Giulia De Jonckheere Design: 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.
Giulia De Jonckheere Design
Largest movements
- Cash -€101,921
down €101,921 (-82.2%), from €124,067 to €22,145
mainly Net result for the year (-€179,567) and Tax, wage and social debts (-€21,133)
- Receivables within one year -€88,243
down €88,243 (-69.0%), from €127,916 to €39,672
of which Trade receivables: -€88,051
- Stocks and contracts +€19,600
up €19,600 (+5.8%), from €336,803 to €356,403
- Profit (loss) carried forward -€179,567
down €179,567, from €103,229 to -€76,338
- Other debts +€54,582
up €54,582 (+55.9%), from €97,667 to €152,249
- Tax, wage and social debts -€21,133
down €21,133 (-40.4%), from €52,355 to €31,222
- Advances received -€20,500
no longer reported in 2025 (was €20,500)
- Trade debts -€5,899
down €5,899 (-2.1%), from €286,804 to €280,905
- Gross operating margin -€207,387
down €207,387, from €29,704 to -€177,682
- Taxes -€6,123
no longer reported in 2025 (was €6,123)
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 | €589,290 | €418,462 | -€170,828 | -29.0% |
| Fixed assets | 21/28 | €504 | €241 | -€263 | -52.2% |
| Tangible fixed assets | 22/27 | €504 | €241 | -€263 | -52.2% |
| Furniture and vehicles | 24 | €504 | €241 | -€263 | -52.2% |
| Current assets | 29/58 | €588,786 | €418,221 | -€170,565 | -29.0% |
| Stocks and contracts in progress | 3 | €336,803 | €356,403 | +€19,600 | +5.8% |
| Stocks | 30/36 | €336,803 | €356,403 | +€19,600 | +5.8% |
| Amounts receivable within one year | 40/41 | €127,916 | €39,672 | -€88,243 | -69.0% |
| Trade receivables | 40 | €126,107 | €38,056 | -€88,051 | -69.8% |
| Other amounts receivable | 41 | €1,809 | €1,616 | -€193 | -10.7% |
| Cash at bank and in hand | 54/58 | €124,067 | €22,145 | -€101,921 | -82.2% |
| Total equity and liabilities | 10/49 | €589,290 | €418,462 | -€170,828 | -29.0% |
| Equity | 10/15 | €131,829 | -€47,738 | -€179,567 | |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,229 | -€76,338 | -€179,567 | |
| Amounts payable | 17/49 | €457,461 | €466,200 | +€8,739 | +1.9% |
| Amounts payable within one year | 42/48 | €457,461 | €466,200 | +€8,739 | +1.9% |
| Financial debts | 43 | €134 | €1,824 | +€1,689 | +1,260% |
| Credit institutions | 430/8 | €134 | €1,824 | +€1,689 | +1,260% |
| Trade debts | 44 | €286,804 | €280,905 | -€5,899 | -2.1% |
| Suppliers | 440/4 | €286,804 | €280,905 | -€5,899 | -2.1% |
| Advances received on contracts in progress | 46 | €20,500 | - | -€20,500 | |
| Taxes, remuneration and social security | 45 | €52,355 | €31,222 | -€21,133 | -40.4% |
| Taxes | 450/3 | €52,355 | €31,222 | -€21,133 | -40.4% |
| Other amounts payable | 47/48 | €97,667 | €152,249 | +€54,582 | +55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263 | €263 | = | 0.0% |
| Other operating charges | 640/8 | €587 | €575 | -€13 | -2.1% |
| Gross operating margin | 9900 | €29,704 | -€177,682 | -€207,387 | |
| Operating profit (loss) | 9901 | €28,854 | -€178,520 | -€207,374 | |
| Financial income | 75/76B | €1,470 | €2,140 | +€670 | +45.6% |
| Recurring financial income | 75 | €1,470 | €2,140 | +€670 | +45.6% |
| Financial charges | 65/66B | €2,671 | €3,188 | +€517 | +19.4% |
| Recurring financial charges | 65 | €2,671 | €3,188 | +€517 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €27,654 | -€179,567 | -€207,221 | |
| Income taxes | 67/77 | €6,123 | - | -€6,123 | |
| Profit (loss) for the period | 9904 | €21,531 | -€179,567 | -€201,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,531 | -€179,567 | -€201,098 |
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 26 October 2026 via checked.be.