JH ARCHITECTES: 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.
JH ARCHITECTES
Largest movements
- Receivables within one year +€20,516
up €20,516 (+274%), from €7,496 to €28,012
of which Other amounts receivable: +€14,121
- Cash -€7,296
down €7,296 (-57.1%), from €12,785 to €5,489
mainly Receivables within one year (-€20,516) and Investment in fixed assets (net) (-€2,811)
- Tangible fixed assets +€939
up €939 (+30.4%), from €3,087 to €4,026
of which Other tangible fixed assets: +€1,830
- Profit (loss) carried forward +€12,556
up €12,556 (+66.7%), from -€18,830 to -€6,274
- Trade debts +€3,625
up €3,625 (+887%), from €409 to €4,034
- Tax, wage and social debts -€2,022
down €2,022 (-43.7%), from €4,625 to €2,602
- Gross operating margin +€13,267
up €13,267 (+378%), from €3,507 to €16,774
- Other operating charges -€6,470
down €6,470 (-93.5%), from €6,923 to €453
- Taxes +€218
new in 2025: €218
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 | €23,368 | €37,527 | +€14,159 | +60.6% |
| Fixed assets | 21/28 | €3,087 | €4,026 | +€939 | +30.4% |
| Tangible fixed assets | 22/27 | €3,087 | €4,026 | +€939 | +30.4% |
| Plant, machinery and equipment | 23 | - | €561 | +€561 | |
| Furniture and vehicles | 24 | €3,087 | €1,635 | -€1,452 | -47.0% |
| Other tangible fixed assets | 26 | - | €1,830 | +€1,830 | |
| Current assets | 29/58 | €20,281 | €33,500 | +€13,220 | +65.2% |
| Amounts receivable within one year | 40/41 | €7,496 | €28,012 | +€20,516 | +274% |
| Trade receivables | 40 | €2,045 | €8,440 | +€6,395 | +313% |
| Other amounts receivable | 41 | €5,451 | €19,572 | +€14,121 | +259% |
| Cash at bank and in hand | 54/58 | €12,785 | €5,489 | -€7,296 | -57.1% |
| Total equity and liabilities | 10/49 | €23,368 | €37,527 | +€14,159 | +60.6% |
| Equity | 10/15 | €18,334 | €30,890 | +€12,556 | +68.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,164 | €36,164 | = | 0.0% |
| Distributable reserves | 133 | €36,164 | €36,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,830 | -€6,274 | +€12,556 | +66.7% |
| Amounts payable | 17/49 | €5,034 | €6,637 | +€1,603 | +31.8% |
| Amounts payable within one year | 42/48 | €5,034 | €6,637 | +€1,603 | +31.8% |
| Trade debts | 44 | €409 | €4,034 | +€3,625 | +887% |
| Suppliers | 440/4 | €409 | €4,034 | +€3,625 | +887% |
| Taxes, remuneration and social security | 45 | €4,625 | €2,602 | -€2,022 | -43.7% |
| Taxes | 450/3 | €4,625 | €2,602 | -€2,022 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,872 | €1,872 | +€0 | 0.0% |
| Other operating charges | 640/8 | €6,923 | €453 | -€6,470 | -93.5% |
| Gross operating margin | 9900 | €3,507 | €16,774 | +€13,267 | +378% |
| Operating profit (loss) | 9901 | -€5,288 | €14,448 | +€19,736 | |
| Financial income | 75/76B | €317 | €305 | -€13 | -4.0% |
| Recurring financial income | 75 | €317 | €305 | -€13 | -4.0% |
| Financial charges | 65/66B | €2,063 | €1,978 | -€85 | -4.1% |
| Recurring financial charges | 65 | €2,063 | €1,978 | -€85 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,034 | €12,774 | +€19,808 | |
| Income taxes | 67/77 | - | €218 | +€218 | |
| Profit (loss) for the period | 9904 | -€7,034 | €12,556 | +€19,590 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,034 | €12,556 | +€19,590 |
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 31 October 2026 via checked.be.