JEGRO 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.
JEGRO DESIGN
Largest movements
- Deferred charges and accrued income -€2,158
down €2,158 (-28.6%), from €7,554 to €5,395
- Cash -€1,528
down €1,528 (-33.2%), from €4,599 to €3,071
mainly Debts after one year (-€7,574) and Tax, wage and social debts (-€1,932)
- Receivables within one year +€616
up €616 (+12.1%), from €5,106 to €5,722
of which Trade receivables: +€584
- Formation expenses -€545
down €545 (-29.7%), from €1,836 to €1,291
- Tangible fixed assets -€438
down €438 (-46.8%), from €935 to €498
- Debts after one year -€7,574
down €7,574 (-70.7%), from €10,713 to €3,139
- Trade debts +€3,721
up €3,721 (+473%), from €786 to €4,507
- Reserves +€2,715
up €2,715 (+84.5%), from €3,211 to €5,927
- Tax, wage and social debts -€1,932
down €1,932 (-59.4%), from €3,254 to €1,322
- Other debts -€583
down €583 (-50.0%), from €1,166 to €583
- Taxes -€485
down €485 (-26.9%), from €1,801 to €1,316
- Gross operating margin -€477
down €477 (-6.9%), from €6,867 to €6,390
- Financial charges +€89
up €89 (+80.3%), from €111 to €201
- Other operating charges +€70
up €70 (+25.7%), from €273 to €343
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 | €21,130 | €17,478 | -€3,653 | -17.3% |
| Formation expenses | 20 | €1,836 | €1,291 | -€545 | -29.7% |
| Fixed assets | 21/28 | €935 | €498 | -€438 | -46.8% |
| Tangible fixed assets | 22/27 | €935 | €498 | -€438 | -46.8% |
| Furniture and vehicles | 24 | €935 | €498 | -€438 | -46.8% |
| Current assets | 29/58 | €18,359 | €15,689 | -€2,670 | -14.5% |
| Stocks and contracts in progress | 3 | €1,100 | €1,500 | +€400 | +36.4% |
| Stocks | 30/36 | €1,100 | €1,500 | +€400 | +36.4% |
| Amounts receivable within one year | 40/41 | €5,106 | €5,722 | +€616 | +12.1% |
| Trade receivables | 40 | €5,106 | €5,690 | +€584 | +11.4% |
| Other amounts receivable | 41 | - | €32 | +€32 | |
| Cash at bank and in hand | 54/58 | €4,599 | €3,071 | -€1,528 | -33.2% |
| Deferred charges and accrued income | 490/1 | €7,554 | €5,395 | -€2,158 | -28.6% |
| Total equity and liabilities | 10/49 | €21,130 | €17,478 | -€3,653 | -17.3% |
| Equity | 10/15 | €5,211 | €7,927 | +€2,715 | +52.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,211 | €5,927 | +€2,715 | +84.5% |
| Distributable reserves | 133 | €3,211 | €5,927 | +€2,715 | +84.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,919 | €9,551 | -€6,368 | -40.0% |
| Amounts payable after more than one year | 17 | €10,713 | €3,139 | -€7,574 | -70.7% |
| Other amounts payable | 178/9 | €10,713 | €3,139 | -€7,574 | -70.7% |
| Amounts payable within one year | 42/48 | €5,206 | €6,412 | +€1,206 | +23.2% |
| Trade debts | 44 | €786 | €4,507 | +€3,721 | +473% |
| Suppliers | 440/4 | €786 | €4,507 | +€3,721 | +473% |
| Taxes, remuneration and social security | 45 | €3,254 | €1,322 | -€1,932 | -59.4% |
| Taxes | 450/3 | €3,254 | €1,322 | -€1,932 | -59.4% |
| Other amounts payable | 47/48 | €1,166 | €583 | -€583 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €983 | +€60 | +6.5% |
| Other operating charges | 640/8 | €273 | €343 | +€70 | +25.7% |
| Gross operating margin | 9900 | €6,867 | €6,390 | -€477 | -6.9% |
| Operating profit (loss) | 9901 | €5,671 | €5,065 | -€607 | -10.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €111 | €201 | +€89 | +80.3% |
| Recurring financial charges | 65 | €111 | €201 | +€89 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €5,560 | €4,864 | -€697 | -12.5% |
| Income taxes | 67/77 | €1,801 | €1,316 | -€485 | -26.9% |
| Profit (loss) for the period | 9904 | €3,759 | €3,548 | -€211 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,759 | €3,548 | -€211 | -5.6% |
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 25 October 2026 via checked.be.