JDRarchitecture: 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.
JDRarchitecture
Largest movements
- Cash +€13,053
up €13,053 (+43.6%), from €29,913 to €42,966
mainly Other debts (+€34,413) and Net result for the year (+€13,460)
- Tangible fixed assets +€3,228
up €3,228 (+105.5%), from €3,059 to €6,287
of which Other tangible fixed assets: +€3,624
- Deferred charges and accrued income +€591
new in 2025: €591
- Other debts +€34,413
up €34,413 (+489.5%), from €7,030 to €41,443
- Reserves -€23,540
down €23,540 (-94.1%), from €25,017 to €1,477
- Tax, wage and social debts +€7,317
up €7,317 (+182.1%), from €4,018 to €11,334
- Trade debts -€1,147
down €1,147 (-37.6%), from €3,048 to €1,900
- Gross operating margin +€701
up €701 (+3.7%), from €18,748 to €19,449
- Taxes -€353
down €353 (-9.8%), from €3,595 to €3,242
- Financial charges -€240
down €240 (-25.9%), from €927 to €687
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.
Cash bridge derived
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 | €41,112 | €58,154 | +€17,043 | +41.5% |
| Fixed assets | 21/28 | €3,059 | €6,287 | +€3,228 | +105.5% |
| Tangible fixed assets | 22/27 | €3,059 | €6,287 | +€3,228 | +105.5% |
| Furniture and vehicles | 24 | €3,059 | €2,663 | -€396 | -12.9% |
| Other tangible fixed assets | 26 | - | €3,624 | +€3,624 | |
| Current assets | 29/58 | €38,053 | €51,868 | +€13,815 | +36.3% |
| Amounts receivable within one year | 40/41 | €8,140 | €8,311 | +€171 | +2.1% |
| Trade receivables | 40 | €6,640 | €7,379 | +€740 | +11.1% |
| Other amounts receivable | 41 | €1,500 | €931 | -€569 | -37.9% |
| Cash at bank and in hand | 54/58 | €29,913 | €42,966 | +€13,053 | +43.6% |
| Deferred charges and accrued income | 490/1 | - | €591 | +€591 | |
| Total equity and liabilities | 10/49 | €41,112 | €58,154 | +€17,043 | +41.5% |
| Equity | 10/15 | €27,017 | €3,477 | -€23,540 | -87.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,017 | €1,477 | -€23,540 | -94.1% |
| Distributable reserves | 133 | €25,017 | €1,477 | -€23,540 | -94.1% |
| Amounts payable | 17/49 | €14,095 | €54,678 | +€40,583 | +287.9% |
| Amounts payable within one year | 42/48 | €14,095 | €54,678 | +€40,583 | +287.9% |
| Trade debts | 44 | €3,048 | €1,900 | -€1,147 | -37.6% |
| Suppliers | 440/4 | €3,048 | €1,900 | -€1,147 | -37.6% |
| Taxes, remuneration and social security | 45 | €4,018 | €11,334 | +€7,317 | +182.1% |
| Taxes | 450/3 | €4,018 | €11,334 | +€7,317 | +182.1% |
| Other amounts payable | 47/48 | €7,030 | €41,443 | +€34,413 | +489.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,652 | €1,541 | -€111 | -6.7% |
| Other operating charges | 640/8 | €600 | €519 | -€80 | -13.4% |
| Gross operating margin | 9900 | €18,748 | €19,449 | +€701 | +3.7% |
| Operating profit (loss) | 9901 | €16,496 | €17,389 | +€892 | +5.4% |
| Financial charges | 65/66B | €927 | €687 | -€240 | -25.9% |
| Recurring financial charges | 65 | €927 | €687 | -€240 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €15,569 | €16,702 | +€1,133 | +7.3% |
| Income taxes | 67/77 | €3,595 | €3,242 | -€353 | -9.8% |
| Profit (loss) for the period | 9904 | €11,974 | €13,460 | +€1,486 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,974 | €13,460 | +€1,486 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.