JW 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.
JW ARCHITECTEN
Largest movements
- Current investments +€74,070
up €74,070 (+296%), from €25,000 to €99,070
- Cash -€47,628
down €47,628 (-26.1%), from €182,621 to €134,993
mainly Contributions, distributions and other (-€214,342) and Current investments (-€74,070)
- Receivables within one year +€8,936
up €8,936 (+32.3%), from €27,682 to €36,618
of which Trade receivables: +€10,051
- Tangible fixed assets -€4,545
down €4,545 (-5.5%), from €82,018 to €77,474
of which Plant, machinery and equipment: -€8,666
- Other debts +€120,309
up €120,309 (+1,504%), from €8,002 to €128,311
- Reserves -€95,030
down €95,030 (-32.9%), from €289,180 to €194,150
- Tax, wage and social debts +€5,085
up €5,085 (+130%), from €3,918 to €9,004
- Trade debts +€4,123
up €4,123 (+91.1%), from €4,527 to €8,650
- Profit (loss) carried forward -€3,949
no longer reported in 2025 (was €3,949)
- Gross operating margin +€40,814
up €40,814 (+31.5%), from €129,705 to €170,519
- Financial charges +€2,255
up €2,255 (+442%), from €511 to €2,766
- Taxes +€2,218
up €2,218 (+5.7%), from €38,918 to €41,137
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 | €322,409 | €353,116 | +€30,707 | +9.5% |
| Fixed assets | 21/28 | €82,018 | €77,474 | -€4,545 | -5.5% |
| Tangible fixed assets | 22/27 | €82,018 | €77,474 | -€4,545 | -5.5% |
| Plant, machinery and equipment | 23 | €77,603 | €68,937 | -€8,666 | -11.2% |
| Furniture and vehicles | 24 | €4,416 | €8,537 | +€4,121 | +93.3% |
| Current assets | 29/58 | €240,391 | €275,643 | +€35,251 | +14.7% |
| Amounts receivable within one year | 40/41 | €27,682 | €36,618 | +€8,936 | +32.3% |
| Trade receivables | 40 | €24,667 | €34,718 | +€10,051 | +40.7% |
| Other amounts receivable | 41 | €3,015 | €1,901 | -€1,115 | -37.0% |
| Current investments | 50/53 | €25,000 | €99,070 | +€74,070 | +296% |
| Cash at bank and in hand | 54/58 | €182,621 | €134,993 | -€47,628 | -26.1% |
| Deferred charges and accrued income | 490/1 | €5,089 | €4,962 | -€126 | -2.5% |
| Total equity and liabilities | 10/49 | €322,409 | €353,116 | +€30,707 | +9.5% |
| Equity | 10/15 | €305,529 | €206,550 | -€98,979 | -32.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €289,180 | €194,150 | -€95,030 | -32.9% |
| Distributable reserves | 133 | €289,180 | €194,150 | -€95,030 | -32.9% |
| Profit (loss) carried forward | 14 | €3,949 | - | -€3,949 | |
| Amounts payable | 17/49 | €16,881 | €146,566 | +€129,685 | +768% |
| Amounts payable within one year | 42/48 | €16,447 | €145,964 | +€129,517 | +787% |
| Trade debts | 44 | €4,527 | €8,650 | +€4,123 | +91.1% |
| Suppliers | 440/4 | €4,527 | €8,650 | +€4,123 | +91.1% |
| Taxes, remuneration and social security | 45 | €3,918 | €9,004 | +€5,085 | +130% |
| Taxes | 450/3 | €3,918 | €9,004 | +€5,085 | +130% |
| Other amounts payable | 47/48 | €8,002 | €128,311 | +€120,309 | +1,504% |
| Accrued charges and deferred income | 492/3 | €434 | €602 | +€168 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,217 | €11,660 | +€443 | +3.9% |
| Other operating charges | 640/8 | €989 | €520 | -€469 | -47.5% |
| Non-recurring operating charges | 66A | - | €191 | +€191 | |
| Gross operating margin | 9900 | €129,705 | €170,519 | +€40,814 | +31.5% |
| Operating profit (loss) | 9901 | €117,499 | €158,148 | +€40,649 | +34.6% |
| Financial income | 75/76B | €78 | €1,117 | +€1,039 | +1,326% |
| Recurring financial income | 75 | €78 | €1,117 | +€1,039 | +1,326% |
| Financial charges | 65/66B | €511 | €2,766 | +€2,255 | +442% |
| Recurring financial charges | 65 | €511 | €2,766 | +€2,255 | +442% |
| Profit (loss) for the period before taxes | 9903 | €117,067 | €156,500 | +€39,433 | +33.7% |
| Income taxes | 67/77 | €38,918 | €41,137 | +€2,218 | +5.7% |
| Profit (loss) for the period | 9904 | €78,148 | €115,363 | +€37,215 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,148 | €115,363 | +€37,215 | +47.6% |
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 30 October 2026 via checked.be.