VERT DESIGN JIMENEZ: 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.
VERT DESIGN JIMENEZ
Largest movements
- Tangible fixed assets -€41,544
down €41,544 (-29.7%), from €139,943 to €98,399
of which Furniture and vehicles: -€29,921
- Cash -€19,422
down €19,422 (-48.6%), from €39,997 to €20,575
mainly Debts after one year (-€36,392) and Other debts (-€24,689)
- Stocks and contracts -€7,500
down €7,500 (-26.8%), from €28,000 to €20,500
- Debts after one year -€36,392
down €36,392 (-47.2%), from €77,036 to €40,644
- Other debts -€24,689
down €24,689 (-97.1%), from €25,434 to €745
- Tax, wage and social debts -€18,863
down €18,863 (-85.0%), from €22,187 to €3,324
of which Taxes: -€11,734
- Reserves +€12,507
up €12,507 (+23.1%), from €54,148 to €66,655
- Current portion of long-term debt +€6,720
up €6,720 (+28.3%), from €23,775 to €30,495
- Gross operating margin -€83,576
down €83,576 (-51.6%), from €161,828 to €78,252
- Staff costs -€63,337
down €63,337 (-90.2%), from €70,253 to €6,916
- Depreciation -€4,782
down €4,782 (-9.3%), from €51,487 to €46,705
- Taxes -€3,703
down €3,703 (-48.4%), from €7,656 to €3,954
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 | €240,973 | €173,873 | -€67,100 | -27.8% |
| Fixed assets | 21/28 | €139,943 | €98,399 | -€41,544 | -29.7% |
| Tangible fixed assets | 22/27 | €139,943 | €98,399 | -€41,544 | -29.7% |
| Plant, machinery and equipment | 23 | €44,606 | €32,983 | -€11,624 | -26.1% |
| Furniture and vehicles | 24 | €95,337 | €65,416 | -€29,921 | -31.4% |
| Current assets | 29/58 | €101,030 | €75,474 | -€25,556 | -25.3% |
| Stocks and contracts in progress | 3 | €28,000 | €20,500 | -€7,500 | -26.8% |
| Stocks | 30/36 | €28,000 | €20,500 | -€7,500 | -26.8% |
| Amounts receivable within one year | 40/41 | €29,752 | €30,203 | +€451 | +1.5% |
| Trade receivables | 40 | €22,070 | €23,853 | +€1,784 | +8.1% |
| Other amounts receivable | 41 | €7,683 | €6,350 | -€1,333 | -17.3% |
| Cash at bank and in hand | 54/58 | €39,997 | €20,575 | -€19,422 | -48.6% |
| Deferred charges and accrued income | 490/1 | €3,281 | €4,196 | +€916 | +27.9% |
| Total equity and liabilities | 10/49 | €240,973 | €173,873 | -€67,100 | -27.8% |
| Equity | 10/15 | €86,103 | €98,610 | +€12,507 | +14.5% |
| Contributions | 10/11 | €31,955 | €31,955 | = | 0.0% |
| Reserves | 13 | €54,148 | €66,655 | +€12,507 | +23.1% |
| Distributable reserves | 133 | €54,148 | €66,655 | +€12,507 | +23.1% |
| Amounts payable | 17/49 | €154,870 | €75,263 | -€79,607 | -51.4% |
| Amounts payable after more than one year | 17 | €77,036 | €40,644 | -€36,392 | -47.2% |
| Financial debts | 170/4 | €77,036 | €40,644 | -€36,392 | -47.2% |
| Amounts payable within one year | 42/48 | €77,834 | €34,619 | -€43,215 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €23,775 | €30,495 | +€6,720 | +28.3% |
| Trade debts | 44 | €6,438 | €55 | -€6,383 | -99.1% |
| Suppliers | 440/4 | €6,438 | €55 | -€6,383 | -99.1% |
| Taxes, remuneration and social security | 45 | €22,187 | €3,324 | -€18,863 | -85.0% |
| Taxes | 450/3 | €15,057 | €3,324 | -€11,734 | -77.9% |
| Remuneration and social security | 454/9 | €7,129 | - | -€7,129 | |
| Other amounts payable | 47/48 | €25,434 | €745 | -€24,689 | -97.1% |
| Remuneration, social security and pensions | 62 | €70,253 | €6,916 | -€63,337 | -90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,487 | €46,705 | -€4,782 | -9.3% |
| Other operating charges | 640/8 | €2,296 | €3,781 | +€1,485 | +64.7% |
| Non-recurring operating charges | 66A | €3,500 | - | -€3,500 | |
| Gross operating margin | 9900 | €161,828 | €78,252 | -€83,576 | -51.6% |
| Operating profit (loss) | 9901 | €34,292 | €20,850 | -€13,442 | -39.2% |
| Financial income | 75/76B | - | €340 | +€340 | |
| Recurring financial income | 75 | - | €340 | +€340 | |
| Financial charges | 65/66B | €4,566 | €4,729 | +€163 | +3.6% |
| Recurring financial charges | 65 | €4,566 | €4,729 | +€163 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €29,726 | €16,461 | -€13,264 | -44.6% |
| Income taxes | 67/77 | €7,656 | €3,954 | -€3,703 | -48.4% |
| Profit (loss) for the period | 9904 | €22,069 | €12,507 | -€9,562 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,069 | €12,507 | -€9,562 | -43.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.