J & A Properties: 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 Properties
Largest movements
- Tangible fixed assets -€10,750
down €10,750 (-2.5%), from €427,193 to €416,442
- Other debts -€12,725
down €12,725 (-2.5%), from €500,267 to €487,542
- Gross operating margin +€1,706
up €1,706 (+12.2%), from €13,956 to €15,661
- Other operating charges +€1,377
up €1,377 (+355.6%), from €387 to €1,765
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 | €427,911 | €418,159 | -€9,753 | -2.3% |
| Fixed assets | 21/28 | €427,193 | €416,442 | -€10,750 | -2.5% |
| Tangible fixed assets | 22/27 | €427,193 | €416,442 | -€10,750 | -2.5% |
| Land and buildings | 22 | €427,193 | €416,442 | -€10,750 | -2.5% |
| Current assets | 29/58 | €719 | €1,716 | +€997 | +138.7% |
| Amounts receivable within one year | 40/41 | - | €962 | +€962 | |
| Trade receivables | 40 | - | €962 | +€962 | |
| Cash at bank and in hand | 54/58 | €315 | €336 | +€21 | +6.7% |
| Deferred charges and accrued income | 490/1 | €404 | €418 | +€14 | +3.6% |
| Total equity and liabilities | 10/49 | €427,911 | €418,159 | -€9,753 | -2.3% |
| Equity | 10/15 | -€73,143 | -€70,970 | +€2,173 | +3.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,143 | -€130,970 | +€2,173 | +1.6% |
| Amounts payable | 17/49 | €501,054 | €489,128 | -€11,926 | -2.4% |
| Amounts payable within one year | 42/48 | €501,054 | €489,128 | -€11,926 | -2.4% |
| Trade debts | 44 | €787 | €1,586 | +€799 | +101.6% |
| Suppliers | 440/4 | €787 | €1,586 | +€799 | +101.6% |
| Other amounts payable | 47/48 | €500,267 | €487,542 | -€12,725 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,770 | €10,750 | -€19 | -0.2% |
| Other operating charges | 640/8 | €387 | €1,765 | +€1,377 | +355.6% |
| Non-recurring operating charges | 66A | €10,770 | €0 | -€10,770 | -100.0% |
| Gross operating margin | 9900 | €13,956 | €15,661 | +€1,706 | +12.2% |
| Operating profit (loss) | 9901 | -€7,971 | €3,146 | +€11,117 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €971 | €973 | +€2 | +0.2% |
| Recurring financial charges | 65 | €971 | €973 | +€2 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,942 | €2,173 | +€11,115 | |
| Profit (loss) for the period | 9904 | -€8,942 | €2,173 | +€11,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,942 | €2,173 | +€11,115 |
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 12 October 2026 via checked.be.