JN 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.
JN ARCHITECTEN
Largest movements
- Cash +€119,910
up €119,910 (+104%), from €115,725 to €235,635
mainly Debts after one year (+€74,815) and Net result for the year (+€49,880)
- Tangible fixed assets +€29,006
up €29,006 (+86.4%), from €33,584 to €62,589
of which Land and buildings: +€37,729
- Receivables after one year -€5,000
down €5,000 (-16.6%), from €30,080 to €25,080
- Debts after one year +€74,815
up €74,815, from €0 to €74,815
- Reserves +€49,880
up €49,880 (+25.6%), from €194,748 to €244,628
- Current portion of long-term debt +€13,764
up €13,764 (+264%), from €5,221 to €18,985
- Trade debts +€4,074
up €4,074 (+27.5%), from €14,813 to €18,887
- Gross operating margin +€36,979
up €36,979 (+88.8%), from €41,627 to €78,606
- Taxes +€6,501
up €6,501 (+78.9%), from €8,239 to €14,740
- Financial charges +€981
up €981 (+169%), from €581 to €1,561
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 | €226,477 | €367,788 | +€141,312 | +62.4% |
| Fixed assets | 21/28 | €33,584 | €62,589 | +€29,006 | +86.4% |
| Tangible fixed assets | 22/27 | €33,584 | €62,589 | +€29,006 | +86.4% |
| Land and buildings | 22 | €21,518 | €59,247 | +€37,729 | +175% |
| Plant, machinery and equipment | 23 | €294 | €19 | -€276 | -93.6% |
| Furniture and vehicles | 24 | €10,401 | €2,322 | -€8,079 | -77.7% |
| Other tangible fixed assets | 26 | €1,371 | €1,002 | -€369 | -26.9% |
| Current assets | 29/58 | €192,893 | €305,199 | +€112,306 | +58.2% |
| Amounts receivable after more than one year | 29 | €30,080 | €25,080 | -€5,000 | -16.6% |
| Other amounts receivable | 291 | €30,080 | €25,080 | -€5,000 | -16.6% |
| Amounts receivable within one year | 40/41 | €45,415 | €42,941 | -€2,474 | -5.4% |
| Trade receivables | 40 | €28,930 | €26,619 | -€2,311 | -8.0% |
| Other amounts receivable | 41 | €16,485 | €16,322 | -€163 | -1.0% |
| Cash at bank and in hand | 54/58 | €115,725 | €235,635 | +€119,910 | +104% |
| Deferred charges and accrued income | 490/1 | €1,673 | €1,543 | -€130 | -7.8% |
| Total equity and liabilities | 10/49 | €226,477 | €367,788 | +€141,312 | +62.4% |
| Equity | 10/15 | €195,948 | €245,828 | +€49,880 | +25.5% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €194,748 | €244,628 | +€49,880 | +25.6% |
| Distributable reserves | 133 | €194,748 | €244,628 | +€49,880 | +25.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,529 | €121,961 | +€91,432 | +299% |
| Amounts payable after more than one year | 17 | €0 | €74,815 | +€74,815 | |
| Financial debts | 170/4 | €0 | €74,815 | +€74,815 | |
| Amounts payable within one year | 42/48 | €30,529 | €47,146 | +€16,617 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €5,221 | €18,985 | +€13,764 | +264% |
| Trade debts | 44 | €14,813 | €18,887 | +€4,074 | +27.5% |
| Suppliers | 440/4 | €14,813 | €18,887 | +€4,074 | +27.5% |
| Taxes, remuneration and social security | 45 | €4,718 | €5,608 | +€890 | +18.9% |
| Taxes | 450/3 | €4,718 | €5,608 | +€890 | +18.9% |
| Other amounts payable | 47/48 | €5,777 | €3,665 | -€2,112 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,521 | €12,996 | -€524 | -3.9% |
| Other operating charges | 640/8 | €718 | €765 | +€47 | +6.5% |
| Gross operating margin | 9900 | €41,627 | €78,606 | +€36,979 | +88.8% |
| Operating profit (loss) | 9901 | €27,389 | €64,845 | +€37,456 | +137% |
| Financial income | 75/76B | €963 | €1,336 | +€373 | +38.8% |
| Recurring financial income | 75 | €963 | €1,336 | +€373 | +38.8% |
| Financial charges | 65/66B | €581 | €1,561 | +€981 | +169% |
| Recurring financial charges | 65 | €581 | €1,561 | +€981 | +169% |
| Profit (loss) for the period before taxes | 9903 | €27,771 | €64,620 | +€36,849 | +133% |
| Income taxes | 67/77 | €8,239 | €14,740 | +€6,501 | +78.9% |
| Profit (loss) for the period | 9904 | €19,532 | €49,880 | +€30,348 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €19,532 | €49,880 | +€30,348 | +155% |
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 24 October 2026 via checked.be.