JB 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.
JB DESIGN
Largest movements
- Receivables within one year +€51,005
up €51,005 (+59.3%), from €86,040 to €137,045
of which Trade receivables: +€55,305
- Tangible fixed assets +€21,905
up €21,905 (+8.6%), from €253,722 to €275,627
of which Furniture and vehicles: +€52,119
- Reserves +€69,361
up €69,361 (+24.9%), from €278,694 to €348,055
of which Distributable reserves: +€69,361
- Current portion of long-term debt +€13,743
up €13,743 (+50.1%), from €27,423 to €41,166
- Debts after one year -€11,883
down €11,883 (-22.0%), from €53,932 to €42,049
- Other debts +€11,366
up €11,366, from €0 to €11,366
- Tax, wage and social debts +€11,091
up €11,091 (+16.1%), from €68,743 to €79,834
of which Remuneration and social security: +€7,030
- Staff costs +€27,113
new in 2025: €27,113
- Depreciation +€20,807
up €20,807 (+43.8%), from €47,473 to €68,280
- Taxes -€15,845
down €15,845 (-30.6%), from €51,706 to €35,861
- Gross operating margin -€5,301
down €5,301 (-2.5%), from €210,156 to €204,854
- Provisions -€3,000
new in 2025: -€3,000
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 | €476,332 | €556,727 | +€80,395 | +16.9% |
| Fixed assets | 21/28 | €253,747 | €275,652 | +€21,905 | +8.6% |
| Tangible fixed assets | 22/27 | €253,722 | €275,627 | +€21,905 | +8.6% |
| Land and buildings | 22 | €143,703 | €117,630 | -€26,074 | -18.1% |
| Plant, machinery and equipment | 23 | €20,416 | €23,130 | +€2,714 | +13.3% |
| Furniture and vehicles | 24 | €32,157 | €84,276 | +€52,119 | +162.1% |
| Other tangible fixed assets | 26 | €57,446 | €50,592 | -€6,854 | -11.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €222,585 | €281,075 | +€58,490 | +26.3% |
| Stocks and contracts in progress | 3 | €6,125 | €9,450 | +€3,325 | +54.3% |
| Stocks | 30/36 | €6,125 | €9,450 | +€3,325 | +54.3% |
| Amounts receivable within one year | 40/41 | €86,040 | €137,045 | +€51,005 | +59.3% |
| Trade receivables | 40 | €77,593 | €132,898 | +€55,305 | +71.3% |
| Other amounts receivable | 41 | €8,447 | €4,147 | -€4,300 | -50.9% |
| Cash at bank and in hand | 54/58 | €126,194 | €129,007 | +€2,813 | +2.2% |
| Deferred charges and accrued income | 490/1 | €4,225 | €5,572 | +€1,348 | +31.9% |
| Total equity and liabilities | 10/49 | €476,332 | €556,727 | +€80,395 | +16.9% |
| Equity | 10/15 | €297,294 | €366,655 | +€69,361 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,694 | €348,055 | +€69,361 | +24.9% |
| Tax-exempt reserves | 132 | €69 | €69 | = | 0.0% |
| Distributable reserves | 133 | €278,625 | €347,986 | +€69,361 | +24.9% |
| Provisions and deferred taxes | 16 | €3,000 | €0 | -€3,000 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €3,000 | €0 | -€3,000 | -100.0% |
| Other liabilities and charges | 164/5 | €3,000 | €0 | -€3,000 | -100.0% |
| Amounts payable | 17/49 | €176,038 | €190,073 | +€14,035 | +8.0% |
| Amounts payable after more than one year | 17 | €53,932 | €42,049 | -€11,883 | -22.0% |
| Financial debts | 170/4 | €53,932 | €42,049 | -€11,883 | -22.0% |
| Amounts payable within one year | 42/48 | €122,080 | €148,024 | +€25,944 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €27,423 | €41,166 | +€13,743 | +50.1% |
| Trade debts | 44 | €25,208 | €14,951 | -€10,256 | -40.7% |
| Suppliers | 440/4 | €25,208 | €14,951 | -€10,256 | -40.7% |
| Advances received on contracts in progress | 46 | €707 | €707 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €68,743 | €79,834 | +€11,091 | +16.1% |
| Taxes | 450/3 | €66,379 | €70,440 | +€4,061 | +6.1% |
| Remuneration and social security | 454/9 | €2,364 | €9,394 | +€7,030 | +297.4% |
| Other amounts payable | 47/48 | €0 | €11,366 | +€11,366 | |
| Accrued charges and deferred income | 492/3 | €26 | €0 | -€26 | -100.0% |
| Non-recurring operating income | 76A | €1,455 | €0 | -€1,455 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €27,113 | +€27,113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,473 | €68,280 | +€20,807 | +43.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€3,000 | -€3,000 | |
| Other operating charges | 640/8 | €4,782 | €4,174 | -€608 | -12.7% |
| Gross operating margin | 9900 | €210,156 | €204,854 | -€5,301 | -2.5% |
| Operating profit (loss) | 9901 | €157,901 | €108,288 | -€49,612 | -31.4% |
| Financial income | 75/76B | €0 | €308 | +€308 | |
| Recurring financial income | 75 | €0 | €308 | +€308 | |
| Financial charges | 65/66B | €2,522 | €3,375 | +€854 | +33.9% |
| Recurring financial charges | 65 | €2,522 | €3,375 | +€854 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €155,379 | €105,221 | -€50,158 | -32.3% |
| Income taxes | 67/77 | €51,706 | €35,861 | -€15,845 | -30.6% |
| Profit (loss) for the period | 9904 | €103,673 | €69,361 | -€34,313 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €103,673 | €69,361 | -€34,313 | -33.1% |
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 5 October 2026 via checked.be.