J & S 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 & S DESIGN
Largest movements
- Cash +€37,733
up €37,733 (+935%), from €4,036 to €41,769
mainly Net result for the year (+€24,992) and Depreciation (+€22,508)
- Tangible fixed assets -€11,049
down €11,049 (-5.8%), from €189,132 to €178,083
of which Furniture and vehicles: -€12,471
- Receivables within one year +€6,966
up €6,966 (+6.7%), from €103,873 to €110,839
of which Other amounts receivable: +€3,941
- Deferred charges and accrued income +€5,001
up €5,001 (+212%), from €2,357 to €7,357
- Short-term financial debts -€25,607
no longer reported in 2025 (was €25,607)
- Profit (loss) carried forward +€24,992
up €24,992 (+96.3%), from -€25,953 to -€961
- Trade debts +€21,426
up €21,426 (+92.7%), from €23,111 to €44,537
- Tax, wage and social debts +€15,221
up €15,221 (+97.2%), from €15,653 to €30,873
of which Taxes: +€15,724
- Gross operating margin +€20,328
up €20,328 (+32.1%), from €63,310 to €83,637
- Depreciation +€5,620
up €5,620 (+33.3%), from €16,887 to €22,508
- Write-downs +€4,427
new in 2025: €4,427
- Staff costs +€3,855
up €3,855 (+57.3%), from €6,725 to €10,581
- Taxes +€946
up €946 (+8.5%), from €11,072 to €12,019
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 | €321,730 | €357,706 | +€35,976 | +11.2% |
| Fixed assets | 21/28 | €205,486 | €192,284 | -€13,202 | -6.4% |
| Intangible fixed assets | 21 | €16,354 | €14,201 | -€2,153 | -13.2% |
| Tangible fixed assets | 22/27 | €189,132 | €178,083 | -€11,049 | -5.8% |
| Land and buildings | 22 | €164,811 | €163,493 | -€1,318 | -0.8% |
| Plant, machinery and equipment | 23 | €2,202 | €4,942 | +€2,740 | +124% |
| Furniture and vehicles | 24 | €22,119 | €9,648 | -€12,471 | -56.4% |
| Current assets | 29/58 | €116,244 | €165,422 | +€49,178 | +42.3% |
| Stocks and contracts in progress | 3 | €5,978 | €5,456 | -€523 | -8.7% |
| Stocks | 30/36 | €5,978 | €5,456 | -€523 | -8.7% |
| Amounts receivable within one year | 40/41 | €103,873 | €110,839 | +€6,966 | +6.7% |
| Trade receivables | 40 | €22,670 | €25,694 | +€3,025 | +13.3% |
| Other amounts receivable | 41 | €81,203 | €85,145 | +€3,941 | +4.9% |
| Cash at bank and in hand | 54/58 | €4,036 | €41,769 | +€37,733 | +935% |
| Deferred charges and accrued income | 490/1 | €2,357 | €7,357 | +€5,001 | +212% |
| Total equity and liabilities | 10/49 | €321,730 | €357,706 | +€35,976 | +11.2% |
| Equity | 10/15 | €207,305 | €232,296 | +€24,992 | +12.1% |
| Contributions | 10/11 | €225,800 | €225,800 | = | 0.0% |
| Reserves | 13 | €7,458 | €7,458 | = | 0.0% |
| 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 | €5,598 | €5,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,953 | -€961 | +€24,992 | +96.3% |
| Amounts payable | 17/49 | €114,426 | €125,410 | +€10,984 | +9.6% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €64,370 | €75,410 | +€11,040 | +17.2% |
| Financial debts | 43 | €25,607 | - | -€25,607 | |
| Credit institutions | 430/8 | €25,607 | - | -€25,607 | |
| Trade debts | 44 | €23,111 | €44,537 | +€21,426 | +92.7% |
| Suppliers | 440/4 | €23,111 | €44,537 | +€21,426 | +92.7% |
| Taxes, remuneration and social security | 45 | €15,653 | €30,873 | +€15,221 | +97.2% |
| Taxes | 450/3 | €15,149 | €30,873 | +€15,724 | +104% |
| Remuneration and social security | 454/9 | €503 | - | -€503 | |
| Accrued charges and deferred income | 492/3 | €56 | - | -€56 | |
| Remuneration, social security and pensions | 62 | €6,725 | €10,581 | +€3,855 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,887 | €22,508 | +€5,620 | +33.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,427 | +€4,427 | |
| Other operating charges | 640/8 | €5,806 | €5,891 | +€85 | +1.5% |
| Gross operating margin | 9900 | €63,310 | €83,637 | +€20,328 | +32.1% |
| Operating profit (loss) | 9901 | €33,891 | €40,231 | +€6,340 | +18.7% |
| Financial income | 75/76B | €0 | €417 | +€416 | +94,630% |
| Recurring financial income | 75 | €0 | €417 | +€416 | +94,630% |
| Financial charges | 65/66B | €2,746 | €3,638 | +€892 | +32.5% |
| Recurring financial charges | 65 | €2,746 | €3,638 | +€892 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €31,146 | €37,011 | +€5,864 | +18.8% |
| Income taxes | 67/77 | €11,072 | €12,019 | +€946 | +8.5% |
| Profit (loss) for the period | 9904 | €20,074 | €24,992 | +€4,918 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,074 | €24,992 | +€4,918 | +24.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.