DIRK JACOBS ARCHITECT & PARTNERS: what changed
What changed
DIRK JACOBS ARCHITECT & PARTNERS
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€91,629
2024 · €25,684+€65,945
Equity
€299,444
2024 · €330,897-€31,453
Cash
€291,606
2024 · €346,203-€54,596
Balance sheet total
€337,076
2024 · €418,032-€80,956
Largest movements
Assets
- Cash -€54,596
down €54,596 (-15.8%), from €346,203 to €291,606
mainly Contributions, distributions and other (-€123,082) and Other debts (-€60,224)
- Receivables within one year -€32,373
down €32,373 (-71.9%), from €45,043 to €12,670
of which Trade receivables: -€17,381
- Tangible fixed assets +€10,123
up €10,123 (+47.9%), from €21,151 to €31,275
of which Other tangible fixed assets: +€10,262
Equity and liabilities
- Other debts -€60,224
down €60,224 (-100%), from €60,224 to €0
- Reserves -€31,453
down €31,453 (-9.7%), from €324,697 to €293,244
- Tax, wage and social debts +€17,867
up €17,867 (+133%), from €13,412 to €31,278
- Current portion of long-term debt -€6,690
down €6,690 (-100%), from €6,690 to €0
Income statement
- Gross operating margin +€92,653
up €92,653 (+185%), from €50,101 to €142,754
- Taxes +€26,416
up €26,416 (+196%), from €13,503 to €39,919
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,684
Gross operating margin
+€92,653
Depreciation
-€596
Other operating charges
-€332
Financial income
-€286
Financial charges
+€923
Taxes
-€26,416
Result 2025
€91,629
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€94,428
Investment
-€19,253
Financing
-€129,771
Cash 2024
€346,203
From operations (derived)
+€94,428
Net result for the year
+€91,629
Depreciation
+€9,129
Receivables after one year
+€4,172
Receivables within one year
+€32,373
Deferred charges and accrued income
-€62
Trade debts
-€1,705
Tax, wage and social debts
+€17,867
Advances received
+€1,248
Other debts
-€60,224
Investment (derived)
-€19,253
Investment in fixed assets (net)
-€19,253
Financing
-€129,771
Current portion of long-term debt
-€6,690
Contributions, distributions and other
-€123,082
Cash 2025
€291,606
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €418,032 | €337,076 | -€80,956 | -19.4% |
| Fixed assets | 21/28 | €21,151 | €31,275 | +€10,123 | +47.9% |
| Tangible fixed assets | 22/27 | €21,151 | €31,275 | +€10,123 | +47.9% |
| Plant, machinery and equipment | 23 | €4,156 | €3,010 | -€1,146 | -27.6% |
| Furniture and vehicles | 24 | €3,453 | €4,460 | +€1,007 | +29.2% |
| Other tangible fixed assets | 26 | €13,543 | €23,805 | +€10,262 | +75.8% |
| Current assets | 29/58 | €396,881 | €305,801 | -€91,080 | -22.9% |
| Amounts receivable after more than one year | 29 | €4,315 | €143 | -€4,172 | -96.7% |
| Other amounts receivable | 291 | €4,315 | €143 | -€4,172 | -96.7% |
| Amounts receivable within one year | 40/41 | €45,043 | €12,670 | -€32,373 | -71.9% |
| Trade receivables | 40 | €17,381 | €0 | -€17,381 | -100% |
| Other amounts receivable | 41 | €27,662 | €12,670 | -€14,992 | -54.2% |
| Cash at bank and in hand | 54/58 | €346,203 | €291,606 | -€54,596 | -15.8% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,382 | +€62 | +4.7% |
| Total equity and liabilities | 10/49 | €418,032 | €337,076 | -€80,956 | -19.4% |
| Equity | 10/15 | €330,897 | €299,444 | -€31,453 | -9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €324,697 | €293,244 | -€31,453 | -9.7% |
| Distributable reserves | 133 | €324,697 | €293,244 | -€31,453 | -9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,136 | €37,633 | -€49,503 | -56.8% |
| Amounts payable within one year | 42/48 | €87,136 | €37,633 | -€49,503 | -56.8% |
| Current portion of amounts payable after more than one year | 42 | €6,690 | €0 | -€6,690 | -100% |
| Trade debts | 44 | €6,811 | €5,106 | -€1,705 | -25.0% |
| Suppliers | 440/4 | €6,811 | €5,106 | -€1,705 | -25.0% |
| Advances received on contracts in progress | 46 | - | €1,248 | +€1,248 | |
| Taxes, remuneration and social security | 45 | €13,412 | €31,278 | +€17,867 | +133% |
| Taxes | 450/3 | €13,412 | €31,278 | +€17,867 | +133% |
| Other amounts payable | 47/48 | €60,224 | €0 | -€60,224 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,533 | €9,129 | +€596 | +7.0% |
| Other operating charges | 640/8 | €1,680 | €2,012 | +€332 | +19.8% |
| Gross operating margin | 9900 | €50,101 | €142,754 | +€92,653 | +185% |
| Operating profit (loss) | 9901 | €39,888 | €131,612 | +€91,724 | +230% |
| Financial income | 75/76B | €803 | €517 | -€286 | -35.6% |
| Recurring financial income | 75 | €803 | €517 | -€286 | -35.6% |
| Financial charges | 65/66B | €1,505 | €582 | -€923 | -61.3% |
| Recurring financial charges | 65 | €1,505 | €582 | -€923 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €39,187 | €131,547 | +€92,361 | +236% |
| Income taxes | 67/77 | €13,503 | €39,919 | +€26,416 | +196% |
| Profit (loss) for the period | 9904 | €25,684 | €91,629 | +€65,945 | +257% |
| Profit (loss) for the period to be appropriated | 9905 | €25,684 | €91,629 | +€65,945 | +257% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.