J & J 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 & J Design
Largest movements
- Receivables within one year -€36,393
down €36,393 (-97.5%), from €37,345 to €952
of which Trade receivables: -€34,951
- Cash +€3,683
up €3,683 (+59.6%), from €6,181 to €9,864
mainly Receivables within one year (+€36,393) and Net result for the year (+€1,574)
- Tangible fixed assets -€590
down €590 (-28.6%), from €2,065 to €1,475
- Trade debts -€34,874
no longer reported in 2025 (was €34,874)
- Reserves +€1,574
up €1,574 (+13.8%), from €11,367 to €12,941
of which Distributable reserves: +€1,574
- Gross operating margin +€1,625
up €1,625 (+136%), from €1,194 to €2,819
- Taxes +€157
new in 2025: €157
- Other operating charges -€151
down €151 (-26.4%), from €572 to €421
- Financial charges +€66
up €66 (+600%), from €11 to €77
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 | €52,441 | €19,141 | -€33,300 | -63.5% |
| Fixed assets | 21/28 | €2,065 | €1,475 | -€590 | -28.6% |
| Tangible fixed assets | 22/27 | €2,065 | €1,475 | -€590 | -28.6% |
| Furniture and vehicles | 24 | €2,065 | €1,475 | -€590 | -28.6% |
| Current assets | 29/58 | €50,376 | €17,666 | -€32,710 | -64.9% |
| Stocks and contracts in progress | 3 | €6,850 | €6,850 | = | 0.0% |
| Stocks | 30/36 | €6,850 | €6,850 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,345 | €952 | -€36,393 | -97.5% |
| Trade receivables | 40 | €34,951 | - | -€34,951 | |
| Other amounts receivable | 41 | €2,394 | €952 | -€1,442 | -60.2% |
| Cash at bank and in hand | 54/58 | €6,181 | €9,864 | +€3,683 | +59.6% |
| Total equity and liabilities | 10/49 | €52,441 | €19,141 | -€33,300 | -63.5% |
| Equity | 10/15 | €17,567 | €19,141 | +€1,574 | +9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,367 | €12,941 | +€1,574 | +13.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,507 | €11,081 | +€1,574 | +16.6% |
| Amounts payable | 17/49 | €34,874 | - | -€34,874 | |
| Amounts payable within one year | 42/48 | €34,874 | - | -€34,874 | |
| Trade debts | 44 | €34,874 | - | -€34,874 | |
| Suppliers | 440/4 | €34,874 | - | -€34,874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €590 | €590 | = | 0.0% |
| Other operating charges | 640/8 | €572 | €421 | -€151 | -26.4% |
| Gross operating margin | 9900 | €1,194 | €2,819 | +€1,625 | +136% |
| Operating profit (loss) | 9901 | €32 | €1,808 | +€1,776 | +5,550% |
| Financial charges | 65/66B | €11 | €77 | +€66 | +600% |
| Recurring financial charges | 65 | €11 | €77 | +€66 | +600% |
| Profit (loss) for the period before taxes | 9903 | €21 | €1,731 | +€1,710 | +8,143% |
| Income taxes | 67/77 | - | €157 | +€157 | |
| Profit (loss) for the period | 9904 | €21 | €1,574 | +€1,553 | +7,395% |
| Profit (loss) for the period to be appropriated | 9905 | €21 | €1,574 | +€1,553 | +7,395% |
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 24 October 2026 via checked.be.