JMA-Architecten: 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.
JMA-Architecten
Largest movements
- Cash +€70,881
up €70,881 (+98.8%), from €71,749 to €142,631
mainly Net result for the year (+€190,092) and Receivables within one year (+€56,079)
- Receivables within one year -€56,079
down €56,079 (-27.7%), from €202,610 to €146,531
of which Other amounts receivable: -€59,005
- Financial fixed assets +€35,000
up €35,000 (+9.8%), from €356,100 to €391,100
- Tangible fixed assets -€9,129
down €9,129 (-12.1%), from €75,450 to €66,321
of which Furniture and vehicles: -€7,883
- Other debts +€31,367
up €31,367 (+20.9%), from €150,000 to €181,367
- Reserves +€10,092
up €10,092 (+2.1%), from €491,789 to €501,881
- Gross operating margin +€19,628
up €19,628 (+17.8%), from €110,420 to €130,048
- Financial income -€18,956
down €18,956 (-15.4%), from €122,932 to €103,976
of which Financial income: -€10,723
- Depreciation +€5,923
up €5,923 (+176%), from €3,356 to €9,279
- Taxes +€1,976
up €1,976 (+6.5%), from €30,278 to €32,254
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 | €707,370 | €747,893 | +€40,524 | +5.7% |
| Fixed assets | 21/28 | €431,801 | €457,521 | +€25,721 | +6.0% |
| Intangible fixed assets | 21 | €250 | €100 | -€150 | -60.0% |
| Tangible fixed assets | 22/27 | €75,450 | €66,321 | -€9,129 | -12.1% |
| Furniture and vehicles | 24 | €37,455 | €29,572 | -€7,883 | -21.0% |
| Other tangible fixed assets | 26 | €37,995 | €36,749 | -€1,246 | -3.3% |
| Financial fixed assets | 28 | €356,100 | €391,100 | +€35,000 | +9.8% |
| Current assets | 29/58 | €275,569 | €290,372 | +€14,803 | +5.4% |
| Amounts receivable within one year | 40/41 | €202,610 | €146,531 | -€56,079 | -27.7% |
| Trade receivables | 40 | €17,954 | €20,880 | +€2,926 | +16.3% |
| Other amounts receivable | 41 | €184,656 | €125,651 | -€59,005 | -32.0% |
| Cash at bank and in hand | 54/58 | €71,749 | €142,631 | +€70,881 | +98.8% |
| Deferred charges and accrued income | 490/1 | €1,210 | €1,210 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €707,370 | €747,893 | +€40,524 | +5.7% |
| Equity | 10/15 | €510,389 | €520,481 | +€10,092 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €491,789 | €501,881 | +€10,092 | +2.1% |
| Distributable reserves | 133 | €491,789 | €501,881 | +€10,092 | +2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €196,981 | €227,413 | +€30,432 | +15.4% |
| Amounts payable after more than one year | 17 | €34,604 | €31,853 | -€2,752 | -8.0% |
| Financial debts | 170/4 | €34,604 | €31,853 | -€2,752 | -8.0% |
| Amounts payable within one year | 42/48 | €162,377 | €195,560 | +€33,183 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €2,710 | €2,752 | +€42 | +1.5% |
| Trade debts | 44 | €3,887 | €3,599 | -€288 | -7.4% |
| Suppliers | 440/4 | €3,887 | €3,599 | -€288 | -7.4% |
| Taxes, remuneration and social security | 45 | €5,780 | €7,843 | +€2,063 | +35.7% |
| Taxes | 450/3 | €5,780 | €7,843 | +€2,063 | +35.7% |
| Other amounts payable | 47/48 | €150,000 | €181,367 | +€31,367 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,356 | €9,279 | +€5,923 | +176% |
| Other operating charges | 640/8 | €803 | €1,601 | +€798 | +99.3% |
| Gross operating margin | 9900 | €110,420 | €130,048 | +€19,628 | +17.8% |
| Operating profit (loss) | 9901 | €106,261 | €119,168 | +€12,907 | +12.1% |
| Financial income | 75/76B | €122,932 | €103,976 | -€18,956 | -15.4% |
| Recurring financial income | 75 | €114,699 | €103,976 | -€10,723 | -9.3% |
| Non-recurring financial income | 76B | €8,233 | €0 | -€8,233 | -100% |
| Financial charges | 65/66B | €849 | €799 | -€51 | -6.0% |
| Recurring financial charges | 65 | €849 | €799 | -€51 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €228,344 | €222,346 | -€5,998 | -2.6% |
| Income taxes | 67/77 | €30,278 | €32,254 | +€1,976 | +6.5% |
| Profit (loss) for the period | 9904 | €198,066 | €190,092 | -€7,974 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €198,066 | €190,092 | -€7,974 | -4.0% |
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 27 October 2026 via checked.be.