JQ Visual Communications: 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.
JQ Visual Communications
Largest movements
- Receivables within one year -€15,660
down €15,660 (-82.4%), from €19,005 to €3,345
of which Trade receivables: -€12,660
- Deferred charges and accrued income -€338
down €338 (-26.2%), from €1,288 to €950
- Profit (loss) carried forward -€19,622
down €19,622 (-93.5%), from -€20,977 to -€40,599
- Accrued charges and deferred income +€3,864
up €3,864 (+32,200%), from €12 to €3,876
- Tax, wage and social debts -€1,834
down €1,834 (-15.8%), from €11,620 to €9,786
of which Taxes: -€3,334
- Trade debts +€1,788
up €1,788 (+37.5%), from €4,764 to €6,552
- Write-downs +€3,605
new in 2025: €3,605
- Gross operating margin -€319
down €319 (-2.3%), from -€13,912 to -€14,231
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 | €28,530 | €12,851 | -€15,679 | -55.0% |
| Fixed assets | 21/28 | €2,276 | €2,389 | +€113 | +5.0% |
| Tangible fixed assets | 22/27 | €2,276 | €2,389 | +€113 | +5.0% |
| Furniture and vehicles | 24 | €2,276 | €2,389 | +€113 | +5.0% |
| Current assets | 29/58 | €26,254 | €10,462 | -€15,792 | -60.2% |
| Amounts receivable within one year | 40/41 | €19,005 | €3,345 | -€15,660 | -82.4% |
| Trade receivables | 40 | €16,005 | €3,345 | -€12,660 | -79.1% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €5,961 | €6,167 | +€206 | +3.5% |
| Deferred charges and accrued income | 490/1 | €1,288 | €950 | -€338 | -26.2% |
| Total equity and liabilities | 10/49 | €28,530 | €12,851 | -€15,679 | -55.0% |
| Equity | 10/15 | €9,698 | -€9,924 | -€19,622 | |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €23,855 | €23,855 | = | 0.0% |
| Distributable reserves | 133 | €23,855 | €23,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,977 | -€40,599 | -€19,622 | -93.5% |
| Amounts payable | 17/49 | €18,832 | €22,775 | +€3,943 | +20.9% |
| Amounts payable within one year | 42/48 | €18,820 | €18,899 | +€79 | +0.4% |
| Trade debts | 44 | €4,764 | €6,552 | +€1,788 | +37.5% |
| Suppliers | 440/4 | €4,764 | €6,552 | +€1,788 | +37.5% |
| Taxes, remuneration and social security | 45 | €11,620 | €9,786 | -€1,834 | -15.8% |
| Taxes | 450/3 | €11,620 | €8,286 | -€3,334 | -28.7% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €2,436 | €2,561 | +€125 | +5.1% |
| Accrued charges and deferred income | 492/3 | €12 | €3,876 | +€3,864 | +32,200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,239 | €1,209 | -€30 | -2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,605 | +€3,605 | |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€13,912 | -€14,231 | -€319 | -2.3% |
| Operating profit (loss) | 9901 | -€15,539 | -€19,445 | -€3,906 | -25.1% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €209 | €227 | +€18 | +8.6% |
| Recurring financial charges | 65 | €209 | €227 | +€18 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,748 | -€19,622 | -€3,874 | -24.6% |
| Profit (loss) for the period | 9904 | -€15,748 | -€19,622 | -€3,874 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,748 | -€19,622 | -€3,874 | -24.6% |
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 20 October 2026 via checked.be.