JMD 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.
JMD ARCHITECTEN
Largest movements
- Cash +€11,116
up €11,116 (+83.6%), from €13,295 to €24,411
mainly Other debts (+€16,726) and Trade debts (+€13,648)
- Receivables within one year -€7,209
down €7,209 (-21.0%), from €34,272 to €27,063
of which Other amounts receivable: -€7,994
- Tangible fixed assets -€2,841
down €2,841 (-39.7%), from €7,166 to €4,324
- Reserves -€16,860
down €16,860 (-46.4%), from €36,330 to €19,470
- Other debts +€16,726
new in 2024: €16,726
- Profit (loss) carried forward -€16,436
down €16,436, from €14,249 to -€2,188
- Trade debts +€13,648
up €13,648 (+351%), from €3,892 to €17,539
- Tax, wage and social debts +€4,642
up €4,642 (+52.3%), from €8,881 to €13,523
- Taxes -€3,390
down €3,390 (-54.5%), from €6,224 to €2,835
- Gross operating margin +€2,162
up €2,162 (+11.7%), from €18,426 to €20,588
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,283 | €86,092 | +€1,810 | +2.1% |
| Fixed assets | 21/28 | €7,166 | €4,324 | -€2,841 | -39.7% |
| Tangible fixed assets | 22/27 | €7,166 | €4,324 | -€2,841 | -39.7% |
| Furniture and vehicles | 24 | €7,166 | €4,324 | -€2,841 | -39.7% |
| Current assets | 29/58 | €77,117 | €81,768 | +€4,651 | +6.0% |
| Amounts receivable after more than one year | 29 | €20,520 | €20,520 | = | 0.0% |
| Other amounts receivable | 291 | €20,520 | €20,520 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,462 | €3,462 | = | 0.0% |
| Stocks | 30/36 | €3,462 | €3,462 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,272 | €27,063 | -€7,209 | -21.0% |
| Trade receivables | 40 | €18,495 | €19,280 | +€785 | +4.2% |
| Other amounts receivable | 41 | €15,778 | €7,784 | -€7,994 | -50.7% |
| Cash at bank and in hand | 54/58 | €13,295 | €24,411 | +€11,116 | +83.6% |
| Deferred charges and accrued income | 490/1 | €5,568 | €6,312 | +€744 | +13.4% |
| Total equity and liabilities | 10/49 | €84,283 | €86,092 | +€1,810 | +2.1% |
| Equity | 10/15 | €69,179 | €35,883 | -€33,296 | -48.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,330 | €19,470 | -€16,860 | -46.4% |
| Distributable reserves | 133 | €36,330 | €19,470 | -€16,860 | -46.4% |
| Profit (loss) carried forward | 14 | €14,249 | -€2,188 | -€16,436 | |
| Amounts payable | 17/49 | €15,103 | €50,209 | +€35,106 | +232% |
| Amounts payable within one year | 42/48 | €15,103 | €50,121 | +€35,018 | +232% |
| Current portion of amounts payable after more than one year | 42 | €2,330 | €2,332 | +€2 | +0.1% |
| Trade debts | 44 | €3,892 | €17,539 | +€13,648 | +351% |
| Suppliers | 440/4 | €3,892 | €17,539 | +€13,648 | +351% |
| Taxes, remuneration and social security | 45 | €8,881 | €13,523 | +€4,642 | +52.3% |
| Taxes | 450/3 | €8,881 | €13,523 | +€4,642 | +52.3% |
| Other amounts payable | 47/48 | - | €16,726 | +€16,726 | |
| Accrued charges and deferred income | 492/3 | - | €88 | +€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,349 | €3,279 | -€69 | -2.1% |
| Other operating charges | 640/8 | €1,730 | €1,858 | +€128 | +7.4% |
| Non-recurring operating charges | 66A | - | €14,650 | +€14,650 | |
| Gross operating margin | 9900 | €18,426 | €20,588 | +€2,162 | +11.7% |
| Operating profit (loss) | 9901 | €13,347 | €800 | -€12,547 | -94.0% |
| Financial income | 75/76B | €527 | €520 | -€7 | -1.2% |
| Recurring financial income | 75 | €527 | €520 | -€7 | -1.2% |
| Financial charges | 65/66B | €557 | €673 | +€115 | +20.7% |
| Recurring financial charges | 65 | €557 | €673 | +€115 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €13,317 | €647 | -€12,669 | -95.1% |
| Income taxes | 67/77 | €6,224 | €2,835 | -€3,390 | -54.5% |
| Profit (loss) for the period | 9904 | €7,092 | -€2,188 | -€9,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,092 | -€2,188 | -€9,280 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.