JDM 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.
JDM Architecture
Largest movements
- Receivables within one year -€3,351
down €3,351 (-82.5%), from €4,060 to €709
of which Trade receivables: -€3,455
- Cash -€1,326
down €1,326 (-31.1%), from €4,258 to €2,933
mainly Tax, wage and social debts (-€4,922) and Net result for the year (-€1,099)
- Tangible fixed assets -€628
down €628 (-27.1%), from €2,319 to €1,691
- Intangible fixed assets -€547
no longer reported in 2025 (was €547)
- Formation expenses -€253
down €253 (-26.5%), from €954 to €702
- Tax, wage and social debts -€4,922
no longer reported in 2025 (was €4,922)
of which Taxes: -€3,722
- Profit (loss) carried forward -€1,099
down €1,099 (-25.7%), from €4,284 to €3,185
- Trade debts -€271
down €271 (-72.3%), from €375 to €104
- Gross operating margin -€7,049
down €7,049 (-83.8%), from €8,414 to €1,365
- Taxes -€1,493
no longer reported in 2025 (was €1,493)
- Other operating charges -€278
down €278 (-41.2%), from €674 to €396
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 | €12,581 | €6,289 | -€6,292 | -50.0% |
| Formation expenses | 20 | €954 | €702 | -€253 | -26.5% |
| Fixed assets | 21/28 | €2,866 | €1,691 | -€1,175 | -41.0% |
| Intangible fixed assets | 21 | €547 | - | -€547 | |
| Tangible fixed assets | 22/27 | €2,319 | €1,691 | -€628 | -27.1% |
| Furniture and vehicles | 24 | €2,319 | €1,691 | -€628 | -27.1% |
| Current assets | 29/58 | €8,761 | €3,896 | -€4,865 | -55.5% |
| Amounts receivable within one year | 40/41 | €4,060 | €709 | -€3,351 | -82.5% |
| Trade receivables | 40 | €4,060 | €605 | -€3,455 | -85.1% |
| Other amounts receivable | 41 | - | €104 | +€104 | |
| Cash at bank and in hand | 54/58 | €4,258 | €2,933 | -€1,326 | -31.1% |
| Deferred charges and accrued income | 490/1 | €442 | €254 | -€188 | -42.5% |
| Total equity and liabilities | 10/49 | €12,581 | €6,289 | -€6,292 | -50.0% |
| Equity | 10/15 | €7,284 | €6,185 | -€1,099 | -15.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,284 | €3,185 | -€1,099 | -25.7% |
| Amounts payable | 17/49 | €5,296 | €104 | -€5,192 | -98.0% |
| Amounts payable within one year | 42/48 | €5,296 | €104 | -€5,192 | -98.0% |
| Trade debts | 44 | €375 | €104 | -€271 | -72.3% |
| Suppliers | 440/4 | €375 | €104 | -€271 | -72.3% |
| Taxes, remuneration and social security | 45 | €4,922 | - | -€4,922 | |
| Taxes | 450/3 | €3,722 | - | -€3,722 | |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,947 | €2,029 | +€82 | +4.2% |
| Other operating charges | 640/8 | €674 | €396 | -€278 | -41.2% |
| Gross operating margin | 9900 | €8,414 | €1,365 | -€7,049 | -83.8% |
| Operating profit (loss) | 9901 | €5,792 | -€1,060 | -€6,853 | |
| Financial charges | 65/66B | €15 | €39 | +€24 | +168% |
| Recurring financial charges | 65 | €15 | €39 | +€24 | +168% |
| Profit (loss) for the period before taxes | 9903 | €5,778 | -€1,099 | -€6,877 | |
| Income taxes | 67/77 | €1,493 | - | -€1,493 | |
| Profit (loss) for the period | 9904 | €4,284 | -€1,099 | -€5,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,284 | -€1,099 | -€5,384 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.