VLA-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.
VLA-ARCHITECTURE
Largest movements
- Tangible fixed assets -€14,343
down €14,343 (-9.1%), from €157,428 to €143,085
- Cash -€12,582
down €12,582 (-30.5%), from €41,200 to €28,618
mainly Debts after one year (-€14,808) and Other debts (-€12,268)
- Receivables within one year +€6,499
up €6,499 (+14.4%), from €45,246 to €51,745
of which Trade receivables: +€7,710
- Deferred charges and accrued income -€4,594
down €4,594 (-96.4%), from €4,767 to €173
- Debts after one year -€14,808
down €14,808 (-16.2%), from €91,416 to €76,608
- Tax, wage and social debts +€12,324
up €12,324 (+71.5%), from €17,247 to €29,571
of which Taxes: +€14,824
- Other debts -€12,268
down €12,268 (-90.7%), from €13,531 to €1,263
- Trade debts -€8,264
down €8,264 (-57.7%), from €14,312 to €6,048
- Profit (loss) carried forward -€2,674
down €2,674 (-8.0%), from €33,385 to €30,711
- Other operating charges -€3,131
down €3,131 (-51.9%), from €6,031 to €2,900
- Gross operating margin -€3,004
down €3,004 (-14.3%), from €20,992 to €17,988
- Depreciation +€1,045
up €1,045 (+7.7%), from €13,644 to €14,689
- Financial income -€729
down €729 (-86.5%), from €843 to €114
- Taxes +€514
up €514 (+152%), from €339 to €853
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 | €249,538 | €224,173 | -€25,365 | -10.2% |
| Fixed assets | 21/28 | €158,325 | €143,637 | -€14,689 | -9.3% |
| Intangible fixed assets | 21 | €697 | €352 | -€345 | -49.5% |
| Tangible fixed assets | 22/27 | €157,428 | €143,085 | -€14,343 | -9.1% |
| Land and buildings | 22 | €101,243 | €95,187 | -€6,056 | -6.0% |
| Plant, machinery and equipment | 23 | €48,607 | €43,173 | -€5,435 | -11.2% |
| Furniture and vehicles | 24 | €7,577 | €4,725 | -€2,853 | -37.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €91,213 | €80,536 | -€10,677 | -11.7% |
| Amounts receivable within one year | 40/41 | €45,246 | €51,745 | +€6,499 | +14.4% |
| Trade receivables | 40 | €43,354 | €51,064 | +€7,710 | +17.8% |
| Other amounts receivable | 41 | €1,891 | €681 | -€1,211 | -64.0% |
| Cash at bank and in hand | 54/58 | €41,200 | €28,618 | -€12,582 | -30.5% |
| Deferred charges and accrued income | 490/1 | €4,767 | €173 | -€4,594 | -96.4% |
| Total equity and liabilities | 10/49 | €249,538 | €224,173 | -€25,365 | -10.2% |
| Equity | 10/15 | €97,040 | €94,366 | -€2,674 | -2.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €55,595 | €55,595 | = | 0.0% |
| Distributable reserves | 133 | €55,595 | €55,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,385 | €30,711 | -€2,674 | -8.0% |
| Amounts payable | 17/49 | €152,498 | €129,807 | -€22,691 | -14.9% |
| Amounts payable after more than one year | 17 | €91,416 | €76,608 | -€14,808 | -16.2% |
| Financial debts | 170/4 | €91,416 | €76,608 | -€14,808 | -16.2% |
| Amounts payable within one year | 42/48 | €60,447 | €52,587 | -€7,860 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €15,357 | €15,704 | +€347 | +2.3% |
| Trade debts | 44 | €14,312 | €6,048 | -€8,264 | -57.7% |
| Suppliers | 440/4 | €14,312 | €6,048 | -€8,264 | -57.7% |
| Taxes, remuneration and social security | 45 | €17,247 | €29,571 | +€12,324 | +71.5% |
| Taxes | 450/3 | €10,747 | €25,571 | +€14,824 | +138% |
| Remuneration and social security | 454/9 | €6,500 | €4,000 | -€2,500 | -38.5% |
| Other amounts payable | 47/48 | €13,531 | €1,263 | -€12,268 | -90.7% |
| Accrued charges and deferred income | 492/3 | €635 | €612 | -€23 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,644 | €14,689 | +€1,045 | +7.7% |
| Other operating charges | 640/8 | €6,031 | €2,900 | -€3,131 | -51.9% |
| Gross operating margin | 9900 | €20,992 | €17,988 | -€3,004 | -14.3% |
| Operating profit (loss) | 9901 | €1,318 | €400 | -€918 | -69.6% |
| Financial income | 75/76B | €843 | €114 | -€729 | -86.5% |
| Recurring financial income | 75 | €843 | €114 | -€729 | -86.5% |
| Financial charges | 65/66B | €2,655 | €2,335 | -€320 | -12.0% |
| Recurring financial charges | 65 | €2,655 | €2,335 | -€320 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€493 | -€1,821 | -€1,328 | -269% |
| Income taxes | 67/77 | €339 | €853 | +€514 | +152% |
| Profit (loss) for the period | 9904 | -€832 | -€2,674 | -€1,842 | -221% |
| Profit (loss) for the period to be appropriated | 9905 | -€832 | -€2,674 | -€1,842 | -221% |
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 22 October 2026 via checked.be.