VJ-ARCHITECTURE: 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.
VJ-ARCHITECTURE
Largest movements
- Cash +€29,160
up €29,160 (+56.8%), from €51,315 to €80,475
mainly Net result for the year (+€29,289) and Other debts (+€24,751)
- Intangible fixed assets -€7,500
down €7,500 (-16.7%), from €45,000 to €37,500
- Tangible fixed assets -€5,612
down €5,612 (-35.7%), from €15,724 to €10,112
of which Furniture and vehicles: -€4,145
- Deferred charges and accrued income +€3,018
up €3,018 (+57.0%), from €5,295 to €8,313
- Receivables within one year -€2,187
down €2,187 (-19.8%), from €11,072 to €8,884
of which Trade receivables: -€2,187
- Other debts +€24,751
up €24,751 (+42.4%), from €58,362 to €83,113
- Tax, wage and social debts -€7,143
down €7,143 (-42.9%), from €16,643 to €9,500
of which Taxes: -€4,434
- Gross operating margin -€12,161
down €12,161 (-14.2%), from €85,688 to €73,526
- Financial charges -€2,591
down €2,591 (-86.0%), from €3,013 to €422
- Taxes -€2,116
down €2,116 (-15.5%), from €13,661 to €11,545
- Staff costs -€1,267
down €1,267 (-6.4%), from €19,901 to €18,634
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 | €128,407 | €145,285 | +€16,878 | +13.1% |
| Fixed assets | 21/28 | €60,724 | €47,612 | -€13,112 | -21.6% |
| Intangible fixed assets | 21 | €45,000 | €37,500 | -€7,500 | -16.7% |
| Tangible fixed assets | 22/27 | €15,724 | €10,112 | -€5,612 | -35.7% |
| Land and buildings | 22 | €2,538 | €2,265 | -€273 | -10.8% |
| Plant, machinery and equipment | 23 | €4,021 | €2,827 | -€1,194 | -29.7% |
| Furniture and vehicles | 24 | €9,165 | €5,020 | -€4,145 | -45.2% |
| Current assets | 29/58 | €67,682 | €97,673 | +€29,991 | +44.3% |
| Amounts receivable within one year | 40/41 | €11,072 | €8,884 | -€2,187 | -19.8% |
| Trade receivables | 40 | €11,072 | €8,884 | -€2,187 | -19.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €51,315 | €80,475 | +€29,160 | +56.8% |
| Deferred charges and accrued income | 490/1 | €5,295 | €8,313 | +€3,018 | +57.0% |
| Total equity and liabilities | 10/49 | €128,407 | €145,285 | +€16,878 | +13.1% |
| Equity | 10/15 | €48,774 | €49,063 | +€289 | +0.6% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,774 | €40,063 | +€289 | +0.7% |
| Amounts payable | 17/49 | €79,632 | €96,222 | +€16,590 | +20.8% |
| Amounts payable within one year | 42/48 | €79,632 | €96,222 | +€16,590 | +20.8% |
| Trade debts | 44 | €4,628 | €3,609 | -€1,018 | -22.0% |
| Suppliers | 440/4 | €4,628 | €3,609 | -€1,018 | -22.0% |
| Taxes, remuneration and social security | 45 | €16,643 | €9,500 | -€7,143 | -42.9% |
| Taxes | 450/3 | €10,498 | €6,064 | -€4,434 | -42.2% |
| Remuneration and social security | 454/9 | €6,145 | €3,436 | -€2,709 | -44.1% |
| Other amounts payable | 47/48 | €58,362 | €83,113 | +€24,751 | +42.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €19,901 | €18,634 | -€1,267 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,989 | €13,112 | +€124 | +1.0% |
| Other operating charges | 640/8 | €746 | €525 | -€221 | -29.6% |
| Gross operating margin | 9900 | €85,688 | €73,526 | -€12,161 | -14.2% |
| Operating profit (loss) | 9901 | €52,052 | €41,255 | -€10,797 | -20.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,013 | €422 | -€2,591 | -86.0% |
| Recurring financial charges | 65 | €3,013 | €422 | -€2,591 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €49,039 | €40,833 | -€8,206 | -16.7% |
| Income taxes | 67/77 | €13,661 | €11,545 | -€2,116 | -15.5% |
| Profit (loss) for the period | 9904 | €35,378 | €29,289 | -€6,089 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,378 | €29,289 | -€6,089 | -17.2% |
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 18 October 2026 via checked.be.