HJ. COM: 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.
HJ. COM
Largest movements
- Cash +€23,291
up €23,291 (+8.5%), from €273,848 to €297,139
mainly Other debts (+€83,495) and Tax, wage and social debts (+€37,143)
- Receivables within one year +€11,117
up €11,117 (+103.4%), from €10,751 to €21,868
of which Other amounts receivable: +€9,592
- Tangible fixed assets -€4,020
down €4,020 (-31.9%), from €12,613 to €8,593
- Profit (loss) carried forward -€119,653
down €119,653 (-47.7%), from €250,974 to €131,321
- Other debts +€83,495
up €83,495 (+16533.7%), from €505 to €84,000
- Tax, wage and social debts +€37,143
up €37,143 (+465.9%), from €7,972 to €45,115
- Reserves +€29,000
up €29,000 (+114.4%), from €25,360 to €54,360
of which Distributable reserves: +€27,140
- Gross operating margin +€4,624
up €4,624 (+11.1%), from €41,489 to €46,113
- Taxes -€1,705
down €1,705 (-12.1%), from €14,118 to €12,413
- Other operating charges +€997
up €997 (+66.6%), from €1,498 to €2,495
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.
Cash bridge derived
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 | €297,212 | €327,601 | +€30,389 | +10.2% |
| Fixed assets | 21/28 | €12,613 | €8,593 | -€4,020 | -31.9% |
| Tangible fixed assets | 22/27 | €12,613 | €8,593 | -€4,020 | -31.9% |
| Furniture and vehicles | 24 | €12,613 | €8,593 | -€4,020 | -31.9% |
| Current assets | 29/58 | €284,599 | €319,008 | +€34,409 | +12.1% |
| Amounts receivable within one year | 40/41 | €10,751 | €21,868 | +€11,117 | +103.4% |
| Trade receivables | 40 | €10,255 | €11,780 | +€1,525 | +14.9% |
| Other amounts receivable | 41 | €496 | €10,088 | +€9,592 | +1933.9% |
| Cash at bank and in hand | 54/58 | €273,848 | €297,139 | +€23,291 | +8.5% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €297,212 | €327,601 | +€30,389 | +10.2% |
| Equity | 10/15 | €288,734 | €198,081 | -€90,653 | -31.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,360 | €54,360 | +€29,000 | +114.4% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €25,360 | €52,500 | +€27,140 | +107.0% |
| Profit (loss) carried forward | 14 | €250,974 | €131,321 | -€119,653 | -47.7% |
| Amounts payable | 17/49 | €8,478 | €129,520 | +€121,042 | +1427.7% |
| Amounts payable within one year | 42/48 | €8,477 | €129,115 | +€120,638 | +1423.1% |
| Taxes, remuneration and social security | 45 | €7,972 | €45,115 | +€37,143 | +465.9% |
| Taxes | 450/3 | €7,972 | €45,115 | +€37,143 | +465.9% |
| Other amounts payable | 47/48 | €505 | €84,000 | +€83,495 | +16533.7% |
| Accrued charges and deferred income | 492/3 | €1 | €405 | +€404 | +40400.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,507 | €4,780 | +€273 | +6.1% |
| Other operating charges | 640/8 | €1,498 | €2,495 | +€997 | +66.6% |
| Gross operating margin | 9900 | €41,489 | €46,113 | +€4,624 | +11.1% |
| Operating profit (loss) | 9901 | €35,484 | €38,838 | +€3,354 | +9.5% |
| Financial income | 75/76B | €2,733 | €3,025 | +€292 | +10.7% |
| Recurring financial income | 75 | €2,733 | €3,025 | +€292 | +10.7% |
| Financial charges | 65/66B | €110 | €104 | -€6 | -5.5% |
| Recurring financial charges | 65 | €110 | €104 | -€6 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €38,107 | €41,759 | +€3,652 | +9.6% |
| Income taxes | 67/77 | €14,118 | €12,413 | -€1,705 | -12.1% |
| Profit (loss) for the period | 9904 | €23,989 | €29,346 | +€5,357 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,989 | €29,346 | +€5,357 | +22.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.