JACINTO ARCHITECTURE: 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.
JACINTO ARCHITECTURE
Largest movements
- Receivables within one year +€335,015
up €335,015 (+235%), from €142,694 to €477,709
of which Trade receivables: +€292,141
- Tangible fixed assets +€74,248
up €74,248 (+38.7%), from €191,720 to €265,969
of which Other tangible fixed assets: +€61,938
- Cash -€49,578
down €49,578 (-9.0%), from €552,399 to €502,821
mainly Receivables within one year (-€335,015) and Investment in fixed assets (net) (-€119,816)
- Intangible fixed assets -€17,500
down €17,500 (-100%), from €17,500 to €0
- Reserves +€240,900
up €240,900 (+38.8%), from €620,162 to €861,062
of which Distributable reserves: +€240,900
- Trade debts +€147,497
up €147,497 (+358%), from €41,243 to €188,740
- Short-term financial debts +€53,124
up €53,124 (+386%), from €13,766 to €66,890
- Current portion of long-term debt -€48,366
down €48,366 (-49.5%), from €97,663 to €49,297
- Debts after one year -€42,037
down €42,037 (-59.5%), from €70,634 to €28,598
- Gross operating margin +€284,703
up €284,703 (+105%), from €271,128 to €555,831
- Financial charges +€54,687
up €54,687 (+1,691%), from €3,235 to €57,922
- Taxes +€50,164
up €50,164 (+138%), from €36,240 to €86,404
- Staff costs +€35,638
up €35,638 (+60.6%), from €58,820 to €94,458
- Other operating charges +€13,735
up €13,735 (+364%), from €3,776 to €17,511
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 | €911,270 | €1,262,455 | +€351,185 | +38.5% |
| Fixed assets | 21/28 | €209,310 | €266,059 | +€56,748 | +27.1% |
| Intangible fixed assets | 21 | €17,500 | €0 | -€17,500 | -100% |
| Tangible fixed assets | 22/27 | €191,720 | €265,969 | +€74,248 | +38.7% |
| Land and buildings | 22 | €27,255 | €15,369 | -€11,886 | -43.6% |
| Plant, machinery and equipment | 23 | €838 | €519 | -€318 | -38.0% |
| Furniture and vehicles | 24 | €22,561 | €39,949 | +€17,388 | +77.1% |
| Leasing and similar rights | 25 | - | €7,127 | +€7,127 | |
| Other tangible fixed assets | 26 | €141,067 | €203,004 | +€61,938 | +43.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €701,959 | €996,396 | +€294,437 | +41.9% |
| Amounts receivable within one year | 40/41 | €142,694 | €477,709 | +€335,015 | +235% |
| Trade receivables | 40 | €27,744 | €319,885 | +€292,141 | +1,053% |
| Other amounts receivable | 41 | €114,950 | €157,824 | +€42,874 | +37.3% |
| Cash at bank and in hand | 54/58 | €552,399 | €502,821 | -€49,578 | -9.0% |
| Deferred charges and accrued income | 490/1 | €6,866 | €15,867 | +€9,000 | +131% |
| Total equity and liabilities | 10/49 | €911,270 | €1,262,455 | +€351,185 | +38.5% |
| Equity | 10/15 | €638,778 | €879,713 | +€240,935 | +37.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €620,162 | €861,062 | +€240,900 | +38.8% |
| Tax-exempt reserves | 132 | €5,607 | €5,607 | = | 0.0% |
| Distributable reserves | 133 | €614,555 | €855,455 | +€240,900 | +39.2% |
| Profit (loss) carried forward | 14 | €16 | €51 | +€35 | +220% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €262,492 | €372,742 | +€110,250 | +42.0% |
| Amounts payable after more than one year | 17 | €70,634 | €28,598 | -€42,037 | -59.5% |
| Financial debts | 170/4 | €70,634 | €28,598 | -€42,037 | -59.5% |
| Amounts payable within one year | 42/48 | €191,858 | €344,145 | +€152,287 | +79.4% |
| Current portion of amounts payable after more than one year | 42 | €97,663 | €49,297 | -€48,366 | -49.5% |
| Financial debts | 43 | €13,766 | €66,890 | +€53,124 | +386% |
| Credit institutions | 430/8 | €13,766 | €66,890 | +€53,124 | +386% |
| Trade debts | 44 | €41,243 | €188,740 | +€147,497 | +358% |
| Suppliers | 440/4 | €41,243 | €188,740 | +€147,497 | +358% |
| Taxes, remuneration and social security | 45 | €39,185 | €39,218 | +€33 | +0.1% |
| Taxes | 450/3 | €31,984 | €24,872 | -€7,111 | -22.2% |
| Remuneration and social security | 454/9 | €7,202 | €14,346 | +€7,144 | +99.2% |
| Remuneration, social security and pensions | 62 | €58,820 | €94,458 | +€35,638 | +60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,936 | €63,068 | -€6,869 | -9.8% |
| Other operating charges | 640/8 | €3,776 | €17,511 | +€13,735 | +364% |
| Gross operating margin | 9900 | €271,128 | €555,831 | +€284,703 | +105% |
| Operating profit (loss) | 9901 | €138,597 | €380,795 | +€242,198 | +175% |
| Financial income | 75/76B | €6,079 | €4,467 | -€1,612 | -26.5% |
| Recurring financial income | 75 | €6,079 | €4,467 | -€1,612 | -26.5% |
| Financial charges | 65/66B | €3,235 | €57,922 | +€54,687 | +1,691% |
| Recurring financial charges | 65 | €3,235 | €57,922 | +€54,687 | +1,691% |
| Profit (loss) for the period before taxes | 9903 | €141,441 | €327,339 | +€185,898 | +131% |
| Income taxes | 67/77 | €36,240 | €86,404 | +€50,164 | +138% |
| Profit (loss) for the period | 9904 | €105,201 | €240,935 | +€135,734 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €105,201 | €240,935 | +€135,734 | +129% |
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 25 October 2026 via checked.be.