J&A Projects & Consult: 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 Projects & Consult
Largest movements
- Tangible fixed assets -€265,495
down €265,495 (-100.0%), from €265,511 to €16
of which Land and buildings: -€262,967
- Cash +€91,972
up €91,972 (+396%), from €23,253 to €115,226
mainly Investment in fixed assets (net) (+€264,934) and Net result for the year (+€102,789)
- Receivables within one year +€39,856
up €39,856 (+82.7%), from €48,222 to €88,078
of which Other amounts receivable: +€41,278
- Deferred charges and accrued income +€5,708
up €5,708 (+30.1%), from €18,980 to €24,688
- Debts after one year -€243,333
down €243,333 (-100%), from €243,333 to €0
- Reserves +€55,000
up €55,000 (+106%), from €51,860 to €106,860
of which Distributable reserves: +€55,000
- Other debts +€44,000
up €44,000, from €0 to €44,000
- Tax, wage and social debts +€33,807
up €33,807 (+412%), from €8,197 to €42,004
- Current portion of long-term debt -€20,000
down €20,000 (-100%), from €20,000 to €0
- Gross operating margin +€119,345
up €119,345 (+422%), from €28,262 to €147,607
- Taxes +€30,116
up €30,116 (+540%), from €5,578 to €35,694
- Depreciation -€12,206
down €12,206 (-95.6%), from €12,766 to €561
- Other operating charges +€1,774
up €1,774 (+98.7%), from €1,798 to €3,572
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 | €355,966 | €228,007 | -€127,959 | -35.9% |
| Fixed assets | 21/28 | €265,511 | €16 | -€265,495 | -100.0% |
| Tangible fixed assets | 22/27 | €265,511 | €16 | -€265,495 | -100.0% |
| Land and buildings | 22 | €262,967 | €0 | -€262,967 | -100% |
| Plant, machinery and equipment | 23 | €2,141 | €0 | -€2,141 | -100% |
| Furniture and vehicles | 24 | €402 | €16 | -€386 | -96.1% |
| Current assets | 29/58 | €90,455 | €227,992 | +€137,536 | +152% |
| Amounts receivable within one year | 40/41 | €48,222 | €88,078 | +€39,856 | +82.7% |
| Trade receivables | 40 | €13,210 | €11,788 | -€1,422 | -10.8% |
| Other amounts receivable | 41 | €35,011 | €76,289 | +€41,278 | +118% |
| Cash at bank and in hand | 54/58 | €23,253 | €115,226 | +€91,972 | +396% |
| Deferred charges and accrued income | 490/1 | €18,980 | €24,688 | +€5,708 | +30.1% |
| Total equity and liabilities | 10/49 | €355,966 | €228,007 | -€127,959 | -35.9% |
| Equity | 10/15 | €75,157 | €133,946 | +€58,789 | +78.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €106,860 | +€55,000 | +106% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €105,000 | +€55,000 | +110% |
| Profit (loss) carried forward | 14 | €4,697 | €8,486 | +€3,789 | +80.7% |
| Amounts payable | 17/49 | €280,809 | €94,062 | -€186,748 | -66.5% |
| Amounts payable after more than one year | 17 | €243,333 | €0 | -€243,333 | -100% |
| Financial debts | 170/4 | €243,333 | €0 | -€243,333 | -100% |
| Amounts payable within one year | 42/48 | €37,476 | €94,062 | +€56,586 | +151% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €0 | -€20,000 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €9,279 | €8,058 | -€1,221 | -13.2% |
| Suppliers | 440/4 | €9,279 | €8,058 | -€1,221 | -13.2% |
| Taxes, remuneration and social security | 45 | €8,197 | €42,004 | +€33,807 | +412% |
| Taxes | 450/3 | €8,197 | €42,004 | +€33,807 | +412% |
| Other amounts payable | 47/48 | €0 | €44,000 | +€44,000 | |
| Non-recurring operating income | 76A | €2,168 | €142,066 | +€139,898 | +6,453% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,766 | €561 | -€12,206 | -95.6% |
| Other operating charges | 640/8 | €1,798 | €3,572 | +€1,774 | +98.7% |
| Gross operating margin | 9900 | €28,262 | €147,607 | +€119,345 | +422% |
| Operating profit (loss) | 9901 | €13,698 | €143,474 | +€129,777 | +947% |
| Financial income | 75/76B | €0 | €162 | +€162 | |
| Recurring financial income | 75 | €0 | €162 | +€162 | |
| Financial charges | 65/66B | €5,851 | €5,153 | -€698 | -11.9% |
| Recurring financial charges | 65 | €5,851 | €5,153 | -€698 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €7,847 | €138,483 | +€130,636 | +1,665% |
| Income taxes | 67/77 | €5,578 | €35,694 | +€30,116 | +540% |
| Profit (loss) for the period | 9904 | €2,269 | €102,789 | +€100,520 | +4,430% |
| Profit (loss) for the period to be appropriated | 9905 | €2,269 | €102,789 | +€100,520 | +4,430% |
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 14 October 2026 via checked.be.