J.E.M. DESIGN: what changed
Two fiscal 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.E.M. DESIGN
Largest movements
- Receivables within one year +€14,616
up €14,616 (+137.0%), from €10,666 to €25,282
- Cash +€7,720
up €7,720 (+3150.6%), from €245 to €7,965
mainly Net result for the year (+€16,783) and Trade debts (+€14,017)
- Stocks and contracts +€642
up €642 (+21.4%), from €3,002 to €3,644
- Profit (loss) carried forward +€16,783
up €16,783 (+22.0%), from -€76,280 to -€59,497
- Trade debts +€14,017
up €14,017 (+301.8%), from €4,645 to €18,662
- Short-term financial debts -€9,556
no longer reported in 2025 (was €9,556)
- Tax, wage and social debts +€3,267
up €3,267 (+65.0%), from €5,023 to €8,290
of which Taxes: +€3,232
- Other debts -€1,747
down €1,747 (-2.5%), from €70,066 to €68,319
- Gross operating margin +€16,725
up €16,725 (+396.2%), from €4,221 to €20,946
- Other operating charges -€1,137
down €1,137 (-55.7%), from €2,040 to €903
- Depreciation +€829
up €829 (+62.4%), from €1,329 to €2,158
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.
Cash bridge derived
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 | €22,455 | €45,600 | +€23,145 | +103.1% |
| Fixed assets | 21/28 | €7,908 | €7,810 | -€98 | -1.2% |
| Tangible fixed assets | 22/27 | €7,908 | €7,810 | -€98 | -1.2% |
| Plant, machinery and equipment | 23 | €3,368 | €4,499 | +€1,131 | +33.6% |
| Furniture and vehicles | 24 | €2,699 | €1,735 | -€964 | -35.7% |
| Other tangible fixed assets | 26 | €1,840 | €1,576 | -€264 | -14.4% |
| Current assets | 29/58 | €14,547 | €37,790 | +€23,243 | +159.8% |
| Stocks and contracts in progress | 3 | €3,002 | €3,644 | +€642 | +21.4% |
| Stocks | 30/36 | €3,002 | €3,644 | +€642 | +21.4% |
| Amounts receivable within one year | 40/41 | €10,666 | €25,282 | +€14,616 | +137.0% |
| Trade receivables | 40 | €10,666 | €25,282 | +€14,616 | +137.0% |
| Cash at bank and in hand | 54/58 | €245 | €7,965 | +€7,720 | +3150.6% |
| Deferred charges and accrued income | 490/1 | €634 | €899 | +€265 | +41.8% |
| Total equity and liabilities | 10/49 | €22,455 | €45,600 | +€23,145 | +103.1% |
| Equity | 10/15 | -€68,215 | -€51,432 | +€16,783 | +24.6% |
| Contributions | 10/11 | €6,205 | €6,205 | -€0 | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | -€0 | 0.0% |
| Distributable reserves | 133 | €621 | €621 | +€0 | +0.1% |
| Profit (loss) carried forward | 14 | -€76,280 | -€59,497 | +€16,783 | +22.0% |
| Amounts payable | 17/49 | €90,670 | €97,032 | +€6,363 | +7.0% |
| Amounts payable within one year | 42/48 | €90,290 | €96,326 | +€6,036 | +6.7% |
| Financial debts | 43 | €9,556 | - | -€9,556 | |
| Credit institutions | 430/8 | €9,556 | - | -€9,556 | |
| Trade debts | 44 | €4,645 | €18,662 | +€14,017 | +301.8% |
| Suppliers | 440/4 | €4,645 | €18,662 | +€14,017 | +301.8% |
| Advances received on contracts in progress | 46 | €1,000 | €1,055 | +€55 | +5.5% |
| Taxes, remuneration and social security | 45 | €5,023 | €8,290 | +€3,267 | +65.0% |
| Taxes | 450/3 | €2,458 | €5,690 | +€3,232 | +131.5% |
| Remuneration and social security | 454/9 | €2,565 | €2,600 | +€35 | +1.4% |
| Other amounts payable | 47/48 | €70,066 | €68,319 | -€1,747 | -2.5% |
| Accrued charges and deferred income | 492/3 | €380 | €706 | +€326 | +85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €2,158 | +€829 | +62.4% |
| Other operating charges | 640/8 | €2,040 | €903 | -€1,137 | -55.7% |
| Gross operating margin | 9900 | €4,221 | €20,946 | +€16,725 | +396.2% |
| Operating profit (loss) | 9901 | €852 | €17,885 | +€17,033 | +1998.3% |
| Financial income | 75/76B | €0 | €4 | +€4 | +19900.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +19900.0% |
| Financial charges | 65/66B | €1,219 | €1,106 | -€113 | -9.3% |
| Recurring financial charges | 65 | €1,219 | €1,106 | -€113 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€367 | €16,783 | +€17,150 | |
| Profit (loss) for the period | 9904 | -€367 | €16,783 | +€17,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€367 | €16,783 | +€17,150 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.