KJ-Architect: 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.
KJ-Architect
Largest movements
- Tangible fixed assets -€40,804
down €40,804 (-12.7%), from €320,097 to €279,293
of which Land and buildings: -€22,379
- Cash -€14,569
down €14,569 (-27.6%), from €52,792 to €38,224
mainly Contributions, distributions and other (-€53,174) and Debts after one year (-€23,003)
- Current investments +€10,600
up €10,600 (+7.9%), from €135,000 to €145,600
- Receivables within one year +€6,672
up €6,672 (+14.5%), from €45,992 to €52,664
of which Other amounts receivable: +€6,886
- Reserves +€58,453
up €58,453 (+3,143%), from €1,860 to €60,313
of which Distributable reserves: +€60,313
- Profit (loss) carried forward -€53,174
down €53,174 (-26.6%), from €199,717 to €146,543
- Debts after one year -€23,003
down €23,003 (-10.2%), from €225,954 to €202,951
- Other debts -€13,138
down €13,138 (-64.6%), from €20,342 to €7,204
- Tax, wage and social debts -€11,037
down €11,037 (-27.1%), from €40,683 to €29,647
- Gross operating margin -€92,712
down €92,712 (-41.4%), from €224,109 to €131,396
- Taxes -€14,439
down €14,439 (-34.1%), from €42,336 to €27,897
- Depreciation +€9,224
up €9,224 (+29.2%), from €31,580 to €40,804
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 | €556,164 | €518,186 | -€37,978 | -6.8% |
| Fixed assets | 21/28 | €320,097 | €279,293 | -€40,804 | -12.7% |
| Tangible fixed assets | 22/27 | €320,097 | €279,293 | -€40,804 | -12.7% |
| Land and buildings | 22 | €239,011 | €216,632 | -€22,379 | -9.4% |
| Plant, machinery and equipment | 23 | €18,745 | €13,353 | -€5,391 | -28.8% |
| Furniture and vehicles | 24 | €62,341 | €49,308 | -€13,034 | -20.9% |
| Current assets | 29/58 | €236,067 | €238,893 | +€2,826 | +1.2% |
| Amounts receivable within one year | 40/41 | €45,992 | €52,664 | +€6,672 | +14.5% |
| Trade receivables | 40 | €39,930 | €39,716 | -€214 | -0.5% |
| Other amounts receivable | 41 | €6,062 | €12,949 | +€6,886 | +114% |
| Current investments | 50/53 | €135,000 | €145,600 | +€10,600 | +7.9% |
| Cash at bank and in hand | 54/58 | €52,792 | €38,224 | -€14,569 | -27.6% |
| Deferred charges and accrued income | 490/1 | €2,282 | €2,406 | +€123 | +5.4% |
| Total equity and liabilities | 10/49 | €556,164 | €518,186 | -€37,978 | -6.8% |
| Equity | 10/15 | €220,177 | €225,456 | +€5,280 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €60,313 | +€58,453 | +3,143% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €60,313 | +€60,313 | |
| Profit (loss) carried forward | 14 | €199,717 | €146,543 | -€53,174 | -26.6% |
| Amounts payable | 17/49 | €335,987 | €292,730 | -€43,257 | -12.9% |
| Amounts payable after more than one year | 17 | €225,954 | €202,951 | -€23,003 | -10.2% |
| Financial debts | 170/4 | €225,954 | €202,951 | -€23,003 | -10.2% |
| Amounts payable within one year | 42/48 | €84,609 | €60,954 | -€23,655 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €22,465 | €23,003 | +€538 | +2.4% |
| Trade debts | 44 | €1,119 | €1,101 | -€18 | -1.6% |
| Suppliers | 440/4 | €1,119 | €1,101 | -€18 | -1.6% |
| Taxes, remuneration and social security | 45 | €40,683 | €29,647 | -€11,037 | -27.1% |
| Taxes | 450/3 | €40,683 | €29,647 | -€11,037 | -27.1% |
| Other amounts payable | 47/48 | €20,342 | €7,204 | -€13,138 | -64.6% |
| Accrued charges and deferred income | 492/3 | €25,423 | €28,825 | +€3,401 | +13.4% |
| Non-recurring operating income | 76A | €9,050 | - | -€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,580 | €40,804 | +€9,224 | +29.2% |
| Other operating charges | 640/8 | €227 | €980 | +€753 | +332% |
| Gross operating margin | 9900 | €224,109 | €131,396 | -€92,712 | -41.4% |
| Operating profit (loss) | 9901 | €192,302 | €89,613 | -€102,689 | -53.4% |
| Financial income | 75/76B | €334 | €1,462 | +€1,128 | +338% |
| Recurring financial income | 75 | €334 | €1,462 | +€1,128 | +338% |
| Financial charges | 65/66B | €3,757 | €4,725 | +€968 | +25.8% |
| Recurring financial charges | 65 | €3,757 | €4,725 | +€968 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €188,879 | €86,350 | -€102,529 | -54.3% |
| Income taxes | 67/77 | €42,336 | €27,897 | -€14,439 | -34.1% |
| Profit (loss) for the period | 9904 | €146,543 | €58,453 | -€88,090 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €146,543 | €58,453 | -€88,090 | -60.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.