Jacquemyn Architecten: what changed
What changed
Jacquemyn Architecten
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€55,427
2024 · €17,424+€38,003
Equity
€145,006
2024 · €148,275-€3,269
Cash
€24,531
2024 · €44,775-€20,244
Balance sheet total
€279,285
2024 · €234,269+€45,016
Largest movements
Assets
- Receivables within one year +€62,956
up €62,956 (+224%), from €28,058 to €91,014
of which Other amounts receivable: +€32,641
- Deferred charges and accrued income +€48,324
up €48,324 (+327%), from €14,776 to €63,100
- Receivables after one year -€46,816
down €46,816 (-100%), from €46,816 to €0
- Cash -€20,244
down €20,244 (-45.2%), from €44,775 to €24,531
mainly Receivables within one year (-€62,956) and Contributions, distributions and other (-€58,696)
Equity and liabilities
- Other debts +€58,696
up €58,696, from €0 to €58,696
- Tax, wage and social debts -€19,248
down €19,248 (-32.5%), from €59,187 to €39,940
of which Taxes: -€11,633
- Trade debts +€18,912
up €18,912 (+945%), from €2,001 to €20,913
- Current portion of long-term debt -€11,323
down €11,323 (-63.0%), from €17,986 to €6,663
- Profit (loss) carried forward -€7,284
down €7,284 (-100%), from €7,284 to €0
Income statement
- Gross operating margin +€42,995
up €42,995 (+37.1%), from €116,019 to €159,014
- Taxes +€13,968
up €13,968 (+154%), from €9,060 to €23,028
- Staff costs -€13,020
down €13,020 (-18.9%), from €69,026 to €56,006
- Depreciation +€2,767
up €2,767 (+12.7%), from €21,866 to €24,632
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
€17,424
Gross operating margin
+€42,995
Staff costs
+€13,020
Depreciation
-€2,767
Other operating charges
-€333
Financial income
-€806
Financial charges
-€138
Taxes
-€13,968
Result 2025
€55,427
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
+€73,956
Investment
-€25,429
Financing
-€68,772
Cash 2024
€44,775
From operations (derived)
+€73,956
Net result for the year
+€55,427
Depreciation
+€24,632
Receivables after one year
+€46,816
Receivables within one year
-€62,956
Deferred charges and accrued income
-€48,324
Trade debts
+€18,912
Tax, wage and social debts
-€19,248
Other debts
+€58,696
Investment (derived)
-€25,429
Investment in fixed assets (net)
-€25,429
Financing
-€68,772
Debts after one year
+€1,317
Current portion of long-term debt
-€11,323
Short-term financial debts
-€69
Contributions, distributions and other
-€58,696
Cash 2025
€24,531
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,269 | €279,285 | +€45,016 | +19.2% |
| Fixed assets | 21/28 | €99,844 | €100,640 | +€796 | +0.8% |
| Tangible fixed assets | 22/27 | €99,844 | €100,640 | +€796 | +0.8% |
| Land and buildings | 22 | €74,098 | €71,787 | -€2,311 | -3.1% |
| Plant, machinery and equipment | 23 | €2,690 | €1,636 | -€1,054 | -39.2% |
| Furniture and vehicles | 24 | €23,057 | €27,218 | +€4,161 | +18.0% |
| Current assets | 29/58 | €134,425 | €178,645 | +€44,220 | +32.9% |
| Amounts receivable after more than one year | 29 | €46,816 | €0 | -€46,816 | -100% |
| Other amounts receivable | 291 | €46,816 | €0 | -€46,816 | -100% |
| Amounts receivable within one year | 40/41 | €28,058 | €91,014 | +€62,956 | +224% |
| Trade receivables | 40 | €25,468 | €55,783 | +€30,315 | +119% |
| Other amounts receivable | 41 | €2,590 | €35,231 | +€32,641 | +1,260% |
| Cash at bank and in hand | 54/58 | €44,775 | €24,531 | -€20,244 | -45.2% |
| Deferred charges and accrued income | 490/1 | €14,776 | €63,100 | +€48,324 | +327% |
| Total equity and liabilities | 10/49 | €234,269 | €279,285 | +€45,016 | +19.2% |
| Equity | 10/15 | €148,275 | €145,006 | -€3,269 | -2.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €132,991 | €137,006 | +€4,015 | +3.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €131,131 | €137,006 | +€5,875 | +4.5% |
| Profit (loss) carried forward | 14 | €7,284 | €0 | -€7,284 | -100% |
| Amounts payable | 17/49 | €85,994 | €134,279 | +€48,285 | +56.1% |
| Amounts payable after more than one year | 17 | €6,728 | €8,045 | +€1,317 | +19.6% |
| Financial debts | 170/4 | €6,728 | €8,045 | +€1,317 | +19.6% |
| Amounts payable within one year | 42/48 | €79,265 | €126,234 | +€46,968 | +59.3% |
| Current portion of amounts payable after more than one year | 42 | €17,986 | €6,663 | -€11,323 | -63.0% |
| Financial debts | 43 | €91 | €22 | -€69 | -76.0% |
| Credit institutions | 430/8 | €91 | €22 | -€69 | -76.0% |
| Trade debts | 44 | €2,001 | €20,913 | +€18,912 | +945% |
| Suppliers | 440/4 | €2,001 | €20,913 | +€18,912 | +945% |
| Taxes, remuneration and social security | 45 | €59,187 | €39,940 | -€19,248 | -32.5% |
| Taxes | 450/3 | €36,595 | €24,962 | -€11,633 | -31.8% |
| Remuneration and social security | 454/9 | €22,593 | €14,978 | -€7,615 | -33.7% |
| Other amounts payable | 47/48 | €0 | €58,696 | +€58,696 | |
| Non-recurring operating income | 76A | €21,623 | €0 | -€21,623 | -100% |
| Remuneration, social security and pensions | 62 | €69,026 | €56,006 | -€13,020 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,866 | €24,632 | +€2,767 | +12.7% |
| Other operating charges | 640/8 | €578 | €911 | +€333 | +57.6% |
| Gross operating margin | 9900 | €116,019 | €159,014 | +€42,995 | +37.1% |
| Operating profit (loss) | 9901 | €24,549 | €77,464 | +€52,915 | +216% |
| Financial income | 75/76B | €2,596 | €1,790 | -€806 | -31.0% |
| Recurring financial income | 75 | €2,596 | €1,790 | -€806 | -31.0% |
| Financial charges | 65/66B | €661 | €799 | +€138 | +20.9% |
| Recurring financial charges | 65 | €661 | €799 | +€138 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €26,484 | €78,455 | +€51,971 | +196% |
| Income taxes | 67/77 | €9,060 | €23,028 | +€13,968 | +154% |
| Profit (loss) for the period | 9904 | €17,424 | €55,427 | +€38,003 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €17,424 | €55,427 | +€38,003 | +218% |
Next steps
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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.