3J & I: 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.
3J & I
Largest movements
- Cash +€36,705
up €36,705 (+50.3%), from €72,910 to €109,615
mainly Depreciation (+€31,443) and Net result for the year (+€24,813)
- Tangible fixed assets -€27,881
down €27,881 (-16.4%), from €169,520 to €141,638
of which Furniture and vehicles: -€14,084
- Receivables within one year -€18,019
down €18,019 (-37.4%), from €48,144 to €30,125
of which Trade receivables: -€17,539
- Trade debts -€14,679
down €14,679 (-68.4%), from €21,466 to €6,787
- Debts after one year -€12,139
down €12,139 (-10.5%), from €115,434 to €103,295
- Reserves +€8,965
up €8,965 (+9.0%), from €99,264 to €108,229
- Tax, wage and social debts +€8,034
up €8,034 (+63.0%), from €12,757 to €20,791
of which Taxes: +€8,222
- Gross operating margin +€9,210
up €9,210 (+11.3%), from €81,723 to €90,932
- Depreciation +€8,159
up €8,159 (+35.0%), from €23,284 to €31,443
- Financial charges -€3,320
down €3,320 (-34.4%), from €9,662 to €6,342
- Financial income -€3,261
down €3,261 (-93.3%), from €3,496 to €235
- Taxes +€1,500
up €1,500 (+14.4%), from €10,391 to €11,891
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,692 | €291,728 | -€8,964 | -3.0% |
| Fixed assets | 21/28 | €169,520 | €141,638 | -€27,881 | -16.4% |
| Tangible fixed assets | 22/27 | €169,520 | €141,638 | -€27,881 | -16.4% |
| Land and buildings | 22 | €33,774 | €31,418 | -€2,356 | -7.0% |
| Furniture and vehicles | 24 | €68,368 | €54,284 | -€14,084 | -20.6% |
| Other tangible fixed assets | 26 | €67,377 | €55,936 | -€11,442 | -17.0% |
| Current assets | 29/58 | €131,172 | €150,090 | +€18,918 | +14.4% |
| Amounts receivable within one year | 40/41 | €48,144 | €30,125 | -€18,019 | -37.4% |
| Trade receivables | 40 | €47,664 | €30,125 | -€17,539 | -36.8% |
| Other amounts receivable | 41 | €480 | - | -€480 | |
| Current investments | 50/53 | €6,540 | €6,540 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,910 | €109,615 | +€36,705 | +50.3% |
| Deferred charges and accrued income | 490/1 | €3,578 | €3,810 | +€232 | +6.5% |
| Total equity and liabilities | 10/49 | €300,692 | €291,728 | -€8,964 | -3.0% |
| Equity | 10/15 | €123,467 | €132,432 | +€8,965 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,264 | €108,229 | +€8,965 | +9.0% |
| Distributable reserves | 133 | €99,264 | €108,229 | +€8,965 | +9.0% |
| Profit (loss) carried forward | 14 | €18,003 | €18,003 | = | 0.0% |
| Amounts payable | 17/49 | €177,225 | €159,296 | -€17,928 | -10.1% |
| Amounts payable after more than one year | 17 | €115,434 | €103,295 | -€12,139 | -10.5% |
| Financial debts | 170/4 | €115,434 | €103,295 | -€12,139 | -10.5% |
| Amounts payable within one year | 42/48 | €61,790 | €56,001 | -€5,789 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €11,130 | €12,075 | +€946 | +8.5% |
| Trade debts | 44 | €21,466 | €6,787 | -€14,679 | -68.4% |
| Suppliers | 440/4 | €21,466 | €6,787 | -€14,679 | -68.4% |
| Taxes, remuneration and social security | 45 | €12,757 | €20,791 | +€8,034 | +63.0% |
| Taxes | 450/3 | €10,710 | €18,932 | +€8,222 | +76.8% |
| Remuneration and social security | 454/9 | €2,046 | €1,859 | -€188 | -9.2% |
| Other amounts payable | 47/48 | €16,438 | €16,348 | -€90 | -0.5% |
| Non-recurring operating income | 76A | - | €1,050 | +€1,050 | |
| Remuneration, social security and pensions | 62 | €14,754 | €13,775 | -€979 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,284 | €31,443 | +€8,159 | +35.0% |
| Other operating charges | 640/8 | €3,883 | €2,903 | -€979 | -25.2% |
| Gross operating margin | 9900 | €81,723 | €90,932 | +€9,210 | +11.3% |
| Operating profit (loss) | 9901 | €39,802 | €42,810 | +€3,008 | +7.6% |
| Financial income | 75/76B | €3,496 | €235 | -€3,261 | -93.3% |
| Recurring financial income | 75 | €3,496 | €235 | -€3,261 | -93.3% |
| Financial charges | 65/66B | €9,662 | €6,342 | -€3,320 | -34.4% |
| Recurring financial charges | 65 | €9,662 | €6,342 | -€3,320 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €33,637 | €36,704 | +€3,067 | +9.1% |
| Income taxes | 67/77 | €10,391 | €11,891 | +€1,500 | +14.4% |
| Profit (loss) for the period | 9904 | €23,246 | €24,813 | +€1,567 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,246 | €24,813 | +€1,567 | +6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.