WV 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.
WV Architecten
Largest movements
- Receivables within one year -€91,137
down €91,137 (-30.3%), from €301,247 to €210,109
of which Trade receivables: -€98,255
- Cash +€55,494
up €55,494 (+17.4%), from €318,854 to €374,347
mainly Net result for the year (+€302,793) and Receivables within one year (+€91,137)
- Stocks and contracts +€53,500
up €53,500 (+42.8%), from €125,000 to €178,500
- Tangible fixed assets -€14,357
down €14,357 (-19.2%), from €74,872 to €60,515
of which Other tangible fixed assets: -€9,441
- Reserves +€302,793
up €302,793 (+213%), from €142,310 to €445,103
- Other debts -€215,329
down €215,329 (-76.1%), from €282,826 to €67,498
- Trade debts -€131,068
down €131,068 (-76.3%), from €171,885 to €40,817
- Tax, wage and social debts +€59,789
up €59,789 (+29.6%), from €202,191 to €261,980
- Accrued charges and deferred income -€10,546
down €10,546 (-79.9%), from €13,206 to €2,660
- Gross operating margin +€288,481
up €288,481 (+182%), from €158,793 to €447,275
- Taxes +€70,910
up €70,910 (+218%), from €32,531 to €103,442
- Financial charges +€9,609
up €9,609 (+120%), from €7,996 to €17,606
of which Non-recurring financial charges: +€15,000
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 | €831,018 | €836,657 | +€5,639 | +0.7% |
| Fixed assets | 21/28 | €74,872 | €60,515 | -€14,357 | -19.2% |
| Tangible fixed assets | 22/27 | €74,872 | €60,515 | -€14,357 | -19.2% |
| Plant, machinery and equipment | 23 | €11,360 | €12,649 | +€1,289 | +11.3% |
| Furniture and vehicles | 24 | €22,968 | €16,763 | -€6,205 | -27.0% |
| Other tangible fixed assets | 26 | €40,544 | €31,103 | -€9,441 | -23.3% |
| Current assets | 29/58 | €756,146 | €776,142 | +€19,997 | +2.6% |
| Stocks and contracts in progress | 3 | €125,000 | €178,500 | +€53,500 | +42.8% |
| Contracts in progress | 37 | €125,000 | €178,500 | +€53,500 | +42.8% |
| Amounts receivable within one year | 40/41 | €301,247 | €210,109 | -€91,137 | -30.3% |
| Trade receivables | 40 | €280,487 | €182,231 | -€98,255 | -35.0% |
| Other amounts receivable | 41 | €20,760 | €27,878 | +€7,118 | +34.3% |
| Cash at bank and in hand | 54/58 | €318,854 | €374,347 | +€55,494 | +17.4% |
| Deferred charges and accrued income | 490/1 | €11,045 | €13,185 | +€2,140 | +19.4% |
| Total equity and liabilities | 10/49 | €831,018 | €836,657 | +€5,639 | +0.7% |
| Equity | 10/15 | €160,910 | €463,703 | +€302,793 | +188% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,310 | €445,103 | +€302,793 | +213% |
| Distributable reserves | 133 | €142,310 | €445,103 | +€302,793 | +213% |
| Amounts payable | 17/49 | €670,108 | €372,954 | -€297,154 | -44.3% |
| Amounts payable within one year | 42/48 | €656,902 | €370,295 | -€286,607 | -43.6% |
| Trade debts | 44 | €171,885 | €40,817 | -€131,068 | -76.3% |
| Suppliers | 440/4 | €171,885 | €40,817 | -€131,068 | -76.3% |
| Taxes, remuneration and social security | 45 | €202,191 | €261,980 | +€59,789 | +29.6% |
| Taxes | 450/3 | €202,191 | €261,980 | +€59,789 | +29.6% |
| Other amounts payable | 47/48 | €282,826 | €67,498 | -€215,329 | -76.1% |
| Accrued charges and deferred income | 492/3 | €13,206 | €2,660 | -€10,546 | -79.9% |
| Non-recurring operating income | 76A | €8,438 | - | -€8,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,210 | €22,045 | -€2,165 | -8.9% |
| Other operating charges | 640/8 | €1,580 | €1,407 | -€172 | -10.9% |
| Gross operating margin | 9900 | €158,793 | €447,275 | +€288,481 | +182% |
| Operating profit (loss) | 9901 | €133,004 | €423,822 | +€290,818 | +219% |
| Financial income | 75/76B | €1 | €18 | +€17 | +2,470% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +2,470% |
| Financial charges | 65/66B | €7,996 | €17,606 | +€9,609 | +120% |
| Recurring financial charges | 65 | €7,996 | €2,606 | -€5,391 | -67.4% |
| Non-recurring financial charges | 66B | - | €15,000 | +€15,000 | |
| Profit (loss) for the period before taxes | 9903 | €125,008 | €406,234 | +€281,226 | +225% |
| Income taxes | 67/77 | €32,531 | €103,442 | +€70,910 | +218% |
| Profit (loss) for the period | 9904 | €92,477 | €302,793 | +€210,316 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €92,477 | €302,793 | +€210,316 | +227% |
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 27 October 2026 via checked.be.