VU Architecten: 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.
VU Architecten
Largest movements
- Receivables within one year -€18,210
down €18,210 (-65.7%), from €27,698 to €9,488
of which Trade receivables: -€10,418
- Cash +€16,694
up €16,694 (+335%), from €4,977 to €21,671
mainly Net result for the year (+€22,481) and Receivables within one year (+€18,210)
- Tangible fixed assets -€1,757
down €1,757 (-15.4%), from €11,416 to €9,659
of which Furniture and vehicles: -€1,507
- Deferred charges and accrued income +€493
up €493 (+21.1%), from €2,330 to €2,823
- Other debts -€24,204
down €24,204 (-93.0%), from €26,027 to €1,822
- Reserves +€22,481
up €22,481 (+4,574%), from €491 to €22,972
- Trade debts -€1,513
down €1,513 (-33.9%), from €4,466 to €2,953
- Gross operating margin +€16,300
up €16,300 (+90.2%), from €18,068 to €34,368
- Taxes +€6,459
up €6,459 (+267%), from €2,420 to €8,879
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 | €46,526 | €43,745 | -€2,780 | -6.0% |
| Fixed assets | 21/28 | €11,521 | €9,764 | -€1,757 | -15.2% |
| Tangible fixed assets | 22/27 | €11,416 | €9,659 | -€1,757 | -15.4% |
| Furniture and vehicles | 24 | €6,689 | €5,183 | -€1,507 | -22.5% |
| Other tangible fixed assets | 26 | €4,727 | €4,477 | -€250 | -5.3% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €35,005 | €33,981 | -€1,024 | -2.9% |
| Amounts receivable within one year | 40/41 | €27,698 | €9,488 | -€18,210 | -65.7% |
| Trade receivables | 40 | €19,751 | €9,334 | -€10,418 | -52.7% |
| Other amounts receivable | 41 | €7,947 | €154 | -€7,793 | -98.1% |
| Cash at bank and in hand | 54/58 | €4,977 | €21,671 | +€16,694 | +335% |
| Deferred charges and accrued income | 490/1 | €2,330 | €2,823 | +€493 | +21.1% |
| Total equity and liabilities | 10/49 | €46,526 | €43,745 | -€2,780 | -6.0% |
| Equity | 10/15 | €5,491 | €27,972 | +€22,481 | +409% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €491 | €22,972 | +€22,481 | +4,574% |
| Distributable reserves | 133 | €491 | €22,972 | +€22,481 | +4,574% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,034 | €15,773 | -€25,261 | -61.6% |
| Amounts payable within one year | 42/48 | €41,034 | €15,773 | -€25,261 | -61.6% |
| Financial debts | 43 | €0 | €99 | +€99 | |
| Credit institutions | 430/8 | €0 | €99 | +€99 | |
| Trade debts | 44 | €4,466 | €2,953 | -€1,513 | -33.9% |
| Suppliers | 440/4 | €4,466 | €2,953 | -€1,513 | -33.9% |
| Advances received on contracts in progress | 46 | €3,025 | €3,025 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,516 | €7,874 | +€358 | +4.8% |
| Taxes | 450/3 | €7,516 | €7,874 | +€358 | +4.8% |
| Other amounts payable | 47/48 | €26,027 | €1,822 | -€24,204 | -93.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,834 | €1,757 | -€77 | -4.2% |
| Other operating charges | 640/8 | €1,175 | €1,027 | -€148 | -12.6% |
| Gross operating margin | 9900 | €18,068 | €34,368 | +€16,300 | +90.2% |
| Operating profit (loss) | 9901 | €15,059 | €31,585 | +€16,526 | +110% |
| Financial income | 75/76B | €0 | €30 | +€30 | +300,000% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +300,000% |
| Financial charges | 65/66B | €147 | €256 | +€108 | +73.4% |
| Recurring financial charges | 65 | €147 | €256 | +€108 | +73.4% |
| Profit (loss) for the period before taxes | 9903 | €14,911 | €31,359 | +€16,448 | +110% |
| Income taxes | 67/77 | €2,420 | €8,879 | +€6,459 | +267% |
| Profit (loss) for the period | 9904 | €12,491 | €22,481 | +€9,989 | +80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,491 | €22,481 | +€9,989 | +80.0% |
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.