JONCKX 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.
JONCKX ARCHITECTEN
Largest movements
- Deferred charges and accrued income -€29,190
down €29,190 (-97.0%), from €30,091 to €902
- Cash +€9,399
up €9,399 (+21.3%), from €44,212 to €53,611
mainly Deferred charges and accrued income (+€29,190) and Depreciation (+€12,821)
- Debts after one year -€15,294
down €15,294 (-16.7%), from €91,765 to €76,471
- Trade debts -€12,294
down €12,294 (-39.0%), from €31,494 to €19,200
- Profit (loss) carried forward +€9,301
up €9,301 (+38.9%), from -€23,891 to -€14,590
- Tax, wage and social debts -€9,003
down €9,003 (-49.9%), from €18,037 to €9,034
of which Remuneration and social security: -€15,800
- Gross operating margin +€16,297
up €16,297 (+48.6%), from €33,502 to €49,798
- Depreciation -€4,695
down €4,695 (-26.8%), from €17,516 to €12,821
- Other operating charges -€2,954
down €2,954 (-67.9%), from €4,353 to €1,399
- Taxes +€1,666
up €1,666 (+700%), from €238 to €1,905
- Financial charges +€1,221
up €1,221 (+14.6%), from €8,362 to €9,584
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 | €308,192 | €284,658 | -€23,533 | -7.6% |
| Fixed assets | 21/28 | €211,231 | €210,152 | -€1,079 | -0.5% |
| Tangible fixed assets | 22/27 | €211,231 | €210,152 | -€1,079 | -0.5% |
| Land and buildings | 22 | €207,393 | €207,225 | -€168 | -0.1% |
| Plant, machinery and equipment | 23 | €585 | €0 | -€585 | -100% |
| Furniture and vehicles | 24 | €3,254 | €2,928 | -€326 | -10.0% |
| Current assets | 29/58 | €96,961 | €74,506 | -€22,454 | -23.2% |
| Amounts receivable within one year | 40/41 | €22,657 | €19,993 | -€2,664 | -11.8% |
| Trade receivables | 40 | €9,441 | €18,895 | +€9,454 | +100% |
| Other amounts receivable | 41 | €13,216 | €1,098 | -€12,118 | -91.7% |
| Cash at bank and in hand | 54/58 | €44,212 | €53,611 | +€9,399 | +21.3% |
| Deferred charges and accrued income | 490/1 | €30,091 | €902 | -€29,190 | -97.0% |
| Total equity and liabilities | 10/49 | €308,192 | €284,658 | -€23,533 | -7.6% |
| Equity | 10/15 | €36,514 | €45,815 | +€9,301 | +25.5% |
| Contributions | 10/11 | €58,550 | €58,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,891 | -€14,590 | +€9,301 | +38.9% |
| Amounts payable | 17/49 | €271,678 | €238,844 | -€32,834 | -12.1% |
| Amounts payable after more than one year | 17 | €91,765 | €76,471 | -€15,294 | -16.7% |
| Financial debts | 170/4 | €91,765 | €76,471 | -€15,294 | -16.7% |
| Amounts payable within one year | 42/48 | €179,480 | €160,750 | -€18,730 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €15,294 | €15,294 | = | 0.0% |
| Trade debts | 44 | €31,494 | €19,200 | -€12,294 | -39.0% |
| Suppliers | 440/4 | €31,494 | €19,200 | -€12,294 | -39.0% |
| Taxes, remuneration and social security | 45 | €18,037 | €9,034 | -€9,003 | -49.9% |
| Taxes | 450/3 | €2,237 | €9,034 | +€6,797 | +304% |
| Remuneration and social security | 454/9 | €15,800 | - | -€15,800 | |
| Other amounts payable | 47/48 | €114,654 | €117,221 | +€2,567 | +2.2% |
| Accrued charges and deferred income | 492/3 | €434 | €1,624 | +€1,190 | +274% |
| Remuneration, social security and pensions | 62 | €2,640 | €2,640 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,516 | €12,821 | -€4,695 | -26.8% |
| Other operating charges | 640/8 | €4,353 | €1,399 | -€2,954 | -67.9% |
| Non-recurring operating charges | 66A | - | €12,150 | +€12,150 | |
| Gross operating margin | 9900 | €33,502 | €49,798 | +€16,297 | +48.6% |
| Operating profit (loss) | 9901 | €8,993 | €20,789 | +€11,796 | +131% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €8,362 | €9,584 | +€1,221 | +14.6% |
| Recurring financial charges | 65 | €8,362 | €9,584 | +€1,221 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €631 | €11,206 | +€10,575 | +1,677% |
| Income taxes | 67/77 | €238 | €1,905 | +€1,666 | +700% |
| Profit (loss) for the period | 9904 | €392 | €9,301 | +€8,909 | +2,270% |
| Profit (loss) for the period to be appropriated | 9905 | €392 | €9,301 | +€8,909 | +2,270% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.