JW Architects: 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 Architects
Largest movements
- Cash -€64,791
down €64,791 (-27.2%), from €237,948 to €173,157
mainly Contributions, distributions and other (-€296,714) and Investment in fixed assets (net) (-€40,417)
- Tangible fixed assets +€33,962
up €33,962 (+333%), from €10,200 to €44,162
of which Other tangible fixed assets: +€20,804
- Current investments +€24,033
up €24,033 (+48.1%), from €50,000 to €74,033
- Deferred charges and accrued income +€12,188
up €12,188 (+527%), from €2,311 to €14,499
- Receivables within one year +€10,006
up €10,006 (+59.7%), from €16,767 to €26,773
of which Trade receivables: +€7,018
- Other debts +€282,062
up €282,062 (+1,925%), from €14,652 to €296,714
- Profit (loss) carried forward -€247,555
no longer reported in 2025 (was €247,555)
- Tax, wage and social debts -€20,090
down €20,090 (-60.3%), from €33,308 to €13,218
- Gross operating margin -€62,408
down €62,408 (-47.3%), from €132,062 to €69,655
- Taxes -€14,520
down €14,520 (-52.5%), from €27,674 to €13,154
- Financial income -€2,268
down €2,268 (-98.6%), from €2,301 to €33
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 | €317,227 | €333,624 | +€16,397 | +5.2% |
| Fixed assets | 21/28 | €10,200 | €45,162 | +€34,962 | +343% |
| Tangible fixed assets | 22/27 | €10,200 | €44,162 | +€33,962 | +333% |
| Furniture and vehicles | 24 | €10,200 | €23,358 | +€13,158 | +129% |
| Other tangible fixed assets | 26 | - | €20,804 | +€20,804 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €307,027 | €288,462 | -€18,565 | -6.0% |
| Amounts receivable within one year | 40/41 | €16,767 | €26,773 | +€10,006 | +59.7% |
| Trade receivables | 40 | €16,767 | €23,785 | +€7,018 | +41.9% |
| Other amounts receivable | 41 | - | €2,988 | +€2,988 | |
| Current investments | 50/53 | €50,000 | €74,033 | +€24,033 | +48.1% |
| Cash at bank and in hand | 54/58 | €237,948 | €173,157 | -€64,791 | -27.2% |
| Deferred charges and accrued income | 490/1 | €2,311 | €14,499 | +€12,188 | +527% |
| Total equity and liabilities | 10/49 | €317,227 | €333,624 | +€16,397 | +5.2% |
| Equity | 10/15 | €252,555 | €5,000 | -€247,555 | -98.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247,555 | - | -€247,555 | |
| Amounts payable | 17/49 | €64,672 | €328,624 | +€263,952 | +408% |
| Amounts payable within one year | 42/48 | €64,616 | €328,606 | +€263,989 | +409% |
| Trade debts | 44 | €16,657 | €18,674 | +€2,018 | +12.1% |
| Suppliers | 440/4 | €16,657 | €18,674 | +€2,018 | +12.1% |
| Taxes, remuneration and social security | 45 | €33,308 | €13,218 | -€20,090 | -60.3% |
| Taxes | 450/3 | €33,308 | €13,218 | -€20,090 | -60.3% |
| Other amounts payable | 47/48 | €14,652 | €296,714 | +€282,062 | +1,925% |
| Accrued charges and deferred income | 492/3 | €56 | €18 | -€38 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,867 | €5,455 | +€588 | +12.1% |
| Other operating charges | 640/8 | €1,346 | €1,440 | +€95 | +7.0% |
| Gross operating margin | 9900 | €132,062 | €69,655 | -€62,408 | -47.3% |
| Operating profit (loss) | 9901 | €125,850 | €62,759 | -€63,090 | -50.1% |
| Financial income | 75/76B | €2,301 | €33 | -€2,268 | -98.6% |
| Recurring financial income | 75 | €2,301 | €33 | -€2,268 | -98.6% |
| Financial charges | 65/66B | €568 | €479 | -€89 | -15.6% |
| Recurring financial charges | 65 | €568 | €479 | -€89 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €127,583 | €62,313 | -€65,269 | -51.2% |
| Income taxes | 67/77 | €27,674 | €13,154 | -€14,520 | -52.5% |
| Profit (loss) for the period | 9904 | €99,909 | €49,159 | -€50,749 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €99,909 | €49,159 | -€50,749 | -50.8% |
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 27 October 2026 via checked.be.