4J PRODUCTION: 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.
4J PRODUCTION
Largest movements
- Receivables within one year -€18,781
down €18,781 (-35.6%), from €52,780 to €33,999
of which Other amounts receivable: -€13,924
- Cash -€17,992
down €17,992 (-33.5%), from €53,717 to €35,725
mainly Other debts (-€30,056) and Net result for the year (-€4,623)
- Other debts -€30,056
down €30,056 (-36.2%), from €83,052 to €52,996
- Profit (loss) carried forward -€4,623
down €4,623 (-31.4%), from €14,743 to €10,120
- Trade debts -€2,133
down €2,133 (-90.8%), from €2,349 to €215
- Gross operating margin -€13,090
down €13,090, from €9,730 to -€3,361
- Other operating charges +€563
new in 2025: €563
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 | €107,057 | €69,725 | -€37,332 | -34.9% |
| Fixed assets | 21/28 | €560 | €0 | -€560 | -100% |
| Tangible fixed assets | 22/27 | €560 | €0 | -€560 | -100% |
| Furniture and vehicles | 24 | €560 | - | -€560 | |
| Current assets | 29/58 | €106,498 | €69,725 | -€36,773 | -34.5% |
| Amounts receivable within one year | 40/41 | €52,780 | €33,999 | -€18,781 | -35.6% |
| Trade receivables | 40 | €4,857 | - | -€4,857 | |
| Other amounts receivable | 41 | €47,923 | €33,999 | -€13,924 | -29.1% |
| Cash at bank and in hand | 54/58 | €53,717 | €35,725 | -€17,992 | -33.5% |
| Total equity and liabilities | 10/49 | €107,057 | €69,725 | -€37,332 | -34.9% |
| Equity | 10/15 | €21,136 | €16,513 | -€4,623 | -21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193 | €193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €193 | €193 | = | 0.0% |
| Reserves not available under the articles | 1311 | €193 | €193 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,743 | €10,120 | -€4,623 | -31.4% |
| Amounts payable | 17/49 | €85,921 | €53,211 | -€32,709 | -38.1% |
| Amounts payable within one year | 42/48 | €85,533 | €53,211 | -€32,322 | -37.8% |
| Trade debts | 44 | €2,349 | €215 | -€2,133 | -90.8% |
| Suppliers | 440/4 | €2,349 | €215 | -€2,133 | -90.8% |
| Taxes, remuneration and social security | 45 | €132 | €0 | -€132 | -100% |
| Taxes | 450/3 | €132 | - | -€132 | |
| Other amounts payable | 47/48 | €83,052 | €52,996 | -€30,056 | -36.2% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €630 | €560 | -€70 | -11.2% |
| Other operating charges | 640/8 | - | €563 | +€563 | |
| Gross operating margin | 9900 | €9,730 | -€3,361 | -€13,090 | |
| Operating profit (loss) | 9901 | €9,100 | -€4,483 | -€13,583 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €142 | €140 | -€1 | -1.0% |
| Recurring financial charges | 65 | €142 | €140 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €8,958 | -€4,623 | -€13,581 | |
| Profit (loss) for the period | 9904 | €8,958 | -€4,623 | -€13,581 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,958 | -€4,623 | -€13,581 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.