J&CO: what changed
Two fiscal 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&CO
Largest movements
- Cash +€5,227
up €5,227 (+14273.3%), from €37 to €5,263
mainly Tax, wage and social debts (+€3,524) and Net result for the year (+€1,966)
- Receivables within one year +€1,998
up €1,998 (+20.5%), from €9,727 to €11,726
of which Trade receivables: +€3,226
- Financial fixed assets -€1,250
down €1,250 (-20.0%), from €6,250 to €5,000
- Tangible fixed assets -€1,156
down €1,156 (-20.5%), from €5,648 to €4,492
- Tax, wage and social debts +€3,524
new in 2025: €3,524
of which Taxes: +€2,524
- Profit (loss) carried forward +€1,966
up €1,966, from -€927 to €1,039
- Other debts -€1,310
down €1,310 (-6.1%), from €21,327 to €20,017
- Trade debts +€491
up €491 (+28.2%), from €1,740 to €2,232
- Gross operating margin +€3,616
up €3,616, from -€752 to €2,864
- Financial income +€1,563
new in 2025: €1,563
- Depreciation +€1,134
up €1,134 (+646.5%), from €175 to €1,310
- Taxes +€1,121
new in 2025: €1,121
- Financial charges +€30
new in 2025: €30
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 | €22,640 | €27,311 | +€4,671 | +20.6% |
| Formation expenses | 20 | €724 | €571 | -€153 | -21.2% |
| Fixed assets | 21/28 | €11,898 | €9,492 | -€2,406 | -20.2% |
| Tangible fixed assets | 22/27 | €5,648 | €4,492 | -€1,156 | -20.5% |
| Furniture and vehicles | 24 | €5,648 | €4,492 | -€1,156 | -20.5% |
| Financial fixed assets | 28 | €6,250 | €5,000 | -€1,250 | -20.0% |
| Current assets | 29/58 | €10,018 | €17,248 | +€7,231 | +72.2% |
| Amounts receivable within one year | 40/41 | €9,727 | €11,726 | +€1,998 | +20.5% |
| Trade receivables | 40 | €1,000 | €4,226 | +€3,226 | +322.6% |
| Other amounts receivable | 41 | €8,727 | €7,500 | -€1,227 | -14.1% |
| Cash at bank and in hand | 54/58 | €37 | €5,263 | +€5,227 | +14273.3% |
| Deferred charges and accrued income | 490/1 | €254 | €259 | +€5 | +2.2% |
| Total equity and liabilities | 10/49 | €22,640 | €27,311 | +€4,671 | +20.6% |
| Equity | 10/15 | -€427 | €1,539 | +€1,966 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€927 | €1,039 | +€1,966 | |
| Amounts payable | 17/49 | €23,067 | €25,772 | +€2,705 | +11.7% |
| Amounts payable within one year | 42/48 | €23,067 | €25,772 | +€2,705 | +11.7% |
| Trade debts | 44 | €1,740 | €2,232 | +€491 | +28.2% |
| Suppliers | 440/4 | €1,740 | €2,232 | +€491 | +28.2% |
| Taxes, remuneration and social security | 45 | - | €3,524 | +€3,524 | |
| Taxes | 450/3 | - | €2,524 | +€2,524 | |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €21,327 | €20,017 | -€1,310 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €1,310 | +€1,134 | +646.5% |
| Gross operating margin | 9900 | -€752 | €2,864 | +€3,616 | |
| Operating profit (loss) | 9901 | -€927 | €1,555 | +€2,482 | |
| Financial income | 75/76B | - | €1,563 | +€1,563 | |
| Recurring financial income | 75 | - | €1,563 | +€1,563 | |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | -€927 | €3,087 | +€4,014 | |
| Income taxes | 67/77 | - | €1,121 | +€1,121 | |
| Profit (loss) for the period | 9904 | -€927 | €1,966 | +€2,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€927 | €1,966 | +€2,893 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.