J&A MARITIME: 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 MARITIME
Largest movements
- Cash -€5,516
down €5,516 (-56.5%), from €9,755 to €4,239
mainly Net result for the year (-€8,144)
- Profit (loss) carried forward -€8,144
down €8,144 (-2.3%), from -€348,351 to -€356,495
- Trade debts +€2,628
up €2,628 (+3.0%), from €88,281 to €90,909
- Other operating charges +€2,044
up €2,044, from €0 to €2,044
- Financial charges +€1,478
up €1,478 (+516%), from €286 to €1,765
- Gross operating margin -€195
down €195 (-4.7%), from -€4,141 to -€4,335
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 | €14,052 | €8,536 | -€5,516 | -39.3% |
| Current assets | 29/58 | €14,052 | €8,536 | -€5,516 | -39.3% |
| Amounts receivable within one year | 40/41 | €4,297 | €4,297 | = | 0.0% |
| Other amounts receivable | 41 | €4,297 | €4,297 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,755 | €4,239 | -€5,516 | -56.5% |
| Total equity and liabilities | 10/49 | €14,052 | €8,536 | -€5,516 | -39.3% |
| Equity | 10/15 | -€248,651 | -€256,795 | -€8,144 | -3.3% |
| Contributions | 10/11 | €99,700 | €99,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€348,351 | -€356,495 | -€8,144 | -2.3% |
| Amounts payable | 17/49 | €262,703 | €265,331 | +€2,628 | +1.0% |
| Amounts payable within one year | 42/48 | €262,703 | €265,331 | +€2,628 | +1.0% |
| Trade debts | 44 | €88,281 | €90,909 | +€2,628 | +3.0% |
| Suppliers | 440/4 | €88,281 | €90,909 | +€2,628 | +3.0% |
| Other amounts payable | 47/48 | €174,422 | €174,422 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €2,044 | +€2,044 | |
| Gross operating margin | 9900 | -€4,141 | -€4,335 | -€195 | -4.7% |
| Operating profit (loss) | 9901 | -€4,141 | -€6,379 | -€2,239 | -54.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €286 | €1,765 | +€1,478 | +516% |
| Recurring financial charges | 65 | €286 | €1,765 | +€1,478 | +516% |
| Profit (loss) for the period before taxes | 9903 | -€4,425 | -€8,144 | -€3,720 | -84.1% |
| Profit (loss) for the period | 9904 | -€4,425 | -€8,144 | -€3,720 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,425 | -€8,144 | -€3,720 | -84.1% |
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 31 October 2026 via checked.be.