Jonas Claeys Architects: what changed
Jonas Claeys Architects
Largest movements
- Cash +€11,972
up €11,972 (+226%), from €5,294 to €17,266
- Tangible fixed assets -€9,959
down €9,959 (-7.0%), from €141,460 to €131,501
of which Land and buildings: -€13,500
- Receivables within one year -€6,296
down €6,296 (-21.9%), from €28,746 to €22,450
of which Other amounts receivable: -€3,654
- Debts after one year -€22,833
down €22,833 (-17.2%), from €132,844 to €110,011
- Other debts +€15,559
up €15,559 (+444%), from €3,506 to €19,065
- Trade debts +€4,497
up €4,497 (+341%), from €1,319 to €5,816
- Tax, wage and social debts -€3,375
down €3,375 (-59.2%), from €5,699 to €2,323
of which Taxes: -€5,175
- Depreciation -€4,219
down €4,219 (-32.4%), from €13,038 to €8,819
- Gross operating margin -€2,658
down €2,658 (-14.0%), from €19,027 to €16,369
- Taxes -€382
down €382 (-15.8%), from €2,422 to €2,040
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,500 | €171,216 | -€4,284 | -2.4% |
| Fixed assets | 21/28 | €141,460 | €131,501 | -€9,959 | -7.0% |
| Tangible fixed assets | 22/27 | €141,460 | €131,501 | -€9,959 | -7.0% |
| Land and buildings | 22 | €114,750 | €101,250 | -€13,500 | -11.8% |
| Plant, machinery and equipment | 23 | €22,730 | €27,623 | +€4,894 | +21.5% |
| Furniture and vehicles | 24 | €3,981 | €2,628 | -€1,353 | -34.0% |
| Current assets | 29/58 | €34,040 | €39,715 | +€5,676 | +16.7% |
| Amounts receivable within one year | 40/41 | €28,746 | €22,450 | -€6,296 | -21.9% |
| Trade receivables | 40 | €24,727 | €22,085 | -€2,642 | -10.7% |
| Other amounts receivable | 41 | €4,019 | €365 | -€3,654 | -90.9% |
| Cash at bank and in hand | 54/58 | €5,294 | €17,266 | +€11,972 | +226% |
| Total equity and liabilities | 10/49 | €175,500 | €171,216 | -€4,284 | -2.4% |
| Equity | 10/15 | €24,275 | €25,707 | +€1,433 | +5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,635 | €12,067 | +€1,433 | +13.5% |
| Amounts payable | 17/49 | €151,225 | €145,509 | -€5,716 | -3.8% |
| Amounts payable after more than one year | 17 | €132,844 | €110,011 | -€22,833 | -17.2% |
| Financial debts | 170/4 | €132,844 | €110,011 | -€22,833 | -17.2% |
| Amounts payable within one year | 42/48 | €18,381 | €35,498 | +€17,117 | +93.1% |
| Current portion of amounts payable after more than one year | 42 | €7,858 | €8,293 | +€435 | +5.5% |
| Trade debts | 44 | €1,319 | €5,816 | +€4,497 | +341% |
| Suppliers | 440/4 | €1,319 | €5,816 | +€4,497 | +341% |
| Taxes, remuneration and social security | 45 | €5,699 | €2,323 | -€3,375 | -59.2% |
| Taxes | 450/3 | €5,699 | €523 | -€5,175 | -90.8% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €3,506 | €19,065 | +€15,559 | +444% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,038 | €8,819 | -€4,219 | -32.4% |
| Other operating charges | 640/8 | €63 | €150 | +€87 | +138% |
| Gross operating margin | 9900 | €19,027 | €16,369 | -€2,658 | -14.0% |
| Operating profit (loss) | 9901 | €5,926 | €7,399 | +€1,474 | +24.9% |
| Financial charges | 65/66B | €2,434 | €2,604 | +€170 | +7.0% |
| Recurring financial charges | 65 | €2,434 | €2,604 | +€170 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €3,492 | €4,796 | +€1,304 | +37.3% |
| Income taxes | 67/77 | €2,422 | €2,040 | -€382 | -15.8% |
| Profit (loss) for the period | 9904 | €1,070 | €2,756 | +€1,685 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €1,070 | €2,756 | +€1,685 | +157% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.