JE 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.
JE DESIGN
Largest movements
- Cash -€58,769
down €58,769 (-80.8%), from €72,766 to €13,997
mainly Net result for the year (-€41,947) and Trade debts (-€12,324)
- Tangible fixed assets -€8,217
down €8,217 (-26.9%), from €30,569 to €22,353
of which Furniture and vehicles: -€5,981
- Profit (loss) carried forward -€41,947
down €41,947, from €0 to -€41,947
- Trade debts -€12,324
down €12,324 (-92.9%), from €13,272 to €948
- Tax, wage and social debts -€11,412
down €11,412 (-81.3%), from €14,028 to €2,616
of which Taxes: -€9,512
- Gross operating margin -€67,268
down €67,268, from €33,620 to -€33,648
- Taxes -€7,477
down €7,477 (-97.5%), from €7,666 to €190
- Depreciation +€1,358
up €1,358 (+19.8%), from €6,858 to €8,217
- Financial income +€450
up €450 (+100.0%), from €450 to €900
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 | €147,894 | €82,508 | -€65,386 | -44.2% |
| Fixed assets | 21/28 | €30,569 | €22,353 | -€8,217 | -26.9% |
| Tangible fixed assets | 22/27 | €30,569 | €22,353 | -€8,217 | -26.9% |
| Land and buildings | 22 | €1,342 | €1,189 | -€154 | -11.5% |
| Plant, machinery and equipment | 23 | €3,950 | €1,868 | -€2,081 | -52.7% |
| Furniture and vehicles | 24 | €25,277 | €19,296 | -€5,981 | -23.7% |
| Current assets | 29/58 | €117,324 | €60,155 | -€57,170 | -48.7% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,559 | €15,606 | +€1,048 | +7.2% |
| Trade receivables | 40 | €7,225 | €962 | -€6,263 | -86.7% |
| Other amounts receivable | 41 | €7,334 | €14,644 | +€7,310 | +99.7% |
| Cash at bank and in hand | 54/58 | €72,766 | €13,997 | -€58,769 | -80.8% |
| Deferred charges and accrued income | 490/1 | - | €551 | +€551 | |
| Total equity and liabilities | 10/49 | €147,894 | €82,508 | -€65,386 | -44.2% |
| Equity | 10/15 | €114,923 | €72,976 | -€41,947 | -36.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €112,923 | €112,923 | = | 0.0% |
| Distributable reserves | 133 | €112,923 | €112,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€41,947 | -€41,947 | |
| Amounts payable | 17/49 | €32,971 | €9,532 | -€23,439 | -71.1% |
| Amounts payable within one year | 42/48 | €31,984 | €9,532 | -€22,452 | -70.2% |
| Trade debts | 44 | €13,272 | €948 | -€12,324 | -92.9% |
| Suppliers | 440/4 | €13,272 | €948 | -€12,324 | -92.9% |
| Taxes, remuneration and social security | 45 | €14,028 | €2,616 | -€11,412 | -81.3% |
| Taxes | 450/3 | €12,128 | €2,616 | -€9,512 | -78.4% |
| Remuneration and social security | 454/9 | €1,900 | €0 | -€1,900 | -100% |
| Other amounts payable | 47/48 | €4,684 | €5,967 | +€1,284 | +27.4% |
| Accrued charges and deferred income | 492/3 | €987 | €0 | -€987 | -100% |
| Non-recurring operating income | 76A | €5,392 | €0 | -€5,392 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,858 | €8,217 | +€1,358 | +19.8% |
| Other operating charges | 640/8 | €599 | €615 | +€16 | +2.7% |
| Gross operating margin | 9900 | €33,620 | -€33,648 | -€67,268 | |
| Operating profit (loss) | 9901 | €26,162 | -€42,480 | -€68,643 | |
| Financial income | 75/76B | €450 | €900 | +€450 | +100.0% |
| Recurring financial income | 75 | €450 | €900 | +€450 | +100.0% |
| Financial charges | 65/66B | €139 | €177 | +€38 | +27.3% |
| Recurring financial charges | 65 | €139 | €177 | +€38 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €26,473 | -€41,757 | -€68,231 | |
| Income taxes | 67/77 | €7,666 | €190 | -€7,477 | -97.5% |
| Profit (loss) for the period | 9904 | €18,807 | -€41,947 | -€60,754 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,807 | -€41,947 | -€60,754 |
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 15 October 2026 via checked.be.