I & J SERVICES: 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.
I & J SERVICES
Largest movements
- Tangible fixed assets +€271,654
up €271,654 (+11.3%), from €2.4m to €2.7m
of which Land and buildings: +€246,204
- Current investments -€250,000
down €250,000 (-33.3%), from €750,000 to €500,000
- Cash +€50,741
up €50,741 (+23.6%), from €214,884 to €265,625
mainly Current investments (+€250,000) and Debts after one year (+€231,852)
- Debts after one year +€231,852
up €231,852 (+48.8%), from €474,955 to €706,807
- Other debts -€206,364
down €206,364 (-99.4%), from €207,709 to €1,345
- Gross operating margin -€95,176
down €95,176 (-37.9%), from €251,341 to €156,165
- Depreciation +€57,704
up €57,704 (+65.9%), from €87,560 to €145,264
- Taxes -€39,528
down €39,528 (-75.2%), from €52,567 to €13,040
- Financial income +€26,716
up €26,716 (+73.7%), from €36,231 to €62,947
- Other operating charges -€11,792
down €11,792 (-35.5%), from €33,185 to €21,393
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 | €4,113,804 | €4,158,785 | +€44,981 | +1.1% |
| Fixed assets | 21/28 | €3,023,861 | €3,296,171 | +€272,310 | +9.0% |
| Tangible fixed assets | 22/27 | €2,406,961 | €2,678,615 | +€271,654 | +11.3% |
| Land and buildings | 22 | €2,294,189 | €2,540,393 | +€246,204 | +10.7% |
| Furniture and vehicles | 24 | €112,772 | €138,222 | +€25,450 | +22.6% |
| Financial fixed assets | 28 | €616,899 | €617,555 | +€656 | +0.1% |
| Current assets | 29/58 | €1,089,943 | €862,614 | -€227,329 | -20.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €120,791 | €93,165 | -€27,627 | -22.9% |
| Trade receivables | 40 | €27,080 | €21,687 | -€5,393 | -19.9% |
| Other amounts receivable | 41 | €93,711 | €71,478 | -€22,234 | -23.7% |
| Current investments | 50/53 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €214,884 | €265,625 | +€50,741 | +23.6% |
| Deferred charges and accrued income | 490/1 | €4,268 | €3,825 | -€443 | -10.4% |
| Total equity and liabilities | 10/49 | €4,113,804 | €4,158,785 | +€44,981 | +1.1% |
| Equity | 10/15 | €3,367,637 | €3,396,789 | +€29,152 | +0.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €3,217,637 | €3,246,789 | +€29,152 | +0.9% |
| Distributable reserves | 133 | €3,217,637 | €3,246,789 | +€29,152 | +0.9% |
| Amounts payable | 17/49 | €746,167 | €761,996 | +€15,829 | +2.1% |
| Amounts payable after more than one year | 17 | €474,955 | €706,807 | +€231,852 | +48.8% |
| Financial debts | 170/4 | €474,955 | €706,807 | +€231,852 | +48.8% |
| Amounts payable within one year | 42/48 | €270,162 | €54,089 | -€216,073 | -80.0% |
| Current portion of amounts payable after more than one year | 42 | €49,121 | €38,399 | -€10,722 | -21.8% |
| Trade debts | 44 | €1,279 | €3,913 | +€2,634 | +206% |
| Suppliers | 440/4 | €1,279 | €3,913 | +€2,634 | +206% |
| Taxes, remuneration and social security | 45 | €12,053 | €10,433 | -€1,620 | -13.4% |
| Taxes | 450/3 | €12,053 | €10,433 | -€1,620 | -13.4% |
| Other amounts payable | 47/48 | €207,709 | €1,345 | -€206,364 | -99.4% |
| Accrued charges and deferred income | 492/3 | €1,050 | €1,100 | +€50 | +4.8% |
| Non-recurring operating income | 76A | €82,300 | €0 | -€82,300 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,560 | €145,264 | +€57,704 | +65.9% |
| Other operating charges | 640/8 | €33,185 | €21,393 | -€11,792 | -35.5% |
| Gross operating margin | 9900 | €251,341 | €156,165 | -€95,176 | -37.9% |
| Operating profit (loss) | 9901 | €130,595 | -€10,493 | -€141,088 | |
| Financial income | 75/76B | €36,231 | €62,947 | +€26,716 | +73.7% |
| Recurring financial income | 75 | €36,231 | €62,947 | +€26,716 | +73.7% |
| Financial charges | 65/66B | €6,103 | €10,262 | +€4,159 | +68.2% |
| Recurring financial charges | 65 | €6,103 | €10,262 | +€4,159 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €160,723 | €42,192 | -€118,531 | -73.7% |
| Income taxes | 67/77 | €52,567 | €13,040 | -€39,528 | -75.2% |
| Profit (loss) for the period | 9904 | €108,156 | €29,152 | -€79,003 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,156 | €29,152 | -€79,003 | -73.0% |
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.