Group J2F: 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.
Group J2F
Largest movements
- Receivables within one year +€5,633
up €5,633 (+8.6%), from €65,524 to €71,157
of which Trade receivables: +€24,146
- Cash -€3,698
down €3,698 (-50.3%), from €7,353 to €3,655
mainly Accrued charges and deferred income (-€6,000) and Receivables within one year (-€5,633)
- Deferred charges and accrued income -€2,846
down €2,846 (-56.4%), from €5,045 to €2,199
- Accrued charges and deferred income -€6,000
no longer reported in 2025 (was €6,000)
- Trade debts +€3,260
up €3,260 (+4.8%), from €67,813 to €71,073
- Profit (loss) carried forward +€828
up €828 (+44.0%), from -€1,880 to -€1,052
- Depreciation -€947
down €947 (-59.7%), from €1,587 to €640
- Gross operating margin -€609
down €609 (-13.2%), from €4,610 to €4,001
- Financial income +€454
up €454 (+86.9%), from €522 to €976
- Taxes +€362
up €362 (+63.1%), from €574 to €937
- Financial charges -€266
down €266 (-9.4%), from €2,839 to €2,573
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 | €78,708 | €77,158 | -€1,550 | -2.0% |
| Fixed assets | 21/28 | €786 | €146 | -€640 | -81.4% |
| Tangible fixed assets | 22/27 | €786 | €146 | -€640 | -81.4% |
| Furniture and vehicles | 24 | €786 | €146 | -€640 | -81.4% |
| Current assets | 29/58 | €77,922 | €77,012 | -€910 | -1.2% |
| Amounts receivable within one year | 40/41 | €65,524 | €71,157 | +€5,633 | +8.6% |
| Trade receivables | 40 | €36,353 | €60,499 | +€24,146 | +66.4% |
| Other amounts receivable | 41 | €29,171 | €10,659 | -€18,512 | -63.5% |
| Cash at bank and in hand | 54/58 | €7,353 | €3,655 | -€3,698 | -50.3% |
| Deferred charges and accrued income | 490/1 | €5,045 | €2,199 | -€2,846 | -56.4% |
| Total equity and liabilities | 10/49 | €78,708 | €77,158 | -€1,550 | -2.0% |
| Equity | 10/15 | €4,320 | €5,148 | +€828 | +19.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,880 | -€1,052 | +€828 | +44.0% |
| Amounts payable | 17/49 | €74,388 | €72,010 | -€2,378 | -3.2% |
| Amounts payable within one year | 42/48 | €68,388 | €72,010 | +€3,622 | +5.3% |
| Trade debts | 44 | €67,813 | €71,073 | +€3,260 | +4.8% |
| Suppliers | 440/4 | €67,813 | €71,073 | +€3,260 | +4.8% |
| Taxes, remuneration and social security | 45 | €574 | €937 | +€362 | +63.0% |
| Taxes | 450/3 | €574 | €937 | +€362 | +63.0% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,587 | €640 | -€947 | -59.7% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €4,610 | €4,001 | -€609 | -13.2% |
| Operating profit (loss) | 9901 | €2,973 | €3,361 | +€388 | +13.0% |
| Financial income | 75/76B | €522 | €976 | +€454 | +86.9% |
| Recurring financial income | 75 | €522 | €976 | +€454 | +86.9% |
| Financial charges | 65/66B | €2,839 | €2,573 | -€266 | -9.4% |
| Recurring financial charges | 65 | €2,839 | €2,573 | -€266 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €656 | €1,764 | +€1,108 | +169% |
| Income taxes | 67/77 | €574 | €937 | +€362 | +63.1% |
| Profit (loss) for the period | 9904 | €82 | €828 | +€746 | +909% |
| Profit (loss) for the period to be appropriated | 9905 | €82 | €828 | +€746 | +909% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.