JAMAGNE 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.
JAMAGNE ARCHITECTURE
Largest movements
- Tangible fixed assets -€7,108
down €7,108 (-39.6%), from €17,954 to €10,845
of which Furniture and vehicles: -€6,017
- Cash -€3,163
down €3,163 (-9.2%), from €34,553 to €31,390
mainly Other debts (-€4,160) and Tax, wage and social debts (-€3,894)
- Receivables within one year +€3,007
up €3,007 (+56.4%), from €5,336 to €8,342
of which Other amounts receivable: +€2,526
- Intangible fixed assets -€1,250
down €1,250 (-41.8%), from €2,993 to €1,743
- Deferred charges and accrued income +€1,077
up €1,077 (+24.8%), from €4,349 to €5,426
- Other debts -€4,160
down €4,160 (-12.2%), from €34,091 to €29,931
- Tax, wage and social debts -€3,894
down €3,894 (-54.5%), from €7,148 to €3,254
- Trade debts +€2,119
up €2,119 (+46.7%), from €4,535 to €6,654
- Profit (loss) carried forward -€1,701
down €1,701 (-16.9%), from €10,086 to €8,385
- Gross operating margin -€14,424
down €14,424 (-64.3%), from €22,419 to €7,995
- Taxes -€3,214
down €3,214 (-87.1%), from €3,689 to €474
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 | €65,861 | €58,224 | -€7,637 | -11.6% |
| Formation expenses | 20 | €676 | €477 | -€199 | -29.5% |
| Fixed assets | 21/28 | €20,947 | €12,589 | -€8,358 | -39.9% |
| Intangible fixed assets | 21 | €2,993 | €1,743 | -€1,250 | -41.8% |
| Tangible fixed assets | 22/27 | €17,954 | €10,845 | -€7,108 | -39.6% |
| Plant, machinery and equipment | 23 | €3,813 | €2,722 | -€1,092 | -28.6% |
| Furniture and vehicles | 24 | €14,140 | €8,124 | -€6,017 | -42.5% |
| Current assets | 29/58 | €44,238 | €45,159 | +€920 | +2.1% |
| Amounts receivable within one year | 40/41 | €5,336 | €8,342 | +€3,007 | +56.4% |
| Trade receivables | 40 | €5,336 | €5,817 | +€481 | +9.0% |
| Other amounts receivable | 41 | - | €2,526 | +€2,526 | |
| Cash at bank and in hand | 54/58 | €34,553 | €31,390 | -€3,163 | -9.2% |
| Deferred charges and accrued income | 490/1 | €4,349 | €5,426 | +€1,077 | +24.8% |
| Total equity and liabilities | 10/49 | €65,861 | €58,224 | -€7,637 | -11.6% |
| Equity | 10/15 | €20,086 | €18,385 | -€1,701 | -8.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,086 | €8,385 | -€1,701 | -16.9% |
| Amounts payable | 17/49 | €45,774 | €39,839 | -€5,936 | -13.0% |
| Amounts payable within one year | 42/48 | €45,774 | €39,839 | -€5,936 | -13.0% |
| Trade debts | 44 | €4,535 | €6,654 | +€2,119 | +46.7% |
| Suppliers | 440/4 | €4,535 | €6,654 | +€2,119 | +46.7% |
| Taxes, remuneration and social security | 45 | €7,148 | €3,254 | -€3,894 | -54.5% |
| Taxes | 450/3 | €7,148 | €3,254 | -€3,894 | -54.5% |
| Other amounts payable | 47/48 | €34,091 | €29,931 | -€4,160 | -12.2% |
| Non-recurring operating income | 76A | - | €427 | +€427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,558 | €8,557 | -€0 | 0.0% |
| Other operating charges | 640/8 | €275 | €183 | -€92 | -33.6% |
| Non-recurring operating charges | 66A | €105 | €427 | +€322 | +307% |
| Gross operating margin | 9900 | €22,419 | €7,995 | -€14,424 | -64.3% |
| Operating profit (loss) | 9901 | €13,482 | -€1,172 | -€14,654 | |
| Financial charges | 65/66B | €52 | €55 | +€3 | +5.0% |
| Recurring financial charges | 65 | €52 | €55 | +€3 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €13,430 | -€1,227 | -€14,656 | |
| Income taxes | 67/77 | €3,689 | €474 | -€3,214 | -87.1% |
| Profit (loss) for the period | 9904 | €9,741 | -€1,701 | -€11,442 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,741 | -€1,701 | -€11,442 |
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.