JP-DESIGNS: 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.
JP-DESIGNS
Largest movements
- Cash +€40,625
up €40,625 (+21.7%), from €187,205 to €227,830
mainly Other debts (+€206,237) and Net result for the year (+€38,636)
- Receivables within one year +€3,552
up €3,552 (+33.5%), from €10,598 to €14,150
of which Trade receivables: +€3,552
- Tangible fixed assets -€2,838
down €2,838 (-17.3%), from €16,445 to €13,607
of which Furniture and vehicles: -€1,582
- Other debts +€206,237
up €206,237 (+1,359%), from €15,179 to €221,415
- Reserves -€170,040
no longer reported in 2025 (was €170,040)
- Tax, wage and social debts +€6,500
up €6,500 (+68.5%), from €9,486 to €15,986
- Gross operating margin +€12,717
up €12,717 (+28.0%), from €45,385 to €58,101
- Taxes +€3,549
up €3,549 (+43.7%), from €8,123 to €11,672
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 | €214,247 | €256,905 | +€42,658 | +19.9% |
| Fixed assets | 21/28 | €16,445 | €13,607 | -€2,838 | -17.3% |
| Tangible fixed assets | 22/27 | €16,445 | €13,607 | -€2,838 | -17.3% |
| Land and buildings | 22 | €5,485 | €4,621 | -€864 | -15.8% |
| Furniture and vehicles | 24 | €10,505 | €8,923 | -€1,582 | -15.1% |
| Other tangible fixed assets | 26 | €454 | €63 | -€391 | -86.1% |
| Current assets | 29/58 | €197,802 | €243,298 | +€45,495 | +23.0% |
| Amounts receivable within one year | 40/41 | €10,598 | €14,150 | +€3,552 | +33.5% |
| Trade receivables | 40 | €10,001 | €13,553 | +€3,552 | +35.5% |
| Other amounts receivable | 41 | €597 | €597 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €187,205 | €227,830 | +€40,625 | +21.7% |
| Deferred charges and accrued income | 490/1 | - | €1,318 | +€1,318 | |
| Total equity and liabilities | 10/49 | €214,247 | €256,905 | +€42,658 | +19.9% |
| Equity | 10/15 | €188,640 | €18,600 | -€170,040 | -90.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,040 | - | -€170,040 | |
| Distributable reserves | 133 | €170,040 | - | -€170,040 | |
| Amounts payable | 17/49 | €25,607 | €238,305 | +€212,698 | +831% |
| Amounts payable within one year | 42/48 | €25,607 | €238,305 | +€212,698 | +831% |
| Trade debts | 44 | €942 | €903 | -€39 | -4.1% |
| Suppliers | 440/4 | €942 | €903 | -€39 | -4.1% |
| Taxes, remuneration and social security | 45 | €9,486 | €15,986 | +€6,500 | +68.5% |
| Taxes | 450/3 | €9,486 | €15,986 | +€6,500 | +68.5% |
| Other amounts payable | 47/48 | €15,179 | €221,415 | +€206,237 | +1,359% |
| Non-recurring operating income | 76A | €4,455 | - | -€4,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,534 | €4,825 | +€291 | +6.4% |
| Other operating charges | 640/8 | €360 | €520 | +€160 | +44.6% |
| Gross operating margin | 9900 | €45,385 | €58,101 | +€12,717 | +28.0% |
| Operating profit (loss) | 9901 | €40,491 | €52,757 | +€12,266 | +30.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,145 | €2,449 | +€304 | +14.2% |
| Recurring financial charges | 65 | €2,145 | €2,449 | +€304 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €38,347 | €50,308 | +€11,962 | +31.2% |
| Income taxes | 67/77 | €8,123 | €11,672 | +€3,549 | +43.7% |
| Profit (loss) for the period | 9904 | €30,224 | €38,636 | +€8,413 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,224 | €38,636 | +€8,413 | +27.8% |
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 14 October 2026 via checked.be.