3J GROUP: 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.
3J GROUP
Largest movements
- Cash +€387,195
up €387,195 (+3,212%), from €12,054 to €399,249
mainly Net result for the year (+€286,480) and Other debts (+€275,875)
- Receivables within one year +€175,350
up €175,350 (+18.2%), from €965,809 to €1.1m
of which Other amounts receivable: +€175,350
- Other debts +€275,875
up €275,875 (+27.2%), from €1.0m to €1.3m
- Reserves +€272,464
new in 2025: €272,464
- Financial income +€329,540
up €329,540 (+985%), from €33,469 to €363,008
of which Non-recurring financial income: +€325,618
- Gross operating margin -€23,720
down €23,720 (-160%), from -€14,799 to -€38,519
- Financial charges +€7,906
up €7,906 (+47.5%), from €16,658 to €24,564
- Depreciation -€1,887
down €1,887 (-20.0%), from €9,434 to €7,547
- Other operating charges -€593
down €593 (-9.6%), from €6,150 to €5,557
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 | €1,036,652 | €1,584,234 | +€547,582 | +52.8% |
| Fixed assets | 21/28 | €51,939 | €43,392 | -€8,547 | -16.5% |
| Tangible fixed assets | 22/27 | €8,939 | €1,392 | -€7,547 | -84.4% |
| Furniture and vehicles | 24 | €8,939 | €1,392 | -€7,547 | -84.4% |
| Financial fixed assets | 28 | €43,000 | €42,000 | -€1,000 | -2.3% |
| Current assets | 29/58 | €984,713 | €1,540,842 | +€556,129 | +56.5% |
| Amounts receivable within one year | 40/41 | €965,809 | €1,141,159 | +€175,350 | +18.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €965,809 | €1,141,159 | +€175,350 | +18.2% |
| Cash at bank and in hand | 54/58 | €12,054 | €399,249 | +€387,195 | +3,212% |
| Deferred charges and accrued income | 490/1 | €6,850 | €434 | -€6,416 | -93.7% |
| Total equity and liabilities | 10/49 | €1,036,652 | €1,584,234 | +€547,582 | +52.8% |
| Equity | 10/15 | €5,984 | €292,464 | +€286,480 | +4,788% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €0 | - | = | |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | - | €272,464 | +€272,464 | |
| Distributable reserves | 133 | - | €272,464 | +€272,464 | |
| Profit (loss) carried forward | 14 | -€14,016 | €0 | +€14,016 | |
| Amounts payable | 17/49 | €1,030,668 | €1,291,771 | +€261,102 | +25.3% |
| Amounts payable within one year | 42/48 | €1,015,998 | €1,291,771 | +€275,772 | +27.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €445 | €342 | -€103 | -23.1% |
| Taxes | 450/3 | €445 | €342 | -€103 | -23.1% |
| Other amounts payable | 47/48 | €1,015,553 | €1,291,429 | +€275,875 | +27.2% |
| Accrued charges and deferred income | 492/3 | €14,670 | €0 | -€14,670 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,434 | €7,547 | -€1,887 | -20.0% |
| Other operating charges | 640/8 | €6,150 | €5,557 | -€593 | -9.6% |
| Gross operating margin | 9900 | -€14,799 | -€38,519 | -€23,720 | -160% |
| Operating profit (loss) | 9901 | -€30,383 | -€51,622 | -€21,240 | -69.9% |
| Financial income | 75/76B | €33,469 | €363,008 | +€329,540 | +985% |
| Recurring financial income | 75 | €33,469 | €37,390 | +€3,922 | +11.7% |
| Non-recurring financial income | 76B | - | €325,618 | +€325,618 | |
| Financial charges | 65/66B | €16,658 | €24,564 | +€7,906 | +47.5% |
| Recurring financial charges | 65 | €16,658 | €24,564 | +€7,906 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,572 | €286,822 | +€300,394 | |
| Income taxes | 67/77 | €445 | €342 | -€103 | -23.1% |
| Profit (loss) for the period | 9904 | -€14,016 | €286,480 | +€300,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,016 | €286,480 | +€300,496 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.