Architecte Jonathan Renson: 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.
Architecte Jonathan Renson
Largest movements
- Tangible fixed assets -€14,391
down €14,391 (-3.4%), from €421,443 to €407,052
of which Land and buildings: -€18,586
- Receivables within one year -€10,231
down €10,231 (-23.7%), from €43,211 to €32,981
of which Other amounts receivable: -€8,121
- Reserves -€42,611
down €42,611 (-43.8%), from €97,338 to €54,727
- Other debts +€36,244
up €36,244 (+36.2%), from €100,000 to €136,244
- Debts after one year -€16,300
down €16,300 (-5.4%), from €299,654 to €283,355
of which Financial debts: -€16,300
- Gross operating margin +€29,222
up €29,222 (+41.5%), from €70,421 to €99,644
- Depreciation -€6,456
down €6,456 (-18.4%), from €35,132 to €28,676
- Taxes +€6,025
up €6,025 (+108%), from €5,588 to €11,613
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 | €579,779 | €562,058 | -€17,721 | -3.1% |
| Fixed assets | 21/28 | €422,115 | €408,795 | -€13,320 | -3.2% |
| Intangible fixed assets | 21 | €672 | €1,743 | +€1,072 | +160% |
| Tangible fixed assets | 22/27 | €421,443 | €407,052 | -€14,391 | -3.4% |
| Land and buildings | 22 | €406,142 | €387,556 | -€18,586 | -4.6% |
| Plant, machinery and equipment | 23 | €17 | €466 | +€449 | +2,593% |
| Furniture and vehicles | 24 | €15,284 | €19,029 | +€3,745 | +24.5% |
| Current assets | 29/58 | €157,664 | €153,262 | -€4,402 | -2.8% |
| Amounts receivable within one year | 40/41 | €43,211 | €32,981 | -€10,231 | -23.7% |
| Trade receivables | 40 | €31,590 | €29,481 | -€2,110 | -6.7% |
| Other amounts receivable | 41 | €11,621 | €3,500 | -€8,121 | -69.9% |
| Cash at bank and in hand | 54/58 | €111,952 | €116,863 | +€4,911 | +4.4% |
| Deferred charges and accrued income | 490/1 | €2,500 | €3,418 | +€918 | +36.7% |
| Total equity and liabilities | 10/49 | €579,779 | €562,058 | -€17,721 | -3.1% |
| Equity | 10/15 | €115,938 | €73,327 | -€42,611 | -36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,338 | €54,727 | -€42,611 | -43.8% |
| Distributable reserves | 133 | €97,338 | €54,727 | -€42,611 | -43.8% |
| Amounts payable | 17/49 | €463,841 | €488,731 | +€24,889 | +5.4% |
| Amounts payable after more than one year | 17 | €299,654 | €283,355 | -€16,300 | -5.4% |
| Financial debts | 170/4 | €299,054 | €282,755 | -€16,300 | -5.5% |
| Other amounts payable | 178/9 | €600 | €600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €164,187 | €204,236 | +€40,049 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €19,038 | €24,226 | +€5,188 | +27.3% |
| Trade debts | 44 | €23,206 | €19,384 | -€3,822 | -16.5% |
| Suppliers | 440/4 | €23,206 | €19,384 | -€3,822 | -16.5% |
| Taxes, remuneration and social security | 45 | €21,943 | €24,382 | +€2,439 | +11.1% |
| Taxes | 450/3 | €21,943 | €24,382 | +€2,439 | +11.1% |
| Other amounts payable | 47/48 | €100,000 | €136,244 | +€36,244 | +36.2% |
| Accrued charges and deferred income | 492/3 | - | €1,140 | +€1,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,132 | €28,676 | -€6,456 | -18.4% |
| Other operating charges | 640/8 | €2,880 | €3,030 | +€150 | +5.2% |
| Non-recurring operating charges | 66A | - | €6,526 | +€6,526 | |
| Gross operating margin | 9900 | €70,421 | €99,644 | +€29,222 | +41.5% |
| Operating profit (loss) | 9901 | €32,410 | €61,412 | +€29,002 | +89.5% |
| Financial income | 75/76B | €20 | €54 | +€34 | +166% |
| Recurring financial income | 75 | €20 | €54 | +€34 | +166% |
| Financial charges | 65/66B | €11,958 | €12,464 | +€505 | +4.2% |
| Recurring financial charges | 65 | €11,958 | €12,464 | +€505 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €20,472 | €49,002 | +€28,531 | +139% |
| Income taxes | 67/77 | €5,588 | €11,613 | +€6,025 | +108% |
| Profit (loss) for the period | 9904 | €14,884 | €37,389 | +€22,506 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €14,884 | €37,389 | +€22,506 | +151% |
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.