EVENTS J&J: 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.
EVENTS J&J
Largest movements
- Receivables within one year -€45,730
down €45,730 (-41.8%), from €109,366 to €63,636
of which Trade receivables: -€45,685
- Tangible fixed assets -€27,838
down €27,838 (-11.9%), from €233,767 to €205,929
of which Plant, machinery and equipment: -€20,038
- Cash +€13,870
up €13,870 (+109%), from €12,774 to €26,644
mainly Receivables within one year (+€45,730) and Depreciation (+€39,602)
- Other debts -€15,682
down €15,682 (-24.9%), from €62,980 to €47,298
- Debts after one year -€14,260
down €14,260 (-8.2%), from €173,756 to €159,496
- Tax, wage and social debts -€12,731
down €12,731 (-25.8%), from €49,319 to €36,588
of which Taxes: -€10,388
- Profit (loss) carried forward -€9,182
down €9,182 (-58.7%), from €15,652 to €6,470
- Current portion of long-term debt -€7,504
down €7,504 (-34.5%), from €21,765 to €14,261
- Gross operating margin -€51,295
down €51,295 (-20.6%), from €249,199 to €197,904
- Staff costs -€15,870
down €15,870 (-9.7%), from €164,379 to €148,509
- Financial charges -€9,133
down €9,133 (-41.2%), from €22,192 to €13,059
of which Non-recurring financial charges: -€7,770
- Depreciation -€5,743
down €5,743 (-12.7%), from €45,345 to €39,602
- Taxes -€4,368
down €4,368 (-76.0%), from €5,749 to €1,381
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 | €364,244 | €305,041 | -€59,203 | -16.3% |
| Fixed assets | 21/28 | €238,277 | €210,439 | -€27,838 | -11.7% |
| Tangible fixed assets | 22/27 | €233,767 | €205,929 | -€27,838 | -11.9% |
| Land and buildings | 22 | €164,060 | €159,595 | -€4,465 | -2.7% |
| Plant, machinery and equipment | 23 | €51,481 | €31,443 | -€20,038 | -38.9% |
| Furniture and vehicles | 24 | €18,226 | €14,891 | -€3,335 | -18.3% |
| Financial fixed assets | 28 | €4,510 | €4,510 | = | 0.0% |
| Current assets | 29/58 | €125,967 | €94,602 | -€31,365 | -24.9% |
| Stocks and contracts in progress | 3 | €3,827 | €4,322 | +€495 | +12.9% |
| Stocks | 30/36 | €3,827 | €4,322 | +€495 | +12.9% |
| Amounts receivable within one year | 40/41 | €109,366 | €63,636 | -€45,730 | -41.8% |
| Trade receivables | 40 | €108,968 | €63,283 | -€45,685 | -41.9% |
| Other amounts receivable | 41 | €398 | €353 | -€45 | -11.3% |
| Cash at bank and in hand | 54/58 | €12,774 | €26,644 | +€13,870 | +109% |
| Total equity and liabilities | 10/49 | €364,244 | €305,041 | -€59,203 | -16.3% |
| Equity | 10/15 | €36,112 | €26,930 | -€9,182 | -25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,652 | €6,470 | -€9,182 | -58.7% |
| Amounts payable | 17/49 | €328,132 | €278,111 | -€50,021 | -15.2% |
| Amounts payable after more than one year | 17 | €173,756 | €159,496 | -€14,260 | -8.2% |
| Financial debts | 170/4 | €173,756 | €159,496 | -€14,260 | -8.2% |
| Amounts payable within one year | 42/48 | €154,376 | €118,615 | -€35,761 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €21,765 | €14,261 | -€7,504 | -34.5% |
| Trade debts | 44 | €20,312 | €20,468 | +€156 | +0.8% |
| Suppliers | 440/4 | €20,312 | €20,468 | +€156 | +0.8% |
| Taxes, remuneration and social security | 45 | €49,319 | €36,588 | -€12,731 | -25.8% |
| Taxes | 450/3 | €33,196 | €22,808 | -€10,388 | -31.3% |
| Remuneration and social security | 454/9 | €16,123 | €13,780 | -€2,343 | -14.5% |
| Other amounts payable | 47/48 | €62,980 | €47,298 | -€15,682 | -24.9% |
| Remuneration, social security and pensions | 62 | €164,379 | €148,509 | -€15,870 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,345 | €39,602 | -€5,743 | -12.7% |
| Other operating charges | 640/8 | €7,996 | €5,370 | -€2,626 | -32.8% |
| Gross operating margin | 9900 | €249,199 | €197,904 | -€51,295 | -20.6% |
| Operating profit (loss) | 9901 | €31,479 | €4,423 | -€27,056 | -85.9% |
| Financial income | 75/76B | €1,707 | €835 | -€872 | -51.1% |
| Recurring financial income | 75 | €1,707 | €835 | -€872 | -51.1% |
| Non-recurring financial income | 76B | €1,707 | €835 | -€872 | -51.1% |
| Financial charges | 65/66B | €22,192 | €13,059 | -€9,133 | -41.2% |
| Recurring financial charges | 65 | €12,136 | €10,773 | -€1,363 | -11.2% |
| Non-recurring financial charges | 66B | €10,056 | €2,286 | -€7,770 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | €10,994 | -€7,801 | -€18,795 | |
| Income taxes | 67/77 | €5,749 | €1,381 | -€4,368 | -76.0% |
| Profit (loss) for the period | 9904 | €5,245 | -€9,182 | -€14,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,245 | -€9,182 | -€14,427 |
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 27 October 2026 via checked.be.