NJ 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.
NJ Design
Largest movements
- Stocks and contracts +€195,083
up €195,083 (+49.2%), from €396,851 to €591,934
- Receivables within one year -€87,320
down €87,320 (-71.8%), from €121,691 to €34,371
- Short-term financial debts +€162,485
up €162,485 (+63.7%), from €255,000 to €417,485
- Reserves -€42,969
down €42,969 (-57.6%), from €74,567 to €31,598
- Trade debts -€37,102
down €37,102 (-93.5%), from €39,671 to €2,570
- Other debts +€25,155
up €25,155 (+15.6%), from €161,602 to €186,757
- Tax, wage and social debts -€8,053
down €8,053 (-50.1%), from €16,063 to €8,010
- Gross operating margin -€36,419
down €36,419, from €28,880 to -€7,539
- Financial charges +€10,346
up €10,346 (+211.4%), from €4,893 to €15,239
- Other operating charges +€7,897
up €7,897 (+365.5%), from €2,161 to €10,058
- Taxes -€5,004
down €5,004 (-94.2%), from €5,311 to €307
- Depreciation +€2,678
up €2,678 (+58.9%), from €4,544 to €7,223
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 | €549,903 | €649,419 | +€99,516 | +18.1% |
| Fixed assets | 21/28 | €20,667 | €14,472 | -€6,196 | -30.0% |
| Tangible fixed assets | 22/27 | €20,667 | €14,472 | -€6,196 | -30.0% |
| Plant, machinery and equipment | 23 | €3,357 | €1,900 | -€1,457 | -43.4% |
| Furniture and vehicles | 24 | €6,279 | €3,117 | -€3,162 | -50.4% |
| Other tangible fixed assets | 26 | €11,031 | €9,455 | -€1,576 | -14.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €529,236 | €634,948 | +€105,712 | +20.0% |
| Stocks and contracts in progress | 3 | €396,851 | €591,934 | +€195,083 | +49.2% |
| Stocks | 30/36 | €396,851 | €591,934 | +€195,083 | +49.2% |
| Amounts receivable within one year | 40/41 | €121,691 | €34,371 | -€87,320 | -71.8% |
| Trade receivables | 40 | €121,691 | €34,371 | -€87,320 | -71.8% |
| Cash at bank and in hand | 54/58 | €10,195 | €8,643 | -€1,552 | -15.2% |
| Deferred charges and accrued income | 490/1 | €499 | €0 | -€499 | -100.0% |
| Total equity and liabilities | 10/49 | €549,903 | €649,419 | +€99,516 | +18.1% |
| Equity | 10/15 | €77,567 | €34,598 | -€42,969 | -55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,567 | €31,598 | -€42,969 | -57.6% |
| Distributable reserves | 133 | €74,567 | €31,598 | -€42,969 | -57.6% |
| Amounts payable | 17/49 | €472,336 | €614,821 | +€142,485 | +30.2% |
| Amounts payable within one year | 42/48 | €472,336 | €614,821 | +€142,485 | +30.2% |
| Financial debts | 43 | €255,000 | €417,485 | +€162,485 | +63.7% |
| Credit institutions | 430/8 | €255,000 | €417,485 | +€162,485 | +63.7% |
| Trade debts | 44 | €39,671 | €2,570 | -€37,102 | -93.5% |
| Suppliers | 440/4 | €39,671 | €2,570 | -€37,102 | -93.5% |
| Taxes, remuneration and social security | 45 | €16,063 | €8,010 | -€8,053 | -50.1% |
| Taxes | 450/3 | €16,063 | €8,010 | -€8,053 | -50.1% |
| Other amounts payable | 47/48 | €161,602 | €186,757 | +€25,155 | +15.6% |
| Remuneration, social security and pensions | 62 | - | €2,602 | +€2,602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,544 | €7,223 | +€2,678 | +58.9% |
| Other operating charges | 640/8 | €2,161 | €10,058 | +€7,897 | +365.5% |
| Gross operating margin | 9900 | €28,880 | -€7,539 | -€36,419 | |
| Operating profit (loss) | 9901 | €22,175 | -€27,422 | -€49,597 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,893 | €15,239 | +€10,346 | +211.4% |
| Recurring financial charges | 65 | €4,893 | €15,239 | +€10,346 | +211.4% |
| Profit (loss) for the period before taxes | 9903 | €17,282 | -€42,661 | -€59,943 | |
| Income taxes | 67/77 | €5,311 | €307 | -€5,004 | -94.2% |
| Profit (loss) for the period | 9904 | €11,971 | -€42,969 | -€54,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,971 | -€42,969 | -€54,939 |
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 12 October 2026 via checked.be.