ZMNV Architectes: 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.
ZMNV Architectes
Largest movements
- Cash -€12,013
down €12,013 (-75.0%), from €16,008 to €3,994
mainly Net result for the year (-€14,641) and Receivables within one year (-€9,072)
- Tangible fixed assets -€10,231
down €10,231 (-62.2%), from €16,461 to €6,230
- Receivables within one year +€9,072
up €9,072 (+14,377%), from €63 to €9,135
of which Trade receivables: +€9,072
- Intangible fixed assets -€1,167
down €1,167 (-40.0%), from €2,917 to €1,750
- Deferred charges and accrued income +€538
up €538 (+167%), from €322 to €860
- Profit (loss) carried forward -€14,641
down €14,641, from €8,298 to -€6,343
- Other debts +€7,354
new in 2025: €7,354
- Short-term financial debts -€6,005
down €6,005 (-34.3%), from €17,483 to €11,478
- Tax, wage and social debts -€1,681
down €1,681 (-30.5%), from €5,509 to €3,828
of which Taxes: -€1,681
- Trade debts +€1,172
up €1,172 (+244%), from €480 to €1,652
- Gross operating margin -€9,774
down €9,774, from €6,789 to -€2,984
- Depreciation +€1,407
up €1,407 (+14.1%), from €9,990 to €11,398
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Taxes -€295
no longer reported in 2025 (was €295)
- Financial charges +€229
up €229 (+764%), from €30 to €259
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 | €35,770 | €21,969 | -€13,802 | -38.6% |
| Fixed assets | 21/28 | €19,377 | €7,980 | -€11,398 | -58.8% |
| Intangible fixed assets | 21 | €2,917 | €1,750 | -€1,167 | -40.0% |
| Tangible fixed assets | 22/27 | €16,461 | €6,230 | -€10,231 | -62.2% |
| Furniture and vehicles | 24 | €16,461 | €6,230 | -€10,231 | -62.2% |
| Current assets | 29/58 | €16,393 | €13,989 | -€2,404 | -14.7% |
| Amounts receivable within one year | 40/41 | €63 | €9,135 | +€9,072 | +14,377% |
| Trade receivables | 40 | - | €9,072 | +€9,072 | |
| Other amounts receivable | 41 | €63 | €63 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,008 | €3,994 | -€12,013 | -75.0% |
| Deferred charges and accrued income | 490/1 | €322 | €860 | +€538 | +167% |
| Total equity and liabilities | 10/49 | €35,770 | €21,969 | -€13,802 | -38.6% |
| Equity | 10/15 | €12,298 | -€2,343 | -€14,641 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,298 | -€6,343 | -€14,641 | |
| Amounts payable | 17/49 | €23,472 | €24,312 | +€840 | +3.6% |
| Amounts payable within one year | 42/48 | €23,472 | €24,312 | +€840 | +3.6% |
| Financial debts | 43 | €17,483 | €11,478 | -€6,005 | -34.3% |
| Credit institutions | 430/8 | €17,483 | €11,478 | -€6,005 | -34.3% |
| Trade debts | 44 | €480 | €1,652 | +€1,172 | +244% |
| Suppliers | 440/4 | €480 | €1,652 | +€1,172 | +244% |
| Taxes, remuneration and social security | 45 | €5,509 | €3,828 | -€1,681 | -30.5% |
| Taxes | 450/3 | €5,509 | €3,828 | -€1,681 | -30.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | 0.0% |
| Other amounts payable | 47/48 | - | €7,354 | +€7,354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,990 | €11,398 | +€1,407 | +14.1% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €6,789 | -€2,984 | -€9,774 | |
| Operating profit (loss) | 9901 | -€3,588 | -€14,382 | -€10,794 | -301% |
| Financial charges | 65/66B | €30 | €259 | +€229 | +764% |
| Recurring financial charges | 65 | €30 | €259 | +€229 | +764% |
| Profit (loss) for the period before taxes | 9903 | -€3,618 | -€14,641 | -€11,023 | -305% |
| Income taxes | 67/77 | €295 | - | -€295 | |
| Profit (loss) for the period | 9904 | -€3,914 | -€14,641 | -€10,727 | -274% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,914 | -€14,641 | -€10,727 | -274% |
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 24 October 2026 via checked.be.