B.JACQUES ARCHITECT: 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.
B.JACQUES ARCHITECT
Largest movements
- Receivables within one year +€79,430
up €79,430 (+328%), from €24,198 to €103,628
of which Trade receivables: +€85,480
- Cash +€58,213
up €58,213 (+32.8%), from €177,490 to €235,703
mainly Net result for the year (+€257,032) and Other debts (+€110,518)
- Reserves +€150,678
up €150,678 (+55.6%), from €271,192 to €421,870
- Other debts +€110,518
new in 2025: €110,518
- Accrued charges and deferred income -€99,869
no longer reported in 2025 (was €99,869)
- Debts after one year -€22,729
down €22,729 (-85.6%), from €26,543 to €3,814
- Financial income +€133,181
up €133,181 (+31,117%), from €428 to €133,609
- Gross operating margin +€117,784
up €117,784 (+123%), from €95,378 to €213,162
- Taxes +€43,524
up €43,524 (+126%), from €34,493 to €78,017
- Other operating charges +€2,409
up €2,409 (+289%), from €833 to €3,242
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 | €460,242 | €600,480 | +€140,238 | +30.5% |
| Fixed assets | 21/28 | €258,554 | €261,149 | +€2,595 | +1.0% |
| Tangible fixed assets | 22/27 | €2,094 | €4,689 | +€2,595 | +124% |
| Furniture and vehicles | 24 | €2,094 | €4,689 | +€2,595 | +124% |
| Financial fixed assets | 28 | €256,460 | €256,460 | = | 0.0% |
| Current assets | 29/58 | €201,688 | €339,331 | +€137,643 | +68.2% |
| Amounts receivable within one year | 40/41 | €24,198 | €103,628 | +€79,430 | +328% |
| Trade receivables | 40 | €14,520 | €100,000 | +€85,480 | +589% |
| Other amounts receivable | 41 | €9,678 | €3,628 | -€6,050 | -62.5% |
| Cash at bank and in hand | 54/58 | €177,490 | €235,703 | +€58,213 | +32.8% |
| Total equity and liabilities | 10/49 | €460,242 | €600,480 | +€140,238 | +30.5% |
| Equity | 10/15 | €270,574 | €421,252 | +€150,678 | +55.7% |
| Reserves | 13 | €271,192 | €421,870 | +€150,678 | +55.6% |
| Distributable reserves | 133 | €271,192 | €421,870 | +€150,678 | +55.6% |
| Profit (loss) carried forward | 14 | -€618 | -€618 | = | 0.0% |
| Amounts payable | 17/49 | €189,668 | €179,228 | -€10,440 | -5.5% |
| Amounts payable after more than one year | 17 | €26,543 | €3,814 | -€22,729 | -85.6% |
| Financial debts | 170/4 | €26,543 | €3,814 | -€22,729 | -85.6% |
| Amounts payable within one year | 42/48 | €63,256 | €175,414 | +€112,158 | +177% |
| Current portion of amounts payable after more than one year | 42 | €22,468 | €22,730 | +€262 | +1.2% |
| Trade debts | 44 | €4,230 | €2,890 | -€1,340 | -31.7% |
| Suppliers | 440/4 | €4,230 | €2,890 | -€1,340 | -31.7% |
| Taxes, remuneration and social security | 45 | €36,558 | €39,276 | +€2,718 | +7.4% |
| Taxes | 450/3 | €33,228 | €39,276 | +€6,048 | +18.2% |
| Remuneration and social security | 454/9 | €3,330 | - | -€3,330 | |
| Other amounts payable | 47/48 | - | €110,518 | +€110,518 | |
| Accrued charges and deferred income | 492/3 | €99,869 | - | -€99,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €850 | €1,266 | +€416 | +48.9% |
| Other operating charges | 640/8 | €833 | €3,242 | +€2,409 | +289% |
| Non-recurring operating charges | 66A | - | €101 | +€101 | |
| Gross operating margin | 9900 | €95,378 | €213,162 | +€117,784 | +123% |
| Operating profit (loss) | 9901 | €93,695 | €208,553 | +€114,858 | +123% |
| Financial income | 75/76B | €428 | €133,609 | +€133,181 | +31,117% |
| Recurring financial income | 75 | €428 | €133,609 | +€133,181 | +31,117% |
| Financial charges | 65/66B | €7,424 | €7,113 | -€311 | -4.2% |
| Recurring financial charges | 65 | €7,424 | €7,113 | -€311 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €86,699 | €335,049 | +€248,350 | +286% |
| Income taxes | 67/77 | €34,493 | €78,017 | +€43,524 | +126% |
| Profit (loss) for the period | 9904 | €52,206 | €257,032 | +€204,826 | +392% |
| Profit (loss) for the period to be appropriated | 9905 | €52,206 | €257,032 | +€204,826 | +392% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.