JARDESIGN: 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.
JARDESIGN
Largest movements
- Receivables within one year -€29,255
down €29,255 (-12.1%), from €242,284 to €213,029
of which Other amounts receivable: -€39,006
- Tangible fixed assets -€23,045
down €23,045 (-45.8%), from €50,343 to €27,298
of which Furniture and vehicles: -€13,066
- Deferred charges and accrued income +€13,145
up €13,145 (+324.0%), from €4,058 to €17,203
- Cash -€9,112
down €9,112 (-17.4%), from €52,519 to €43,406
mainly Trade debts (-€50,504) and Deferred charges and accrued income (-€13,145)
- Trade debts -€50,504
down €50,504 (-47.4%), from €106,463 to €55,959
- Debts after one year -€7,622
down €7,622 (-38.8%), from €19,630 to €12,008
- Tax, wage and social debts +€6,958
up €6,958 (+41.1%), from €16,935 to €23,893
of which Remuneration and social security: +€4,147
- Turnover +€112,929
up €112,929 (+17.4%), from €650,488 to €763,417
- Purchases and services +€104,155
up €104,155 (+22.4%), from €465,218 to €569,373
- Staff costs +€48,772
up €48,772 (+48.8%), from €100,043 to €148,815
- Gross operating margin +€9,415
up €9,415 (+4.9%), from €192,969 to €202,383
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 | €349,253 | €300,986 | -€48,267 | -13.8% |
| Fixed assets | 21/28 | €50,393 | €27,348 | -€23,045 | -45.7% |
| Tangible fixed assets | 22/27 | €50,343 | €27,298 | -€23,045 | -45.8% |
| Plant, machinery and equipment | 23 | €4,532 | €2,039 | -€2,493 | -55.0% |
| Furniture and vehicles | 24 | €19,436 | €6,370 | -€13,066 | -67.2% |
| Leasing and similar rights | 25 | €26,375 | €18,889 | -€7,486 | -28.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €298,860 | €273,638 | -€25,222 | -8.4% |
| Amounts receivable within one year | 40/41 | €242,284 | €213,029 | -€29,255 | -12.1% |
| Trade receivables | 40 | €98,480 | €108,231 | +€9,751 | +9.9% |
| Other amounts receivable | 41 | €143,805 | €104,799 | -€39,006 | -27.1% |
| Cash at bank and in hand | 54/58 | €52,519 | €43,406 | -€9,112 | -17.4% |
| Deferred charges and accrued income | 490/1 | €4,058 | €17,203 | +€13,145 | +324.0% |
| Total equity and liabilities | 10/49 | €349,253 | €300,986 | -€48,267 | -13.8% |
| Equity | 10/15 | €196,717 | €199,924 | +€3,207 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,360 | €39,360 | = | 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 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,757 | €141,964 | +€3,207 | +2.3% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €152,537 | €101,062 | -€51,474 | -33.7% |
| Amounts payable after more than one year | 17 | €19,630 | €12,008 | -€7,622 | -38.8% |
| Financial debts | 170/4 | €19,630 | €12,008 | -€7,622 | -38.8% |
| Amounts payable within one year | 42/48 | €132,906 | €89,054 | -€43,852 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €7,330 | €7,622 | +€293 | +4.0% |
| Trade debts | 44 | €106,463 | €55,959 | -€50,504 | -47.4% |
| Suppliers | 440/4 | €106,463 | €55,959 | -€50,504 | -47.4% |
| Taxes, remuneration and social security | 45 | €16,935 | €23,893 | +€6,958 | +41.1% |
| Taxes | 450/3 | €1,686 | €4,497 | +€2,811 | +166.7% |
| Remuneration and social security | 454/9 | €15,249 | €19,396 | +€4,147 | +27.2% |
| Other amounts payable | 47/48 | €2,179 | €1,580 | -€599 | -27.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €650,488 | €763,417 | +€112,929 | +17.4% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €465,218 | €569,373 | +€104,155 | +22.4% |
| Remuneration, social security and pensions | 62 | €100,043 | €148,815 | +€48,772 | +48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,800 | €26,345 | +€545 | +2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,787 | €7,202 | +€4,415 | +158.4% |
| Gross operating margin | 9900 | €192,969 | €202,383 | +€9,415 | +4.9% |
| Operating profit (loss) | 9901 | €64,339 | €20,022 | -€44,317 | -68.9% |
| Financial income | 75/76B | €1,500 | €0 | -€1,500 | -100.0% |
| Recurring financial income | 75 | €1,500 | €0 | -€1,500 | -100.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,084 | €2,573 | +€489 | +23.5% |
| Recurring financial charges | 65 | €2,084 | €2,573 | +€489 | +23.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €63,755 | €17,449 | -€46,306 | -72.6% |
| Income taxes | 67/77 | €3,688 | €4,242 | +€554 | +15.0% |
| Profit (loss) for the period | 9904 | €60,067 | €13,207 | -€46,860 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,067 | €13,207 | -€46,860 | -78.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.