J.A. 2000: 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.
J.A. 2000
Largest movements
- Stocks and contracts -€29,458
down €29,458 (-97.6%), from €30,188 to €730
- Cash +€20,088
up €20,088 (+95.6%), from €21,023 to €41,111
mainly Stocks and contracts (+€29,458) and Depreciation (+€8,650)
- Tangible fixed assets -€8,650
down €8,650 (-18.3%), from €47,338 to €38,688
of which Plant, machinery and equipment: -€5,031
- Deferred charges and accrued income +€2,443
up €2,443 (+129.0%), from €1,894 to €4,337
- Receivables within one year +€2,007
up €2,007 (+150.9%), from €1,331 to €3,338
of which Trade receivables: +€2,105
- Debts after one year -€15,723
down €15,723 (-46.3%), from €33,944 to €18,221
- Trade debts +€2,615
up €2,615 (+216.7%), from €1,207 to €3,822
- Tax, wage and social debts -€1,978
down €1,978 (-39.1%), from €5,061 to €3,084
of which Remuneration and social security: -€2,075
- Gross operating margin -€3,506
down €3,506 (-17.3%), from €20,239 to €16,733
- Other operating charges +€1,147
up €1,147 (+32.0%), from €3,586 to €4,733
- Financial charges -€714
down €714 (-17.4%), from €4,093 to €3,379
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 | €102,274 | €88,705 | -€13,570 | -13.3% |
| Fixed assets | 21/28 | €47,838 | €39,188 | -€8,650 | -18.1% |
| Tangible fixed assets | 22/27 | €47,338 | €38,688 | -€8,650 | -18.3% |
| Land and buildings | 22 | €31,572 | €27,953 | -€3,620 | -11.5% |
| Plant, machinery and equipment | 23 | €15,766 | €10,735 | -€5,031 | -31.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €54,436 | €49,517 | -€4,919 | -9.0% |
| Stocks and contracts in progress | 3 | €30,188 | €730 | -€29,458 | -97.6% |
| Stocks | 30/36 | €30,188 | €730 | -€29,458 | -97.6% |
| Amounts receivable within one year | 40/41 | €1,331 | €3,338 | +€2,007 | +150.9% |
| Trade receivables | 40 | €0 | €2,105 | +€2,105 | |
| Other amounts receivable | 41 | €1,331 | €1,233 | -€97 | -7.3% |
| Cash at bank and in hand | 54/58 | €21,023 | €41,111 | +€20,088 | +95.6% |
| Deferred charges and accrued income | 490/1 | €1,894 | €4,337 | +€2,443 | +129.0% |
| Total equity and liabilities | 10/49 | €102,274 | €88,705 | -€13,570 | -13.3% |
| Equity | 10/15 | €25,928 | €25,920 | -€7 | 0.0% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €2,231 | €2,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,299 | €11,292 | -€7 | -0.1% |
| Amounts payable | 17/49 | €76,347 | €62,785 | -€13,562 | -17.8% |
| Amounts payable after more than one year | 17 | €33,944 | €18,221 | -€15,723 | -46.3% |
| Financial debts | 170/4 | €33,944 | €18,221 | -€15,723 | -46.3% |
| Amounts payable within one year | 42/48 | €42,403 | €44,563 | +€2,161 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €15,098 | €15,723 | +€625 | +4.1% |
| Trade debts | 44 | €1,207 | €3,822 | +€2,615 | +216.7% |
| Suppliers | 440/4 | €1,207 | €3,822 | +€2,615 | +216.7% |
| Taxes, remuneration and social security | 45 | €5,061 | €3,084 | -€1,978 | -39.1% |
| Taxes | 450/3 | €2,986 | €3,084 | +€97 | +3.3% |
| Remuneration and social security | 454/9 | €2,075 | - | -€2,075 | |
| Other amounts payable | 47/48 | €21,037 | €21,935 | +€899 | +4.3% |
| Remuneration, social security and pensions | 62 | €32 | €0 | -€32 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,456 | €8,650 | +€194 | +2.3% |
| Other operating charges | 640/8 | €3,586 | €4,733 | +€1,147 | +32.0% |
| Non-recurring operating charges | 66A | €345 | €0 | -€345 | -100.0% |
| Gross operating margin | 9900 | €20,239 | €16,733 | -€3,506 | -17.3% |
| Operating profit (loss) | 9901 | €7,820 | €3,349 | -€4,471 | -57.2% |
| Financial income | 75/76B | €244 | €205 | -€39 | -15.9% |
| Recurring financial income | 75 | €244 | €205 | -€39 | -15.9% |
| Financial charges | 65/66B | €4,093 | €3,379 | -€714 | -17.4% |
| Recurring financial charges | 65 | €4,093 | €3,379 | -€714 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €3,971 | €176 | -€3,795 | -95.6% |
| Income taxes | 67/77 | €201 | €183 | -€18 | -8.9% |
| Profit (loss) for the period | 9904 | €3,770 | -€7 | -€3,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,770 | -€7 | -€3,778 |
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 9 October 2026 via checked.be.