J.D. 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.
J.D. Architect
Largest movements
- Tangible fixed assets +€42,917
up €42,917 (+325%), from €13,198 to €56,115
of which Leasing and similar rights: +€52,450
- Other debts +€61,127
up €61,127 (+375%), from €16,303 to €77,430
- Reserves -€42,158
down €42,158 (-61.8%), from €68,174 to €26,016
- Debts after one year +€24,379
up €24,379 (+25.2%), from €96,570 to €120,949
- Current portion of long-term debt +€5,550
up €5,550 (+25.7%), from €21,612 to €27,162
- Tax, wage and social debts -€3,759
down €3,759 (-30.5%), from €12,334 to €8,575
of which Taxes: -€3,780
- Financial charges +€6,287
up €6,287 (+241%), from €2,608 to €8,895
- Gross operating margin -€4,522
down €4,522 (-7.4%), from €61,371 to €56,849
- Depreciation +€4,273
up €4,273 (+65.2%), from €6,558 to €10,830
- Taxes -€3,703
down €3,703 (-27.9%), from €13,282 to €9,578
- Other operating charges +€841
up €841 (+122%), from €691 to €1,532
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 | €219,222 | €263,291 | +€44,069 | +20.1% |
| Fixed assets | 21/28 | €163,198 | €206,115 | +€42,917 | +26.3% |
| Tangible fixed assets | 22/27 | €13,198 | €56,115 | +€42,917 | +325% |
| Plant, machinery and equipment | 23 | €1,297 | €3,158 | +€1,861 | +143% |
| Furniture and vehicles | 24 | €11,901 | €507 | -€11,394 | -95.7% |
| Leasing and similar rights | 25 | - | €52,450 | +€52,450 | |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €56,024 | €57,176 | +€1,152 | +2.1% |
| Amounts receivable within one year | 40/41 | €16,579 | €16,022 | -€557 | -3.4% |
| Trade receivables | 40 | €16,361 | €12,100 | -€4,261 | -26.0% |
| Other amounts receivable | 41 | €218 | €3,922 | +€3,703 | +1,698% |
| Cash at bank and in hand | 54/58 | €37,942 | €40,274 | +€2,332 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,503 | €881 | -€622 | -41.4% |
| Total equity and liabilities | 10/49 | €219,222 | €263,291 | +€44,069 | +20.1% |
| Equity | 10/15 | €71,174 | €29,016 | -€42,158 | -59.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €68,174 | €26,016 | -€42,158 | -61.8% |
| Distributable reserves | 133 | €68,174 | €26,016 | -€42,158 | -61.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €148,048 | €234,276 | +€86,228 | +58.2% |
| Amounts payable after more than one year | 17 | €96,570 | €120,949 | +€24,379 | +25.2% |
| Financial debts | 170/4 | €96,570 | €120,949 | +€24,379 | +25.2% |
| Amounts payable within one year | 42/48 | €51,479 | €113,167 | +€61,689 | +120% |
| Current portion of amounts payable after more than one year | 42 | €21,612 | €27,162 | +€5,550 | +25.7% |
| Trade debts | 44 | €1,230 | €0 | -€1,230 | -100% |
| Suppliers | 440/4 | €1,230 | €0 | -€1,230 | -100% |
| Taxes, remuneration and social security | 45 | €12,334 | €8,575 | -€3,759 | -30.5% |
| Taxes | 450/3 | €10,256 | €6,475 | -€3,780 | -36.9% |
| Remuneration and social security | 454/9 | €2,078 | €2,100 | +€22 | +1.0% |
| Other amounts payable | 47/48 | €16,303 | €77,430 | +€61,127 | +375% |
| Accrued charges and deferred income | 492/3 | - | €160 | +€160 | |
| Non-recurring operating income | 76A | - | €4,215 | +€4,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,558 | €10,830 | +€4,273 | +65.2% |
| Other operating charges | 640/8 | €691 | €1,532 | +€841 | +122% |
| Gross operating margin | 9900 | €61,371 | €56,849 | -€4,522 | -7.4% |
| Operating profit (loss) | 9901 | €54,123 | €44,487 | -€9,636 | -17.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €2,608 | €8,895 | +€6,287 | +241% |
| Recurring financial charges | 65 | €2,608 | €8,895 | +€6,287 | +241% |
| Profit (loss) for the period before taxes | 9903 | €51,515 | €35,594 | -€15,921 | -30.9% |
| Income taxes | 67/77 | €13,282 | €9,578 | -€3,703 | -27.9% |
| Profit (loss) for the period | 9904 | €38,233 | €26,016 | -€12,218 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,233 | €26,016 | -€12,218 | -32.0% |
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.