Japan 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.
Japan Design
Largest movements
- Receivables within one year -€9,476
down €9,476 (-21.3%), from €44,577 to €35,101
of which Other amounts receivable: -€11,153
- Stocks and contracts +€8,883
up €8,883 (+24.7%), from €36,015 to €44,898
- Advances received -€17,325
down €17,325 (-91.0%), from €19,028 to €1,703
- Profit (loss) carried forward +€11,224
no longer reported in 2025 (was -€11,224)
- Trade debts +€9,173
up €9,173 (+57.1%), from €16,053 to €25,225
of which Bills of exchange payable: +€5,983
- Other debts -€8,485
down €8,485 (-48.1%), from €17,645 to €9,161
- Reserves +€1,865
up €1,865 (+4.9%), from €38,132 to €39,997
of which Distributable reserves: +€1,865
- Gross operating margin +€18,475
up €18,475, from -€2,117 to €16,358
- Financial income -€1,050
down €1,050 (-72.0%), from €1,457 to €408
- Taxes +€908
up €908 (+2,930%), from €31 to €939
- Other operating charges -€790
down €790 (-54.4%), from €1,451 to €661
- Financial charges +€412
up €412 (+31.6%), from €1,304 to €1,717
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 | €88,355 | €87,492 | -€863 | -1.0% |
| Fixed assets | 21/28 | €855 | €855 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €87,500 | €86,637 | -€863 | -1.0% |
| Stocks and contracts in progress | 3 | €36,015 | €44,898 | +€8,883 | +24.7% |
| Stocks | 30/36 | €36,015 | €44,898 | +€8,883 | +24.7% |
| Amounts receivable within one year | 40/41 | €44,577 | €35,101 | -€9,476 | -21.3% |
| Trade receivables | 40 | €18,980 | €20,657 | +€1,677 | +8.8% |
| Other amounts receivable | 41 | €25,597 | €14,444 | -€11,153 | -43.6% |
| Cash at bank and in hand | 54/58 | €992 | €594 | -€398 | -40.1% |
| Deferred charges and accrued income | 490/1 | €5,915 | €6,043 | +€128 | +2.2% |
| Total equity and liabilities | 10/49 | €88,355 | €87,492 | -€863 | -1.0% |
| Equity | 10/15 | €33,108 | €46,197 | +€13,088 | +39.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,132 | €39,997 | +€1,865 | +4.9% |
| 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 | €36,272 | €38,137 | +€1,865 | +5.1% |
| Profit (loss) carried forward | 14 | -€11,224 | - | +€11,224 | |
| Amounts payable | 17/49 | €55,246 | €41,295 | -€13,951 | -25.3% |
| Amounts payable within one year | 42/48 | €55,246 | €41,295 | -€13,951 | -25.3% |
| Financial debts | 43 | €2,520 | €3,973 | +€1,453 | +57.7% |
| Credit institutions | 430/8 | €2,520 | €3,973 | +€1,453 | +57.7% |
| Trade debts | 44 | €16,053 | €25,225 | +€9,173 | +57.1% |
| Suppliers | 440/4 | €9,010 | €12,200 | +€3,190 | +35.4% |
| Bills of exchange payable | 441 | €7,043 | €13,026 | +€5,983 | +84.9% |
| Advances received on contracts in progress | 46 | €19,028 | €1,703 | -€17,325 | -91.0% |
| Taxes, remuneration and social security | 45 | - | €1,233 | +€1,233 | |
| Taxes | 450/3 | - | €1,233 | +€1,233 | |
| Other amounts payable | 47/48 | €17,645 | €9,161 | -€8,485 | -48.1% |
| Remuneration, social security and pensions | 62 | - | €361 | +€361 | |
| Other operating charges | 640/8 | €1,451 | €661 | -€790 | -54.4% |
| Gross operating margin | 9900 | -€2,117 | €16,358 | +€18,475 | |
| Operating profit (loss) | 9901 | -€3,568 | €15,336 | +€18,904 | |
| Financial income | 75/76B | €1,457 | €408 | -€1,050 | -72.0% |
| Recurring financial income | 75 | €1,457 | €408 | -€1,050 | -72.0% |
| Financial charges | 65/66B | €1,304 | €1,717 | +€412 | +31.6% |
| Recurring financial charges | 65 | €1,304 | €1,717 | +€412 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,415 | €14,027 | +€17,442 | |
| Income taxes | 67/77 | €31 | €939 | +€908 | +2,930% |
| Profit (loss) for the period | 9904 | -€3,446 | €13,088 | +€16,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,446 | €13,088 | +€16,534 |
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.