2J SERVICES: 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.
2J SERVICES
Largest movements
- Cash -€18,195
down €18,195 (-77.3%), from €23,529 to €5,334
mainly Net result for the year (-€18,603) and Debts after one year (-€11,852)
- Tangible fixed assets -€10,084
down €10,084 (-4.9%), from €206,553 to €196,470
- Profit (loss) carried forward -€18,603
down €18,603 (-30.4%), from -€61,212 to -€79,816
- Debts after one year -€11,852
down €11,852 (-6.0%), from €196,875 to €185,023
- Trade debts +€5,088
up €5,088 (+508.8%), from €1,000 to €6,088
- Accrued charges and deferred income -€3,159
down €3,159 (-98.4%), from €3,209 to €50
- Gross operating margin +€791
up €791 (+49.3%), from -€1,603 to -€813
- Depreciation +€486
up €486 (+5.1%), from €9,597 to €10,084
- Other operating charges -€189
down €189 (-4.7%), from €3,987 to €3,798
- Financial charges -€184
down €184 (-4.5%), from €4,093 to €3,909
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 | €230,442 | €202,193 | -€28,249 | -12.3% |
| Fixed assets | 21/28 | €206,553 | €196,470 | -€10,084 | -4.9% |
| Tangible fixed assets | 22/27 | €206,553 | €196,470 | -€10,084 | -4.9% |
| Land and buildings | 22 | €206,553 | €196,470 | -€10,084 | -4.9% |
| Current assets | 29/58 | €23,889 | €5,724 | -€18,166 | -76.0% |
| Amounts receivable within one year | 40/41 | €240 | €389 | +€150 | +62.4% |
| Other amounts receivable | 41 | €240 | €389 | +€150 | +62.4% |
| Cash at bank and in hand | 54/58 | €23,529 | €5,334 | -€18,195 | -77.3% |
| Deferred charges and accrued income | 490/1 | €120 | - | -€120 | |
| Total equity and liabilities | 10/49 | €230,442 | €202,193 | -€28,249 | -12.3% |
| Equity | 10/15 | €18,788 | €184 | -€18,603 | -99.0% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,212 | -€79,816 | -€18,603 | -30.4% |
| Amounts payable | 17/49 | €211,655 | €202,009 | -€9,646 | -4.6% |
| Amounts payable after more than one year | 17 | €196,875 | €185,023 | -€11,852 | -6.0% |
| Financial debts | 170/4 | €196,875 | €185,023 | -€11,852 | -6.0% |
| Amounts payable within one year | 42/48 | €11,571 | €16,935 | +€5,365 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €10,571 | €10,847 | +€277 | +2.6% |
| Trade debts | 44 | €1,000 | €6,088 | +€5,088 | +508.8% |
| Suppliers | 440/4 | €1,000 | €6,088 | +€5,088 | +508.8% |
| Accrued charges and deferred income | 492/3 | €3,209 | €50 | -€3,159 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,597 | €10,084 | +€486 | +5.1% |
| Other operating charges | 640/8 | €3,987 | €3,798 | -€189 | -4.7% |
| Gross operating margin | 9900 | -€1,603 | -€813 | +€791 | +49.3% |
| Operating profit (loss) | 9901 | -€15,188 | -€14,694 | +€494 | +3.3% |
| Financial charges | 65/66B | €4,093 | €3,909 | -€184 | -4.5% |
| Recurring financial charges | 65 | €4,093 | €3,909 | -€184 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,281 | -€18,603 | +€678 | +3.5% |
| Profit (loss) for the period | 9904 | -€19,281 | -€18,603 | +€678 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,281 | -€18,603 | +€678 | +3.5% |
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 3 October 2026 via checked.be.