J & J
ActiveSummary
J & J has been active since 1999 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €558k and a net result of €11k. Equity remains stable across the filed fiscal years (±0.7% per year). Its solvency ranks better than 59% of 8692 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability31▼-33
Solvency87=
Growth32▼-46
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €40k at 30 days acceptable
Liquidity ample (current ratio 2.02 against 1.98 in 2024; short-term debt: 37.3% and cash: 30% of total assets), and 38.1% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
61.9%
Return on assets
1.2%
Age of the figures
14 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-07-2025 was due by 28-02-2026 and was filed on 03-02-2026, 25 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
25 d early
2024
24 d early
2023
27 d early
2022
29 d early
2021
45 d early
2020
30 d early
2019
29 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-07-2026 and is due by 28-02-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
31-07-2026 close25-09-2026 today28-02-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€558k▼ 13.4%
2024 · €644k
2019: €642k
2020: €668k▲ +4.1% vs 2019
2021: €633k▼ -5.3% vs 2020
2022: €652k▲ +3.1% vs 2021
2023: €716k▲ +9.9% vs 2022highest in 7 years
2024: €644k▼ -10.0% vs 2023
2025: €558k▼ -13.4% vs 2024lowest in 7 years
2019 → 2025
Total assets
€901k▼ 13.0%
2024 · €1.04M
2019: €1.04M
2020: €1.12M▲ +7.4% vs 2019
2021: €1.17M▲ +4.3% vs 2020
2022: €1.28M▲ +9.8% vs 2021
2023: €1.48M▲ +15.3% vs 2022highest in 7 years
2024: €1.04M▼ -29.9% vs 2023
2025: €901k▼ -13.0% vs 2024lowest in 7 years
2019 → 2025
Net result
€11k▼ 93.5%
2024 · €161k
2019: €98k
2020: €97k▼ -0.9% vs 2019
2021: €58k▼ -40.6% vs 2020
2022: €92k▲ +60.1% vs 2021
2023: €142k▲ +53.5% vs 2022
2024: €161k▲ +13.8% vs 2023highest in 7 years
2025: €11k▼ -93.5% vs 2024lowest in 7 years
2019 → 2025
Working capital
€345k▼ 8.3%
2024 · €376k
2019: €154klowest in 7 years
2020: €238k▲ +54.8% vs 2019
2021: €257k▲ +7.8% vs 2020
2022: €321k▲ +25.3% vs 2021
2023: €407k▲ +26.6% vs 2022highest in 7 years
2024: €376k▼ -7.7% vs 2023
2025: €345k▼ -8.3% vs 2024
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€633k-€652k▲ 3.1%€716k▲ 9.9%€644k▼ 10.0%€558k▼ 13.4%
2021: €633k
2022: €652k▲ +3.1% vs 2021
2023: €716k▲ +9.9% vs 2022highest in 5 years
2024: €644k▼ -10.0% vs 2023
2025: €558k▼ -13.4% vs 2024lowest in 5 years
Operating result€94k-€146k▲ 55.9%€319k▲ 118%€233k▼ 27.0%€82k▼ 64.7%
2021: €94k
2022: €146k▲ +55.9% vs 2021
2023: €319k▲ +118% vs 2022highest in 5 years
2024: €233k▼ -27.0% vs 2023
2025: €82k▼ -64.7% vs 2024lowest in 5 years
Net result€58k-€92k▲ 60.1%€142k▲ 53.5%€161k▲ 13.8%€11k▼ 93.5%
2021: €58k
2022: €92k▲ +60.1% vs 2021
2023: €142k▲ +53.5% vs 2022
2024: €161k▲ +13.8% vs 2023highest in 5 years
2025: €11k▼ -93.5% vs 2024lowest in 5 years
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen two years in a row; 2025 is 65% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €901k
Fixed assets
€220k ▼ 20.1%
Current assets
€681k ▼ 10.4%
Equity and liabilities €901k
Equity
€558k ▼ 13.4%
Debt
€343k ▼ 12.3%
Debt's share of the balance-sheet total rises from 37.8% to 38.1%. Equity and debt are lower.
Key figures and ratios
EBITDA
€131k▼
2024 · €286k
Cash flow
€59k▼
2024 · €215k
Current ratio
2.02▲
2024 · 1.98
Debt to equity
0.62▲
2024 · 0.61
ROE
1.9%▼
2024 · 25.0%
ROA
1.2%▼
2024 · 15.6%
Interest coverage
1.28▼
2024 · 3.13
Debt ≤ 1 year
€337k▼
2024 · €385k
Income taxes
€5k▼
2024 · €70k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 52 lines
Balance sheet
Code20242025
Assets
Total assets20/58€1.04M€901k▼
Fixed assets21/28€276k€220k▼
Tangible fixed assets22/27€271k€215k▼
Land and buildings22€246k€198k▼
Furniture and vehicles24€25k€17k▼
Financial fixed assets28€5k€5k=
Current assets29/58€760k€681k▼
Amounts receivable within one year40/41€114k€87k▼
Trade receivables40€64k€29k▼
Other amounts receivable41€50k€58k▲
Current investments50/53€500k€294k▼
Cash at bank and in hand54/58€145k€270k▲
Deferred charges and accrued income490/1€2k€30k▲
Equity and liabilities
Total equity and liabilities10/49€1.04M€901k▼
Equity10/15€644k€558k▼
Contributions10/11€50k€50k=
Reserves13€594k€508k▼
Tax-exempt reserves132€10k€10k=
Distributable reserves133€584k€498k▼
Amounts payable17/49€392k€343k▼
Amounts payable after more than one year17€6k-
Financial debts170/4€6k-
Amounts payable within one year42/48€385k€337k▼
Current portion of amounts payable after more than one year42€11k€6k▼
Trade debts44€19k€19k▲
Suppliers440/4€19k€19k▲
Taxes, remuneration and social security45€77k€44k▼
Taxes450/3€38k€11k▼
Remuneration and social security454/9€39k€34k▼
Other amounts payable47/48€277k€267k▼
Accrued charges and deferred income492/3€888€7k▲
Income statement
Code20242025
Non-recurring operating income76A-€3k
Remuneration, social security and pensions62€9k-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€53k€48k▼
Other operating charges640/8€2k€6k▲
Non-recurring operating charges66A-€10k
Gross operating margin9900€298k€147k▼
Operating profit (loss)9901€233k€82k▼
Financial income75/76B€90k€35k▼
Recurring financial income75€90k€35k▼
Financial charges65/66B€91k€102k▲
Recurring financial charges65€91k€102k▲
Profit (loss) for the period before taxes9903€231k€16k▼
Income taxes67/77€70k€5k▼
Profit (loss) for the period9904€161k€11k▼
Profit (loss) for the period to be appropriated9905€161k€11k▼
Appropriation of the result
Profit (loss) to be appropriated9906€161k€11k▼
Transfer from equity791/2€98k€97k▼
Transfer to equity691/2€161k€11k▼
To other reserves6921€161k€11k▼
Profit to be distributed694/7€98k€97k▼
Return on contributions (dividend)694€98k€97k▼
The notes to these accounts (9 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €1k | - | €3k | - |
| Remuneration, social security and pensions62 | - | €9k | €9k | €9k | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €67k | €64k | €70k | €53k | €48k | ▼ 9.5% |
| Other operating charges640/8 | - | €4k | €4k | €2k | €6k | ▲ 155% |
| Non-recurring operating charges66A | - | - | - | - | €10k | - |
| Gross operating margin9900 | €188k | €223k | €402k | €298k | €147k | ▼ 50.6% |
| Operating profit (loss)9901 | €94k | €146k | €319k | €233k | €82k | ▼ 64.7% |
| Financial income75/76B | - | €0 | €85 | €90k | €35k | ▼ 60.6% |
| Recurring financial income75 | - | €0 | €85 | €90k | €35k | ▼ 60.6% |
| Financial charges65/66B | - | €17k | €116k | €91k | €102k | ▲ 11.3% |
| Recurring financial charges65 | €13k | €17k | €116k | €91k | €102k | ▲ 11.3% |
| Profit (loss) for the period before taxes9903 | €80k | €129k | €203k | €231k | €16k | ▼ 93.2% |
| Income taxes67/77 | €23k | €37k | €61k | €70k | €5k | ▼ 92.4% |
| Profit (loss) for the period9904 | €58k | €92k | €142k | €161k | €11k | ▼ 93.5% |
| Profit (loss) for the period to be appropriated9905 | €58k | €92k | €142k | €161k | €11k | ▼ 93.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.17M | €1.28M | €1.48M | €1.04M | €901k | ▼ 13.0% |
| Fixed assets21/28 | €414k | €359k | €327k | €276k | €220k | ▼ 20.1% |
| Tangible fixed assets22/27 | €409k | €354k | €322k | €271k | €215k | ▼ 20.5% |
| Land and buildings22 | - | €334k | €289k | €246k | €198k | ▼ 19.4% |
| Plant, machinery and equipment23 | - | €521 | - | - | - | - |
| Furniture and vehicles24 | - | €19k | €33k | €25k | €17k | ▼ 31.3% |
| Financial fixed assets28 | €5k | €5k | €5k | €5k | €5k | = |
| Current assets29/58 | €752k | €922k | €1.15M | €760k | €681k | ▼ 10.4% |
| Amounts receivable within one year40/41 | €53k | €2k | - | €114k | €87k | ▼ 23.6% |
| Trade receivables40 | - | - | - | €64k | €29k | ▼ 54.1% |
| Other amounts receivable41 | - | €2k | - | €50k | €58k | ▲ 15.0% |
| Current investments50/53 | - | - | €1.00M | €500k | €294k | ▼ 41.3% |
| Cash at bank and in hand54/58 | €697k | €919k | €149k | €145k | €270k | ▲ 86.7% |
| Deferred charges and accrued income490/1 | - | €1k | €2k | €2k | €30k | ▲ 1,681% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.17M | €1.28M | €1.48M | €1.04M | €901k | ▼ 13.0% |
| Equity10/15 | €633k | €652k | €716k | €644k | €558k | ▼ 13.4% |
| Contributions10/11 | - | €185k | €185k | €50k | €50k | = |
| Reserves13 | €448k | €467k | €531k | €594k | €508k | ▼ 14.5% |
| Non-distributable reserves130/1 | - | €19k | €19k | - | - | - |
| Reserves not available under the articles1311 | - | €19k | €19k | - | - | - |
| Tax-exempt reserves132 | - | €10k | €10k | €10k | €10k | = |
| Distributable reserves133 | - | €438k | €503k | €584k | €498k | ▼ 14.8% |
| Amounts payable17/49 | €534k | €629k | €761k | €392k | €343k | ▼ 12.3% |
| Amounts payable after more than one year17 | €38k | €27k | €17k | €6k | - | - |
| Financial debts170/4 | - | €27k | €17k | €6k | - | - |
| Amounts payable within one year42/48 | €495k | €601k | €743k | €385k | €337k | ▼ 12.5% |
| Current portion of amounts payable after more than one year42 | - | €10k | €10k | €11k | €6k | ▼ 41.0% |
| Trade debts44 | €18k | €24k | €52k | €19k | €19k | ▲ 1.1% |
| Suppliers440/4 | - | €24k | €52k | €19k | €19k | ▲ 1.1% |
| Taxes, remuneration and social security45 | - | €35k | €65k | €77k | €44k | ▼ 42.8% |
| Taxes450/3 | - | €19k | €43k | €38k | €11k | ▼ 71.6% |
| Remuneration and social security454/9 | - | €16k | €22k | €39k | €34k | ▼ 15.0% |
| Other amounts payable47/48 | - | €531k | €616k | €277k | €267k | ▼ 3.9% |
| Accrued charges and deferred income492/3 | - | €924 | €887 | €888 | €7k | ▲ 674% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €58k | €92k | €142k | €161k | €11k | ▼ 93.5% |
| + Depreciation and write-downs630 | €67k | €64k | €70k | €53k | €48k | ▼ 9.5% |
| Operating cash flow (approximation) | €125k | €156k | €212k | €215k | €59k | ▼ 72.6% |
| Investment in fixed assets (approximation) | - | €-8k | €-38k | €-2k | €7k | ▲ 401% |
| Change in cash | - | €221k | €-770k | €-4k | €126k | ▲ 3,247% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
03-02
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
31-07
Financial
Weakest financial yearnet €11k ▼93.5%
Net result drops to €11k, the lowest in the series.
04-02
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
31-07
Financial
Highest result since 2019net €161k ▲13.8%
Net result €161k, the highest in the series.
02-02
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
30-01
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
14-01
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
29-01
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-01
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
08-02
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
26-01
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
24-01
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Ronse
Ground area
4,986 m²
Building footprint
494 m²
Volume, LiDAR
2,799 m³
Parcel 45422D0332/00D000, Flanders · tallest building 10.5 m, ±2 floors. Linked by address, not a title deed.
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 45422D0332/00D000 | Flanders | 4,986 m² | 1 · 494 m² | 10.5 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Legal Entity Identifier
254900SRD5CEISRY3258
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Of 82,553 companies in sector 70200 we hold annual accounts for 52,585. 33,761 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded09-08-1999
Fiscal year end31-07
Activities, NACEBEL 2025
70200Business and other management consultancy
Scores and ratios are computed by Checked and are not a credit decision.