J and J MANAGEMENT: 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 and J MANAGEMENT
Largest movements
- Cash +€18,263
up €18,263 (+4.9%), from €369,065 to €387,328
mainly Current investments (+€16,210) and Depreciation (+€7,500)
- Current investments -€16,210
down €16,210 (-32.9%), from €49,343 to €33,133
- Tangible fixed assets -€7,500
down €7,500 (-28.5%), from €26,271 to €18,771
of which Furniture and vehicles: -€7,500
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€180,979
down €180,979 (-91.2%), from €198,431 to €17,452
of which Non-recurring financial income: -€192,185
- Financial charges -€8,082
down €8,082 (-82.7%), from €9,769 to €1,687
- Gross operating margin -€4,399
down €4,399 (-4,073%), from -€108 to -€4,507
- Taxes -€4,328
down €4,328, from €3,026 to -€1,302
- Other operating charges -€2,541
down €2,541 (-68.7%), from €3,700 to €1,159
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 | €445,215 | €441,881 | -€3,334 | -0.7% |
| Fixed assets | 21/28 | €26,271 | €18,771 | -€7,500 | -28.5% |
| Tangible fixed assets | 22/27 | €26,271 | €18,771 | -€7,500 | -28.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €26,271 | €18,771 | -€7,500 | -28.5% |
| Current assets | 29/58 | €418,944 | €423,110 | +€4,166 | +1.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €536 | €2,649 | +€2,113 | +394% |
| Other amounts receivable | 41 | €536 | €2,649 | +€2,113 | +394% |
| Current investments | 50/53 | €49,343 | €33,133 | -€16,210 | -32.9% |
| Cash at bank and in hand | 54/58 | €369,065 | €387,328 | +€18,263 | +4.9% |
| Total equity and liabilities | 10/49 | €445,215 | €441,881 | -€3,334 | -0.7% |
| Equity | 10/15 | €386,573 | €389,924 | +€3,351 | +0.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Reserves | 13 | €206,509 | €206,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €190,312 | €190,312 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,091 | €121,442 | +€3,351 | +2.8% |
| Provisions and deferred taxes | 16 | €49,363 | €47,014 | -€2,349 | -4.8% |
| Provisions for liabilities and charges | 160/5 | €5,613 | €3,264 | -€2,349 | -41.8% |
| Major repairs and maintenance | 162 | €5,613 | - | -€5,613 | |
| Other liabilities and charges | 164/5 | - | €3,264 | +€3,264 | |
| Deferred taxes | 168 | €43,750 | €43,750 | = | 0.0% |
| Amounts payable | 17/49 | €9,279 | €4,943 | -€4,336 | -46.7% |
| Amounts payable within one year | 42/48 | €9,279 | €4,943 | -€4,336 | -46.7% |
| Trade debts | 44 | €150 | - | -€150 | |
| Suppliers | 440/4 | €150 | - | -€150 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,129 | €4,943 | -€4,186 | -45.9% |
| Remuneration, social security and pensions | 62 | - | €550 | +€550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,839 | €7,500 | -€339 | -4.3% |
| Other operating charges | 640/8 | €3,700 | €1,159 | -€2,541 | -68.7% |
| Gross operating margin | 9900 | -€108 | -€4,507 | -€4,399 | -4,073% |
| Operating profit (loss) | 9901 | -€11,647 | -€13,716 | -€2,069 | -17.8% |
| Financial income | 75/76B | €198,431 | €17,452 | -€180,979 | -91.2% |
| Recurring financial income | 75 | €5,288 | €16,494 | +€11,206 | +212% |
| Non-recurring financial income | 76B | €193,143 | €958 | -€192,185 | -99.5% |
| Financial charges | 65/66B | €9,769 | €1,687 | -€8,082 | -82.7% |
| Recurring financial charges | 65 | €9,769 | €1,687 | -€8,082 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €177,015 | €2,049 | -€174,966 | -98.8% |
| Transfer to deferred taxes | 680 | €43,750 | - | -€43,750 | |
| Income taxes | 67/77 | €3,026 | -€1,302 | -€4,328 | |
| Profit (loss) for the period | 9904 | €130,239 | €3,351 | -€126,888 | -97.4% |
| Transfer to tax-exempt reserves | 689 | €131,465 | - | -€131,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,226 | €3,351 | +€4,577 |
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 30 October 2026 via checked.be.