J & C 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.
J & C DESIGN
Largest movements
- Cash +€135,104
up €135,104 (+375%), from €35,998 to €171,102
mainly Other debts (+€50,000) and Investment in fixed assets (net) (+€26,604)
- Tangible fixed assets -€45,361
down €45,361 (-68.3%), from €66,416 to €21,055
of which Furniture and vehicles: -€37,525
- Receivables within one year -€11,854
down €11,854 (-3.2%), from €374,717 to €362,863
of which Other amounts receivable: -€6,388
- Other debts +€50,000
up €50,000 (+3,743%), from €1,336 to €51,336
- Tax, wage and social debts +€23,289
up €23,289 (+41.3%), from €56,441 to €79,730
of which Taxes: +€23,061
- Trade debts +€22,763
up €22,763 (+24.4%), from €93,145 to €115,907
- Debts after one year -€19,180
down €19,180 (-100%), from €19,180 to €0
- Current portion of long-term debt -€14,876
down €14,876 (-100%), from €14,876 to €0
- Staff costs -€58,098
down €58,098 (-8.5%), from €683,990 to €625,892
- Gross operating margin -€42,471
down €42,471 (-5.8%), from €733,883 to €691,413
- Depreciation -€8,623
down €8,623 (-31.5%), from €27,380 to €18,757
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 | €960,136 | €1,031,879 | +€71,743 | +7.5% |
| Fixed assets | 21/28 | €186,566 | €141,205 | -€45,361 | -24.3% |
| Tangible fixed assets | 22/27 | €66,416 | €21,055 | -€45,361 | -68.3% |
| Furniture and vehicles | 24 | €58,154 | €20,630 | -€37,525 | -64.5% |
| Other tangible fixed assets | 26 | €8,262 | €426 | -€7,836 | -94.8% |
| Financial fixed assets | 28 | €120,150 | €120,150 | = | 0.0% |
| Current assets | 29/58 | €773,570 | €890,674 | +€117,103 | +15.1% |
| Stocks and contracts in progress | 3 | €314,889 | €310,711 | -€4,178 | -1.3% |
| Stocks | 30/36 | €314,889 | €310,711 | -€4,178 | -1.3% |
| Amounts receivable within one year | 40/41 | €374,717 | €362,863 | -€11,854 | -3.2% |
| Trade receivables | 40 | €277,563 | €272,098 | -€5,466 | -2.0% |
| Other amounts receivable | 41 | €97,153 | €90,765 | -€6,388 | -6.6% |
| Cash at bank and in hand | 54/58 | €35,998 | €171,102 | +€135,104 | +375% |
| Deferred charges and accrued income | 490/1 | €47,966 | €45,998 | -€1,968 | -4.1% |
| Total equity and liabilities | 10/49 | €960,136 | €1,031,879 | +€71,743 | +7.5% |
| Equity | 10/15 | €775,158 | €783,889 | +€8,731 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €768,958 | €777,689 | +€8,731 | +1.1% |
| Distributable reserves | 133 | €768,958 | €777,689 | +€8,731 | +1.1% |
| Amounts payable | 17/49 | €184,979 | €247,990 | +€63,012 | +34.1% |
| Amounts payable after more than one year | 17 | €19,180 | €0 | -€19,180 | -100% |
| Financial debts | 170/4 | €19,180 | €0 | -€19,180 | -100% |
| Amounts payable within one year | 42/48 | €165,798 | €246,974 | +€81,175 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €14,876 | €0 | -€14,876 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €93,145 | €115,907 | +€22,763 | +24.4% |
| Suppliers | 440/4 | €93,145 | €115,907 | +€22,763 | +24.4% |
| Taxes, remuneration and social security | 45 | €56,441 | €79,730 | +€23,289 | +41.3% |
| Taxes | 450/3 | €4,860 | €27,921 | +€23,061 | +475% |
| Remuneration and social security | 454/9 | €51,581 | €51,809 | +€228 | +0.4% |
| Other amounts payable | 47/48 | €1,336 | €51,336 | +€50,000 | +3,743% |
| Accrued charges and deferred income | 492/3 | €0 | €1,017 | +€1,017 | |
| Non-recurring operating income | 76A | €8,917 | €10,310 | +€1,393 | +15.6% |
| Remuneration, social security and pensions | 62 | €683,990 | €625,892 | -€58,098 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,380 | €18,757 | -€8,623 | -31.5% |
| Other operating charges | 640/8 | €19,647 | €20,004 | +€357 | +1.8% |
| Non-recurring operating charges | 66A | - | €5,604 | +€5,604 | |
| Gross operating margin | 9900 | €733,883 | €691,413 | -€42,471 | -5.8% |
| Operating profit (loss) | 9901 | €2,866 | €21,155 | +€18,289 | +638% |
| Financial income | 75/76B | €1,865 | €102 | -€1,763 | -94.5% |
| Recurring financial income | 75 | €1,865 | €102 | -€1,763 | -94.5% |
| Financial charges | 65/66B | €2,873 | €1,781 | -€1,093 | -38.0% |
| Recurring financial charges | 65 | €2,873 | €1,781 | -€1,093 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €1,858 | €19,477 | +€17,619 | +948% |
| Income taxes | 67/77 | €3,592 | €10,746 | +€7,155 | +199% |
| Profit (loss) for the period | 9904 | -€1,733 | €8,731 | +€10,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,733 | €8,731 | +€10,465 |
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 19 October 2026 via checked.be.