Patrick Jourdan architecture: 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.
Patrick Jourdan architecture
Largest movements
- Cash +€120,953
up €120,953 (+165%), from €73,321 to €194,273
mainly Net result for the year (+€96,252) and Depreciation (+€12,523)
- Tangible fixed assets -€12,523
down €12,523 (-49.9%), from €25,117 to €12,595
- Reserves +€96,250
new in 2025: €96,250
- Tax, wage and social debts +€11,736
up €11,736 (+27.6%), from €42,469 to €54,205
- Taxes +€11,342
up €11,342 (+39.2%), from €28,917 to €40,258
- Gross operating margin +€7,259
up €7,259 (+5.1%), from €143,031 to €150,289
- Depreciation +€3,229
up €3,229 (+34.7%), from €9,294 to €12,523
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 | €150,396 | €261,135 | +€110,739 | +73.6% |
| Fixed assets | 21/28 | €25,117 | €12,595 | -€12,523 | -49.9% |
| Tangible fixed assets | 22/27 | €25,117 | €12,595 | -€12,523 | -49.9% |
| Furniture and vehicles | 24 | €25,117 | €12,595 | -€12,523 | -49.9% |
| Current assets | 29/58 | €125,278 | €248,541 | +€123,262 | +98.4% |
| Amounts receivable within one year | 40/41 | €50,296 | €51,743 | +€1,447 | +2.9% |
| Trade receivables | 40 | €50,296 | €51,685 | +€1,389 | +2.8% |
| Other amounts receivable | 41 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €73,321 | €194,273 | +€120,953 | +165% |
| Deferred charges and accrued income | 490/1 | €1,662 | €2,524 | +€863 | +51.9% |
| Total equity and liabilities | 10/49 | €150,396 | €261,135 | +€110,739 | +73.6% |
| Equity | 10/15 | €105,686 | €201,938 | +€96,252 | +91.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €96,250 | +€96,250 | |
| Distributable reserves | 133 | - | €96,250 | +€96,250 | |
| Profit (loss) carried forward | 14 | €102,686 | €102,688 | +€2 | 0.0% |
| Amounts payable | 17/49 | €44,710 | €59,197 | +€14,487 | +32.4% |
| Amounts payable within one year | 42/48 | €44,710 | €59,197 | +€14,487 | +32.4% |
| Trade debts | 44 | €347 | €1,499 | +€1,153 | +333% |
| Suppliers | 440/4 | €347 | €1,499 | +€1,153 | +333% |
| Taxes, remuneration and social security | 45 | €42,469 | €54,205 | +€11,736 | +27.6% |
| Taxes | 450/3 | €42,469 | €54,205 | +€11,736 | +27.6% |
| Other amounts payable | 47/48 | €1,895 | €3,493 | +€1,599 | +84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,294 | €12,523 | +€3,229 | +34.7% |
| Other operating charges | 640/8 | €2,018 | €1,001 | -€1,016 | -50.4% |
| Gross operating margin | 9900 | €143,031 | €150,289 | +€7,259 | +5.1% |
| Operating profit (loss) | 9901 | €131,719 | €136,765 | +€5,046 | +3.8% |
| Financial charges | 65/66B | €117 | €255 | +€138 | +118% |
| Recurring financial charges | 65 | €117 | €255 | +€138 | +118% |
| Profit (loss) for the period before taxes | 9903 | €131,602 | €136,510 | +€4,908 | +3.7% |
| Income taxes | 67/77 | €28,917 | €40,258 | +€11,342 | +39.2% |
| Profit (loss) for the period | 9904 | €102,686 | €96,252 | -€6,434 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,686 | €96,252 | -€6,434 | -6.3% |
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 17 October 2026 via checked.be.