JW Design: what changed
Two fiscal 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.
JW Design
Largest movements
- Deferred charges and accrued income +€9,099
up €9,099 (+1765.3%), from €515 to €9,615
- Cash -€2,722
down €2,722 (-68.2%), from €3,991 to €1,269
mainly Deferred charges and accrued income (-€9,099) and Trade debts (-€1,051)
- Tangible fixed assets -€2,254
down €2,254 (-65.6%), from €3,435 to €1,181
- Receivables within one year -€731
down €731 (-3.7%), from €19,841 to €19,110
of which Other amounts receivable: -€2,960
- Reserves +€2,058
up €2,058 (+18.5%), from €11,119 to €13,177
of which Distributable reserves: +€2,058
- Tax, wage and social debts +€1,234
up €1,234 (+26.4%), from €4,678 to €5,911
- Accrued charges and deferred income +€1,152
up €1,152 (+62.0%), from €1,858 to €3,010
- Trade debts -€1,051
down €1,051 (-33.7%), from €3,122 to €2,070
- Gross operating margin +€3,684
up €3,684 (+71.9%), from €5,125 to €8,809
- Financial charges +€2,766
up €2,766 (+499.8%), from €554 to €3,320
- Taxes -€1,868
down €1,868, from €1,827 to -€42
- Other operating charges +€1,136
up €1,136 (+147.0%), from €773 to €1,908
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.
Cash bridge derived
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 | €27,781 | €31,174 | +€3,393 | +12.2% |
| Fixed assets | 21/28 | €3,435 | €1,181 | -€2,254 | -65.6% |
| Tangible fixed assets | 22/27 | €3,435 | €1,181 | -€2,254 | -65.6% |
| Furniture and vehicles | 24 | €3,435 | €1,181 | -€2,254 | -65.6% |
| Current assets | 29/58 | €24,347 | €29,993 | +€5,647 | +23.2% |
| Amounts receivable within one year | 40/41 | €19,841 | €19,110 | -€731 | -3.7% |
| Trade receivables | 40 | €7,815 | €10,044 | +€2,229 | +28.5% |
| Other amounts receivable | 41 | €12,025 | €9,066 | -€2,960 | -24.6% |
| Cash at bank and in hand | 54/58 | €3,991 | €1,269 | -€2,722 | -68.2% |
| Deferred charges and accrued income | 490/1 | €515 | €9,615 | +€9,099 | +1765.3% |
| Total equity and liabilities | 10/49 | €27,781 | €31,174 | +€3,393 | +12.2% |
| Equity | 10/15 | €18,125 | €20,183 | +€2,058 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,119 | €13,177 | +€2,058 | +18.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,259 | €11,317 | +€2,058 | +22.2% |
| Profit (loss) carried forward | 14 | €806 | €806 | = | 0.0% |
| Amounts payable | 17/49 | €9,657 | €10,992 | +€1,335 | +13.8% |
| Amounts payable within one year | 42/48 | €7,799 | €7,982 | +€182 | +2.3% |
| Trade debts | 44 | €3,122 | €2,070 | -€1,051 | -33.7% |
| Suppliers | 440/4 | €3,122 | €2,070 | -€1,051 | -33.7% |
| Taxes, remuneration and social security | 45 | €4,678 | €5,911 | +€1,234 | +26.4% |
| Taxes | 450/3 | €4,678 | €5,911 | +€1,234 | +26.4% |
| Accrued charges and deferred income | 492/3 | €1,858 | €3,010 | +€1,152 | +62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,186 | €2,254 | +€68 | +3.1% |
| Other operating charges | 640/8 | €773 | €1,908 | +€1,136 | +147.0% |
| Gross operating margin | 9900 | €5,125 | €8,809 | +€3,684 | +71.9% |
| Operating profit (loss) | 9901 | €2,167 | €4,647 | +€2,480 | +114.5% |
| Financial income | 75/76B | €659 | €689 | +€30 | +4.6% |
| Recurring financial income | 75 | €659 | €689 | +€30 | +4.6% |
| Financial charges | 65/66B | €554 | €3,320 | +€2,766 | +499.8% |
| Recurring financial charges | 65 | €554 | €3,320 | +€2,766 | +499.8% |
| Profit (loss) for the period before taxes | 9903 | €2,272 | €2,017 | -€256 | -11.3% |
| Income taxes | 67/77 | €1,827 | -€42 | -€1,868 | |
| Profit (loss) for the period | 9904 | €446 | €2,058 | +€1,612 | +361.6% |
| Profit (loss) for the period to be appropriated | 9905 | €446 | €2,058 | +€1,612 | +361.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.