Dr. JJ: 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.
Dr. JJ
Largest movements
- Tangible fixed assets -€23,066
down €23,066 (-37.5%), from €61,523 to €38,457
- Cash +€14,016
up €14,016 (+2.7%), from €516,367 to €530,384
mainly Net result for the year (+€690,156) and Depreciation (+€23,066)
- Deferred charges and accrued income +€11,869
up €11,869 (+4.8%), from €249,169 to €261,038
- Receivables within one year -€8,597
down €8,597 (-84.6%), from €10,166 to €1,569
- Tax, wage and social debts -€9,951
down €9,951 (-7.9%), from €126,253 to €116,302
No income-statement line moved by more than 1% of the activity.
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 | €838,225 | €832,448 | -€5,777 | -0.7% |
| Fixed assets | 21/28 | €62,523 | €39,457 | -€23,066 | -36.9% |
| Tangible fixed assets | 22/27 | €61,523 | €38,457 | -€23,066 | -37.5% |
| Furniture and vehicles | 24 | €61,523 | €38,457 | -€23,066 | -37.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €775,702 | €792,990 | +€17,289 | +2.2% |
| Amounts receivable within one year | 40/41 | €10,166 | €1,569 | -€8,597 | -84.6% |
| Trade receivables | 40 | €10,166 | €1,569 | -€8,597 | -84.6% |
| Cash at bank and in hand | 54/58 | €516,367 | €530,384 | +€14,016 | +2.7% |
| Deferred charges and accrued income | 490/1 | €249,169 | €261,038 | +€11,869 | +4.8% |
| Total equity and liabilities | 10/49 | €838,225 | €832,448 | -€5,777 | -0.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €819,625 | €813,848 | -€5,777 | -0.7% |
| Amounts payable within one year | 42/48 | €819,625 | €813,848 | -€5,777 | -0.7% |
| Trade debts | 44 | €0 | €42 | +€42 | |
| Suppliers | 440/4 | €0 | €42 | +€42 | |
| Taxes, remuneration and social security | 45 | €126,253 | €116,302 | -€9,951 | -7.9% |
| Taxes | 450/3 | €126,253 | €116,302 | -€9,951 | -7.9% |
| Other amounts payable | 47/48 | €693,371 | €697,504 | +€4,132 | +0.6% |
| Remuneration, social security and pensions | 62 | €6,755 | €7,321 | +€567 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,726 | €23,066 | +€1,340 | +6.2% |
| Other operating charges | 640/8 | €817 | €549 | -€268 | -32.8% |
| Gross operating margin | 9900 | €942,412 | €946,665 | +€4,252 | +0.5% |
| Operating profit (loss) | 9901 | €913,114 | €915,728 | +€2,614 | +0.3% |
| Financial income | 75/76B | €30 | €0 | -€29 | -98.5% |
| Recurring financial income | 75 | €30 | €0 | -€29 | -98.5% |
| Financial charges | 65/66B | €401 | €47 | -€353 | -88.2% |
| Recurring financial charges | 65 | €401 | €47 | -€353 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €912,744 | €915,681 | +€2,938 | +0.3% |
| Income taxes | 67/77 | €228,511 | €225,525 | -€2,986 | -1.3% |
| Profit (loss) for the period | 9904 | €684,232 | €690,156 | +€5,924 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €684,232 | €690,156 | +€5,924 | +0.9% |
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.