JD ARCHITECTS: 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.
JD ARCHITECTS
Largest movements
- Cash -€63,328
down €63,328 (-70.1%), from €90,294 to €26,966
mainly Contributions, distributions and other (-€84,900) and Other debts (-€50,041)
- Tangible fixed assets +€18,082
up €18,082 (+209%), from €8,671 to €26,752
of which Furniture and vehicles: +€18,787
- Receivables within one year -€15,328
down €15,328 (-15.6%), from €98,433 to €83,104
of which Trade receivables: -€60,534
- Other debts -€50,041
down €50,041 (-30.5%), from €164,253 to €114,211
- Tax, wage and social debts -€13,153
down €13,153 (-59.1%), from €22,272 to €9,118
- Trade debts +€2,564
up €2,564 (+141%), from €1,817 to €4,381
- Turnover +€178,350
new in 2025: €178,350
- Purchases and services +€66,605
new in 2025: €66,605
- Gross operating margin -€27,279
down €27,279 (-19.6%), from €139,111 to €111,831
- Taxes -€6,577
down €6,577 (-21.3%), from €30,865 to €24,288
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 | €198,357 | €137,783 | -€60,574 | -30.5% |
| Fixed assets | 21/28 | €8,671 | €26,752 | +€18,082 | +209% |
| Tangible fixed assets | 22/27 | €8,671 | €26,752 | +€18,082 | +209% |
| Furniture and vehicles | 24 | €3,007 | €21,794 | +€18,787 | +625% |
| Other tangible fixed assets | 26 | €5,664 | €4,959 | -€705 | -12.4% |
| Current assets | 29/58 | €189,686 | €111,030 | -€78,656 | -41.5% |
| Amounts receivable within one year | 40/41 | €98,433 | €83,104 | -€15,328 | -15.6% |
| Trade receivables | 40 | €62,137 | €1,602 | -€60,534 | -97.4% |
| Other amounts receivable | 41 | €36,296 | €81,502 | +€45,206 | +125% |
| Cash at bank and in hand | 54/58 | €90,294 | €26,966 | -€63,328 | -70.1% |
| Deferred charges and accrued income | 490/1 | €960 | €960 | = | 0.0% |
| Total equity and liabilities | 10/49 | €198,357 | €137,783 | -€60,574 | -30.5% |
| Equity | 10/15 | €10,016 | €10,072 | +€56 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16 | €72 | +€56 | +351% |
| Amounts payable | 17/49 | €188,341 | €127,711 | -€60,630 | -32.2% |
| Amounts payable within one year | 42/48 | €188,341 | €127,711 | -€60,630 | -32.2% |
| Trade debts | 44 | €1,817 | €4,381 | +€2,564 | +141% |
| Suppliers | 440/4 | €1,817 | €4,381 | +€2,564 | +141% |
| Taxes, remuneration and social security | 45 | €22,272 | €9,118 | -€13,153 | -59.1% |
| Taxes | 450/3 | €22,272 | €9,118 | -€13,153 | -59.1% |
| Other amounts payable | 47/48 | €164,253 | €114,211 | -€50,041 | -30.5% |
| Turnover | 70 | - | €178,350 | +€178,350 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €66,605 | +€66,605 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,786 | €2,657 | +€871 | +48.8% |
| Other operating charges | 640/8 | €387 | €558 | +€170 | +43.9% |
| Gross operating margin | 9900 | €139,111 | €111,831 | -€27,279 | -19.6% |
| Operating profit (loss) | 9901 | €136,937 | €108,617 | -€28,320 | -20.7% |
| Financial income | 75/76B | €649 | €817 | +€168 | +25.9% |
| Recurring financial income | 75 | €649 | €817 | +€168 | +25.9% |
| Financial charges | 65/66B | €262 | €190 | -€72 | -27.3% |
| Recurring financial charges | 65 | €262 | €190 | -€72 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €137,325 | €109,244 | -€28,081 | -20.4% |
| Income taxes | 67/77 | €30,865 | €24,288 | -€6,577 | -21.3% |
| Profit (loss) for the period | 9904 | €106,459 | €84,956 | -€21,504 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,459 | €84,956 | -€21,504 | -20.2% |
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 18 October 2026 via checked.be.