Architect Bart de Jong: 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.
Architect Bart de Jong
Largest movements
- Cash +€7,720
up €7,720 (+40.1%), from €19,235 to €26,955
mainly Trade debts (+€8,434) and Net result for the year (+€6,467)
- Receivables within one year +€5,119
up €5,119 (+19.8%), from €25,815 to €30,934
of which Other amounts receivable: +€2,670
- Tangible fixed assets -€898
down €898 (-17.2%), from €5,214 to €4,316
- Deferred charges and accrued income -€822
down €822 (-24.8%), from €3,317 to €2,495
- Trade debts +€8,434
up €8,434 (+171%), from €4,946 to €13,380
- Reserves +€6,467
up €6,467 (+20.1%), from €32,252 to €38,719
- Tax, wage and social debts -€4,111
down €4,111 (-72.2%), from €5,696 to €1,585
- Gross operating margin -€6,422
down €6,422 (-33.3%), from €19,302 to €12,880
- Taxes -€1,678
down €1,678 (-32.2%), from €5,220 to €3,541
- Depreciation -€437
down €437 (-15.5%), from €2,812 to €2,375
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 | €53,620 | €64,740 | +€11,119 | +20.7% |
| Fixed assets | 21/28 | €5,254 | €4,356 | -€898 | -17.1% |
| Tangible fixed assets | 22/27 | €5,214 | €4,316 | -€898 | -17.2% |
| Plant, machinery and equipment | 23 | €5,214 | €4,316 | -€898 | -17.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €48,367 | €60,384 | +€12,017 | +24.8% |
| Amounts receivable within one year | 40/41 | €25,815 | €30,934 | +€5,119 | +19.8% |
| Trade receivables | 40 | €10,072 | €12,521 | +€2,449 | +24.3% |
| Other amounts receivable | 41 | €15,743 | €18,413 | +€2,670 | +17.0% |
| Cash at bank and in hand | 54/58 | €19,235 | €26,955 | +€7,720 | +40.1% |
| Deferred charges and accrued income | 490/1 | €3,317 | €2,495 | -€822 | -24.8% |
| Total equity and liabilities | 10/49 | €53,620 | €64,740 | +€11,119 | +20.7% |
| Equity | 10/15 | €42,978 | €49,445 | +€6,467 | +15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,252 | €38,719 | +€6,467 | +20.1% |
| Distributable reserves | 133 | €32,252 | €38,719 | +€6,467 | +20.1% |
| Profit (loss) carried forward | 14 | €4,526 | €4,526 | = | 0.0% |
| Amounts payable | 17/49 | €10,643 | €15,295 | +€4,653 | +43.7% |
| Amounts payable within one year | 42/48 | €10,643 | €15,295 | +€4,653 | +43.7% |
| Financial debts | 43 | - | €330 | +€330 | |
| Credit institutions | 430/8 | - | €330 | +€330 | |
| Trade debts | 44 | €4,946 | €13,380 | +€8,434 | +171% |
| Suppliers | 440/4 | €4,946 | €13,380 | +€8,434 | +171% |
| Taxes, remuneration and social security | 45 | €5,696 | €1,585 | -€4,111 | -72.2% |
| Taxes | 450/3 | €5,696 | €1,585 | -€4,111 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,812 | €2,375 | -€437 | -15.5% |
| Other operating charges | 640/8 | €646 | €781 | +€134 | +20.8% |
| Gross operating margin | 9900 | €19,302 | €12,880 | -€6,422 | -33.3% |
| Operating profit (loss) | 9901 | €15,843 | €9,724 | -€6,119 | -38.6% |
| Financial income | 75/76B | €681 | €735 | +€54 | +7.9% |
| Recurring financial income | 75 | €681 | €735 | +€54 | +7.9% |
| Financial charges | 65/66B | €313 | €450 | +€138 | +44.0% |
| Recurring financial charges | 65 | €313 | €450 | +€138 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €16,212 | €10,008 | -€6,203 | -38.3% |
| Income taxes | 67/77 | €5,220 | €3,541 | -€1,678 | -32.2% |
| Profit (loss) for the period | 9904 | €10,992 | €6,467 | -€4,525 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,992 | €6,467 | -€4,525 | -41.2% |
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 14 October 2026 via checked.be.