JAR'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.
JAR'DESIGN
Largest movements
- Receivables within one year +€753
up €753 (+209.7%), from €359 to €1,112
- Cash +€726
new in 2025: €726
mainly Other debts (+€5,864) and Trade debts (+€34)
- Other debts +€5,864
up €5,864 (+40.8%), from €14,389 to €20,253
- Profit (loss) carried forward -€4,071
down €4,071 (-6.4%), from -€64,015 to -€68,086
- Short-term financial debts -€348
no longer reported in 2025 (was €348)
- Trade debts +€34
up €34 (+8.9%), from €384 to €418
- Gross operating margin +€14,005
up €14,005 (+79.0%), from -€17,723 to -€3,718
- Financial charges +€225
up €225 (+175.8%), from €128 to €353
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 | €359 | €1,838 | +€1,479 | +412.0% |
| Current assets | 29/58 | €359 | €1,838 | +€1,479 | +412.0% |
| Amounts receivable within one year | 40/41 | €359 | €1,112 | +€753 | +209.7% |
| Other amounts receivable | 41 | €359 | €1,112 | +€753 | +209.7% |
| Cash at bank and in hand | 54/58 | - | €726 | +€726 | |
| Total equity and liabilities | 10/49 | €359 | €1,838 | +€1,479 | +412.0% |
| Equity | 10/15 | -€58,015 | -€62,086 | -€4,071 | -7.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,015 | -€68,086 | -€4,071 | -6.4% |
| Amounts payable | 17/49 | €58,374 | €63,924 | +€5,550 | +9.5% |
| Amounts payable after more than one year | 17 | €31,753 | €31,753 | = | 0.0% |
| Financial debts | 170/4 | €31,753 | €31,753 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,621 | €32,171 | +€5,550 | +20.8% |
| Financial debts | 43 | €348 | - | -€348 | |
| Credit institutions | 430/8 | €348 | - | -€348 | |
| Trade debts | 44 | €384 | €418 | +€34 | +8.9% |
| Suppliers | 440/4 | €384 | €418 | +€34 | +8.9% |
| Taxes, remuneration and social security | 45 | €11,500 | €11,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €11,500 | €11,500 | = | 0.0% |
| Other amounts payable | 47/48 | €14,389 | €20,253 | +€5,864 | +40.8% |
| Other operating charges | 640/8 | €26 | - | -€26 | |
| Gross operating margin | 9900 | -€17,723 | -€3,718 | +€14,005 | +79.0% |
| Operating profit (loss) | 9901 | -€17,749 | -€3,718 | +€14,031 | +79.1% |
| Financial charges | 65/66B | €128 | €353 | +€225 | +175.8% |
| Recurring financial charges | 65 | €128 | €353 | +€225 | +175.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,877 | -€4,071 | +€13,806 | +77.2% |
| Profit (loss) for the period | 9904 | -€17,877 | -€4,071 | +€13,806 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,877 | -€4,071 | +€13,806 | +77.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.