JOWI 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.
JOWI Design
Largest movements
- Tangible fixed assets -€15,036
down €15,036 (-24.0%), from €62,547 to €47,511
of which Furniture and vehicles: -€15,637
- Cash -€2,098
down €2,098 (-70.3%), from €2,984 to €886
mainly Current portion of long-term debt (-€13,209) and Other debts (-€2,530)
- Receivables within one year +€1,833
up €1,833 (+9.7%), from €18,912 to €20,745
of which Trade receivables: +€1,912
- Current portion of long-term debt -€13,209
no longer reported in 2025 (was €13,209)
- Other debts -€2,530
down €2,530 (-14.0%), from €18,064 to €15,534
- Gross operating margin +€1,565
up €1,565 (+7.6%), from €20,546 to €22,111
- Taxes +€1,285
up €1,285 (+547%), from €235 to €1,520
- Financial charges -€679
down €679 (-16.6%), from €4,099 to €3,420
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 | €84,444 | €69,142 | -€15,302 | -18.1% |
| Fixed assets | 21/28 | €62,547 | €47,511 | -€15,036 | -24.0% |
| Tangible fixed assets | 22/27 | €62,547 | €47,511 | -€15,036 | -24.0% |
| Plant, machinery and equipment | 23 | - | €601 | +€601 | |
| Furniture and vehicles | 24 | €62,547 | €46,911 | -€15,637 | -25.0% |
| Current assets | 29/58 | €21,896 | €21,631 | -€266 | -1.2% |
| Amounts receivable within one year | 40/41 | €18,912 | €20,745 | +€1,833 | +9.7% |
| Trade receivables | 40 | €12,133 | €14,045 | +€1,912 | +15.8% |
| Other amounts receivable | 41 | €6,779 | €6,700 | -€79 | -1.2% |
| Cash at bank and in hand | 54/58 | €2,984 | €886 | -€2,098 | -70.3% |
| Total equity and liabilities | 10/49 | €84,444 | €69,142 | -€15,302 | -18.1% |
| Equity | 10/15 | €3,296 | €3,885 | +€589 | +17.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,704 | -€1,115 | +€589 | +34.5% |
| Amounts payable | 17/49 | €81,148 | €65,257 | -€15,891 | -19.6% |
| Amounts payable after more than one year | 17 | €46,257 | €46,257 | = | 0.0% |
| Financial debts | 170/4 | €46,257 | €46,257 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,891 | €19,000 | -€15,891 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | €13,209 | - | -€13,209 | |
| Trade debts | 44 | €287 | €927 | +€640 | +223% |
| Suppliers | 440/4 | €287 | €927 | +€640 | +223% |
| Taxes, remuneration and social security | 45 | €3,331 | €2,539 | -€792 | -23.8% |
| Taxes | 450/3 | €3,331 | €2,539 | -€792 | -23.8% |
| Other amounts payable | 47/48 | €18,064 | €15,534 | -€2,530 | -14.0% |
| Non-recurring operating income | 76A | €2,935 | €2,903 | -€32 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,637 | €15,697 | +€61 | +0.4% |
| Other operating charges | 640/8 | €1,014 | €887 | -€126 | -12.5% |
| Gross operating margin | 9900 | €20,546 | €22,111 | +€1,565 | +7.6% |
| Operating profit (loss) | 9901 | €3,896 | €5,526 | +€1,630 | +41.9% |
| Financial income | 75/76B | €7 | €2 | -€5 | -67.5% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -67.5% |
| Financial charges | 65/66B | €4,099 | €3,420 | -€679 | -16.6% |
| Recurring financial charges | 65 | €4,099 | €3,420 | -€679 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€196 | €2,109 | +€2,304 | |
| Income taxes | 67/77 | €235 | €1,520 | +€1,285 | +547% |
| Profit (loss) for the period | 9904 | -€431 | €589 | +€1,019 | |
| Profit (loss) for the period to be appropriated | 9905 | -€431 | €589 | +€1,019 |
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.