Jdesigngroep: 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.
Jdesigngroep
Largest movements
- Cash -€17,190
down €17,190 (-83.0%), from €20,708 to €3,517
mainly Tax, wage and social debts (-€13,596) and Trade debts (-€11,967)
- Stocks and contracts -€8,500
down €8,500 (-32.0%), from €26,549 to €18,049
of which Contracts in progress: -€8,000
- Receivables within one year +€5,768
up €5,768 (+5.5%), from €105,782 to €111,550
of which Trade receivables: +€25,565
- Tangible fixed assets -€1,934
down €1,934 (-13.4%), from €14,412 to €12,478
of which Plant, machinery and equipment: -€1,896
- Tax, wage and social debts -€13,596
down €13,596 (-96.9%), from €14,025 to €429
of which Taxes: -€10,912
- Trade debts -€11,967
down €11,967 (-44.0%), from €27,196 to €15,229
- Accrued charges and deferred income +€4,000
new in 2025: €4,000
- Staff costs -€24,870
down €24,870 (-81.5%), from €30,520 to €5,650
- Gross operating margin -€24,066
down €24,066 (-66.6%), from €36,133 to €12,067
- Depreciation +€1,967
up €1,967 (+60.5%), from €3,251 to €5,219
- Financial income +€1,752
up €1,752 (+214%), from €817 to €2,569
- Financial charges +€944
up €944 (+41.9%), from €2,255 to €3,199
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 | €168,367 | €146,324 | -€22,042 | -13.1% |
| Fixed assets | 21/28 | €14,412 | €12,478 | -€1,934 | -13.4% |
| Tangible fixed assets | 22/27 | €14,412 | €12,478 | -€1,934 | -13.4% |
| Land and buildings | 22 | €3,035 | €2,405 | -€630 | -20.8% |
| Plant, machinery and equipment | 23 | €4,212 | €2,316 | -€1,896 | -45.0% |
| Furniture and vehicles | 24 | €7,166 | €7,758 | +€592 | +8.3% |
| Current assets | 29/58 | €153,954 | €133,846 | -€20,108 | -13.1% |
| Stocks and contracts in progress | 3 | €26,549 | €18,049 | -€8,500 | -32.0% |
| Stocks | 30/36 | €1,549 | €1,049 | -€500 | -32.3% |
| Contracts in progress | 37 | €25,000 | €17,000 | -€8,000 | -32.0% |
| Amounts receivable within one year | 40/41 | €105,782 | €111,550 | +€5,768 | +5.5% |
| Trade receivables | 40 | €50,372 | €75,937 | +€25,565 | +50.8% |
| Other amounts receivable | 41 | €55,410 | €35,614 | -€19,797 | -35.7% |
| Cash at bank and in hand | 54/58 | €20,708 | €3,517 | -€17,190 | -83.0% |
| Deferred charges and accrued income | 490/1 | €916 | €729 | -€186 | -20.4% |
| Total equity and liabilities | 10/49 | €168,367 | €146,324 | -€22,042 | -13.1% |
| Equity | 10/15 | €127,145 | €126,666 | -€479 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,710 | €107,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €105,850 | €107,710 | +€1,860 | +1.8% |
| Profit (loss) carried forward | 14 | €835 | €356 | -€479 | -57.3% |
| Amounts payable | 17/49 | €41,221 | €19,658 | -€21,563 | -52.3% |
| Amounts payable within one year | 42/48 | €41,221 | €15,658 | -€25,563 | -62.0% |
| Trade debts | 44 | €27,196 | €15,229 | -€11,967 | -44.0% |
| Suppliers | 440/4 | €27,196 | €15,229 | -€11,967 | -44.0% |
| Taxes, remuneration and social security | 45 | €14,025 | €429 | -€13,596 | -96.9% |
| Taxes | 450/3 | €11,341 | €429 | -€10,912 | -96.2% |
| Remuneration and social security | 454/9 | €2,684 | - | -€2,684 | |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Non-recurring operating income | 76A | - | €25,388 | +€25,388 | |
| Remuneration, social security and pensions | 62 | €30,520 | €5,650 | -€24,870 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,251 | €5,219 | +€1,967 | +60.5% |
| Other operating charges | 640/8 | €761 | €618 | -€143 | -18.8% |
| Gross operating margin | 9900 | €36,133 | €12,067 | -€24,066 | -66.6% |
| Operating profit (loss) | 9901 | €1,601 | €580 | -€1,020 | -63.7% |
| Financial income | 75/76B | €817 | €2,569 | +€1,752 | +214% |
| Recurring financial income | 75 | €817 | €2,569 | +€1,752 | +214% |
| Financial charges | 65/66B | €2,255 | €3,199 | +€944 | +41.9% |
| Recurring financial charges | 65 | €2,255 | €3,199 | +€944 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €163 | -€50 | -€213 | |
| Income taxes | 67/77 | €271 | €429 | +€158 | +58.1% |
| Profit (loss) for the period | 9904 | -€109 | -€479 | -€370 | -340% |
| Profit (loss) for the period to be appropriated | 9905 | -€109 | -€479 | -€370 | -340% |
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 17 October 2026 via checked.be.