60,000
- Profit (loss) carried forward -€43,941
down €43,941 (-98.1%), from €44,771 to €829
- Tax, wage and social debts +€23,376
up €23,376 (+252.3%), from €9,266 to €32,641
of which Taxes: +€24,050
- Accrued charges and deferred income -€2,286
no longer reported in 2025 (was €2,286)
- Gross operating margin +€53,604
up €53,604 (+1746.3%), from €3,069 to €56,673
- Taxes +€11,785
up €11,785 (+652.1%), from €1,807 to €13,592
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.
Cash bridge derived
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 | €86,711 | €124,608 | +€37,897 | +43.7% |
| Fixed assets | 21/28 | €2,490 | €2,203 | -€288 | -11.6% |
| Tangible fixed assets | 22/27 | €2,490 | €2,203 | -€288 | -11.6% |
| Plant, machinery and equipment | 23 | €1,122 | €1,223 | +€101 | +9.0% |
| Furniture and vehicles | 24 | €1,368 | €980 | -€389 | -28.4% |
| Current assets | 29/58 | €84,221 | €122,405 | +€38,185 | +45.3% |
| Stocks and contracts in progress | 3 | €41 | €50 | +€9 | +21.0% |
| Stocks | 30/36 | €41 | €50 | +€9 | +21.0% |
| Amounts receivable within one year | 40/41 | €6,211 | €17,329 | +€11,118 | +179.0% |
| Trade receivables | 40 | €4,835 | €17,329 | +€12,494 | +258.4% |
| Other amounts receivable | 41 | €1,376 | - | -€1,376 | |
| Cash at bank and in hand | 54/58 | €77,575 | €104,372 | +€26,797 | +34.5% |
| Deferred charges and accrued income | 490/1 | €393 | €655 | +€262 | +66.5% |
| Total equity and liabilities | 10/49 | €86,711 | €124,608 | +€37,897 | +43.7% |
| Equity | 10/15 | €49,771 | €65,829 | +€16,059 | +32.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €60,000 | +€60,000 | |
| Distributable reserves | 133 | - | €60,000 | +€60,000 | |
| Profit (loss) carried forward | 14 | €44,771 | €829 | -€43,941 | -98.1% |
| Amounts payable | 17/49 | €36,940 | €58,779 | +€21,838 | +59.1% |
| Amounts payable within one year | 42/48 | €34,654 | €58,779 | +€24,124 | +69.6% |
| Trade debts | 44 | €272 | €456 | +€184 | +67.6% |
| Suppliers | 440/4 | €272 | €456 | +€184 | +67.6% |
| Taxes, remuneration and social security | 45 | €9,266 | €32,641 | +€23,376 | +252.3% |
| Taxes | 450/3 | €6,559 | €30,609 | +€24,050 | +366.7% |
| Remuneration and social security | 454/9 | €2,707 | €2,032 | -€675 | -24.9% |
| Other amounts payable | 47/48 | €25,116 | €25,681 | +€565 | +2.2% |
| Accrued charges and deferred income | 492/3 | €2,286 | - | -€2,286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | €703 | +€199 | +39.6% |
| Other operating charges | 640/8 | €670 | €1,091 | +€421 | +62.8% |
| Gross operating margin | 9900 | €3,069 | €56,673 | +€53,604 | +1746.3% |
| Operating profit (loss) | 9901 | €1,896 | €54,880 | +€52,984 | +2794.2% |
| Financial income | 75/76B | €1 | €43 | +€42 | +3824.8% |
| Recurring financial income | 75 | €1 | €43 | +€42 | +3824.8% |
| Financial charges | 65/66B | €375 | €272 | -€104 | -27.6% |
| Recurring financial charges | 65 | €375 | €272 | -€104 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €1,522 | €54,651 | +€53,129 | +3490.5% |
| Income taxes | 67/77 | €1,807 | €13,592 | +€11,785 | +652.1% |
| Profit (loss) for the period | 9904 | -€285 | €41,059 | +€41,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€285 | €41,059 | +€41,344 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.