J & T 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 & T DESIGN
Largest movements
- Cash +€12,611
up €12,611 (+96.7%), from €13,048 to €25,659
mainly Depreciation (+€9,648) and Net result for the year (+€5,567)
- Tangible fixed assets -€6,727
down €6,727 (-24.9%), from €27,021 to €20,294
of which Furniture and vehicles: -€7,855
- Receivables within one year +€3,901
up €3,901 (+1,237%), from €315 to €4,217
of which Trade receivables: +€3,901
- Reserves +€5,567
up €5,567 (+59.7%), from €9,323 to €14,890
- Other debts +€2,326
up €2,326 (+10.8%), from €21,563 to €23,889
- Trade debts +€1,577
up €1,577 (+166%), from €952 to €2,529
- Tax, wage and social debts +€1,123
up €1,123 (+27.1%), from €4,146 to €5,269
- Depreciation +€6,285
up €6,285 (+187%), from €3,363 to €9,648
- Gross operating margin +€3,812
up €3,812 (+25.4%), from €15,029 to €18,841
- Other operating charges -€328
down €328 (-19.8%), from €1,653 to €1,325
- Taxes -€213
down €213 (-22.0%), from €970 to €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 | €44,375 | €54,503 | +€10,128 | +22.8% |
| Fixed assets | 21/28 | €27,226 | €20,499 | -€6,727 | -24.7% |
| Tangible fixed assets | 22/27 | €27,021 | €20,294 | -€6,727 | -24.9% |
| Furniture and vehicles | 24 | €24,469 | €16,615 | -€7,855 | -32.1% |
| Other tangible fixed assets | 26 | €2,552 | €3,679 | +€1,127 | +44.2% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €17,149 | €34,004 | +€16,855 | +98.3% |
| Amounts receivable within one year | 40/41 | €315 | €4,217 | +€3,901 | +1,237% |
| Trade receivables | 40 | - | €3,901 | +€3,901 | |
| Other amounts receivable | 41 | €315 | €315 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,048 | €25,659 | +€12,611 | +96.7% |
| Deferred charges and accrued income | 490/1 | €3,786 | €4,128 | +€342 | +9.0% |
| Total equity and liabilities | 10/49 | €44,375 | €54,503 | +€10,128 | +22.8% |
| Equity | 10/15 | €16,323 | €21,890 | +€5,567 | +34.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €9,323 | €14,890 | +€5,567 | +59.7% |
| Distributable reserves | 133 | €9,323 | €14,890 | +€5,567 | +59.7% |
| Amounts payable | 17/49 | €28,052 | €32,612 | +€4,560 | +16.3% |
| Amounts payable within one year | 42/48 | €28,052 | €32,612 | +€4,560 | +16.3% |
| Trade debts | 44 | €952 | €2,529 | +€1,577 | +166% |
| Suppliers | 440/4 | €952 | €2,529 | +€1,577 | +166% |
| Advances received on contracts in progress | 46 | €1,390 | €926 | -€465 | -33.4% |
| Taxes, remuneration and social security | 45 | €4,146 | €5,269 | +€1,123 | +27.1% |
| Taxes | 450/3 | €4,146 | €5,269 | +€1,123 | +27.1% |
| Other amounts payable | 47/48 | €21,563 | €23,889 | +€2,326 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,363 | €9,648 | +€6,285 | +187% |
| Other operating charges | 640/8 | €1,653 | €1,325 | -€328 | -19.8% |
| Non-recurring operating charges | 66A | - | €1,450 | +€1,450 | |
| Gross operating margin | 9900 | €15,029 | €18,841 | +€3,812 | +25.4% |
| Operating profit (loss) | 9901 | €10,013 | €6,419 | -€3,594 | -35.9% |
| Financial income | 75/76B | €99 | €12 | -€87 | -87.9% |
| Recurring financial income | 75 | €43 | €12 | -€31 | -72.4% |
| Non-recurring financial income | 76B | €56 | - | -€56 | |
| Financial charges | 65/66B | €78 | €107 | +€28 | +36.3% |
| Recurring financial charges | 65 | €78 | €107 | +€28 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | €10,034 | €6,324 | -€3,710 | -37.0% |
| Income taxes | 67/77 | €970 | €757 | -€213 | -22.0% |
| Profit (loss) for the period | 9904 | €9,064 | €5,567 | -€3,497 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,064 | €5,567 | -€3,497 | -38.6% |
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 20 October 2026 via checked.be.