JCL 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.
JCL Design
Largest movements
- Tangible fixed assets -€11,192
down €11,192 (-22.9%), from €48,886 to €37,694
of which Leasing and similar rights: -€6,911
- Stocks and contracts +€10,794
up €10,794 (+36.2%), from €29,828 to €40,622
- Receivables within one year +€9,220
up €9,220 (+11.9%), from €77,601 to €86,821
of which Other amounts receivable: +€13,762
- Cash -€4,394
down €4,394 (-15.6%), from €28,118 to €23,724
mainly Accrued charges and deferred income (-€12,000) and Stocks and contracts (-€10,794)
- Other debts +€13,361
up €13,361 (+244%), from €5,466 to €18,828
- Trade debts +€12,464
up €12,464 (+70.3%), from €17,739 to €30,202
- Accrued charges and deferred income -€12,000
no longer reported in 2025 (was €12,000)
- Debts after one year -€9,261
down €9,261 (-31.8%), from €29,119 to €19,857
- Profit (loss) carried forward -€5,057
down €5,057 (-7.3%), from €69,495 to €64,438
- Other operating charges +€11,286
up €11,286 (+720%), from €1,567 to €12,854
- Financial income +€6,177
new in 2025: €6,177
- Depreciation +€3,392
up €3,392 (+35.9%), from €9,446 to €12,838
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 | €187,911 | €190,882 | +€2,972 | +1.6% |
| Fixed assets | 21/28 | €52,364 | €39,526 | -€12,838 | -24.5% |
| Intangible fixed assets | 21 | €1,978 | €332 | -€1,645 | -83.2% |
| Tangible fixed assets | 22/27 | €48,886 | €37,694 | -€11,192 | -22.9% |
| Plant, machinery and equipment | 23 | €804 | €275 | -€529 | -65.8% |
| Furniture and vehicles | 24 | €1,517 | €525 | -€992 | -65.4% |
| Leasing and similar rights | 25 | €31,118 | €24,207 | -€6,911 | -22.2% |
| Other tangible fixed assets | 26 | €15,447 | €12,687 | -€2,760 | -17.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €135,547 | €151,356 | +€15,809 | +11.7% |
| Stocks and contracts in progress | 3 | €29,828 | €40,622 | +€10,794 | +36.2% |
| Stocks | 30/36 | €29,828 | €40,622 | +€10,794 | +36.2% |
| Amounts receivable within one year | 40/41 | €77,601 | €86,821 | +€9,220 | +11.9% |
| Trade receivables | 40 | €68,738 | €64,197 | -€4,542 | -6.6% |
| Other amounts receivable | 41 | €8,862 | €22,625 | +€13,762 | +155% |
| Cash at bank and in hand | 54/58 | €28,118 | €23,724 | -€4,394 | -15.6% |
| Deferred charges and accrued income | 490/1 | - | €189 | +€189 | |
| Total equity and liabilities | 10/49 | €187,911 | €190,882 | +€2,972 | +1.6% |
| Equity | 10/15 | €89,495 | €84,438 | -€5,057 | -5.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,495 | €64,438 | -€5,057 | -7.3% |
| Amounts payable | 17/49 | €98,415 | €106,444 | +€8,029 | +8.2% |
| Amounts payable after more than one year | 17 | €29,119 | €19,857 | -€9,261 | -31.8% |
| Financial debts | 170/4 | €29,119 | €19,857 | -€9,261 | -31.8% |
| Amounts payable within one year | 42/48 | €57,297 | €86,587 | +€29,291 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €13,037 | €12,822 | -€215 | -1.6% |
| Trade debts | 44 | €17,739 | €30,202 | +€12,464 | +70.3% |
| Suppliers | 440/4 | €17,739 | €30,202 | +€12,464 | +70.3% |
| Taxes, remuneration and social security | 45 | €21,055 | €24,735 | +€3,680 | +17.5% |
| Taxes | 450/3 | €8,857 | €6,896 | -€1,961 | -22.1% |
| Remuneration and social security | 454/9 | €12,198 | €17,840 | +€5,642 | +46.2% |
| Other amounts payable | 47/48 | €5,466 | €18,828 | +€13,361 | +244% |
| Accrued charges and deferred income | 492/3 | €12,000 | - | -€12,000 | |
| Remuneration, social security and pensions | 62 | €94,932 | €95,283 | +€352 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,446 | €12,838 | +€3,392 | +35.9% |
| Other operating charges | 640/8 | €1,567 | €12,854 | +€11,286 | +720% |
| Gross operating margin | 9900 | €113,176 | €113,292 | +€116 | +0.1% |
| Operating profit (loss) | 9901 | €7,231 | -€7,683 | -€14,915 | |
| Financial income | 75/76B | - | €6,177 | +€6,177 | |
| Recurring financial income | 75 | - | €6,177 | +€6,177 | |
| Financial charges | 65/66B | €2,074 | €2,529 | +€455 | +21.9% |
| Recurring financial charges | 65 | €2,074 | €2,529 | +€455 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €5,157 | -€4,035 | -€9,192 | |
| Income taxes | 67/77 | €1,634 | €1,022 | -€612 | -37.5% |
| Profit (loss) for the period | 9904 | €3,523 | -€5,057 | -€8,580 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,523 | -€5,057 | -€8,580 |
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 30 October 2026 via checked.be.