JCE 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.
JCE Architecture
Largest movements
- Cash +€129,615
up €129,615 (+110%), from €117,891 to €247,506
mainly Net result for the year (+€130,533) and Other debts (+€28,673)
- Receivables within one year -€9,951
down €9,951 (-16.5%), from €60,456 to €50,506
of which Trade receivables: -€7,595
- Deferred charges and accrued income -€5,585
down €5,585 (-75.1%), from €7,441 to €1,856
- Reserves +€124,410
up €124,410 (+595%), from €20,904 to €145,313
- Profit (loss) carried forward -€52,700
no longer reported in 2025 (was €52,700)
- Other debts +€28,673
up €28,673 (+32.3%), from €88,806 to €117,479
- Trade debts +€16,113
up €16,113 (+245%), from €6,564 to €22,677
- Debts after one year -€13,046
down €13,046 (-45.1%), from €28,920 to €15,874
- Gross operating margin +€157,390
up €157,390 (+295%), from €53,384 to €210,774
- Taxes +€46,340
up €46,340 (+553%), from €8,378 to €54,718
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 | €239,166 | €354,553 | +€115,386 | +48.2% |
| Fixed assets | 21/28 | €53,378 | €54,685 | +€1,307 | +2.4% |
| Tangible fixed assets | 22/27 | €53,198 | €54,505 | +€1,307 | +2.5% |
| Furniture and vehicles | 24 | €50,909 | €40,440 | -€10,470 | -20.6% |
| Other tangible fixed assets | 26 | €2,288 | €14,065 | +€11,777 | +515% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €185,789 | €299,868 | +€114,079 | +61.4% |
| Amounts receivable within one year | 40/41 | €60,456 | €50,506 | -€9,951 | -16.5% |
| Trade receivables | 40 | €55,848 | €48,253 | -€7,595 | -13.6% |
| Other amounts receivable | 41 | €4,608 | €2,252 | -€2,356 | -51.1% |
| Cash at bank and in hand | 54/58 | €117,891 | €247,506 | +€129,615 | +110% |
| Deferred charges and accrued income | 490/1 | €7,441 | €1,856 | -€5,585 | -75.1% |
| Total equity and liabilities | 10/49 | €239,166 | €354,553 | +€115,386 | +48.2% |
| Equity | 10/15 | €92,203 | €163,913 | +€71,710 | +77.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,904 | €145,313 | +€124,410 | +595% |
| Distributable reserves | 133 | €20,904 | €145,313 | +€124,410 | +595% |
| Profit (loss) carried forward | 14 | €52,700 | - | -€52,700 | |
| Amounts payable | 17/49 | €146,963 | €190,640 | +€43,677 | +29.7% |
| Amounts payable after more than one year | 17 | €28,920 | €15,874 | -€13,046 | -45.1% |
| Financial debts | 170/4 | €28,920 | €15,874 | -€13,046 | -45.1% |
| Amounts payable within one year | 42/48 | €118,043 | €174,765 | +€56,722 | +48.1% |
| Current portion of amounts payable after more than one year | 42 | €12,549 | €13,046 | +€497 | +4.0% |
| Trade debts | 44 | €6,564 | €22,677 | +€16,113 | +245% |
| Suppliers | 440/4 | €6,564 | €22,677 | +€16,113 | +245% |
| Taxes, remuneration and social security | 45 | €10,124 | €21,563 | +€11,439 | +113% |
| Taxes | 450/3 | €10,124 | €21,563 | +€11,439 | +113% |
| Other amounts payable | 47/48 | €88,806 | €117,479 | +€28,673 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,506 | €18,228 | -€278 | -1.5% |
| Other operating charges | 640/8 | €77 | €189 | +€112 | +145% |
| Gross operating margin | 9900 | €53,384 | €210,774 | +€157,390 | +295% |
| Operating profit (loss) | 9901 | €34,801 | €192,358 | +€157,556 | +453% |
| Financial income | 75/76B | €600 | €1,007 | +€407 | +67.8% |
| Recurring financial income | 75 | €600 | €1,007 | +€407 | +67.8% |
| Financial charges | 65/66B | €7,980 | €8,114 | +€134 | +1.7% |
| Recurring financial charges | 65 | €7,980 | €8,114 | +€134 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €27,421 | €185,251 | +€157,830 | +576% |
| Income taxes | 67/77 | €8,378 | €54,718 | +€46,340 | +553% |
| Profit (loss) for the period | 9904 | €19,044 | €130,533 | +€111,490 | +585% |
| Profit (loss) for the period to be appropriated | 9905 | €19,044 | €130,533 | +€111,490 | +585% |
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 19 October 2026 via checked.be.