J&E Concept: 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&E Concept
Largest movements
- Cash +€31,603
up €31,603 (+246.3%), from €12,829 to €44,432
mainly Net result for the year (+€32,869) and Tax, wage and social debts (+€12,846)
- Tangible fixed assets +€10,506
new in 2025: €10,506
- Receivables within one year +€9,425
up €9,425 (+21.1%), from €44,618 to €54,042
of which Other amounts receivable: +€41,369
- Stocks and contracts -€2,500
down €2,500 (-53.9%), from €4,635 to €2,135
- Reserves +€32,869
new in 2025: €32,869
- Tax, wage and social debts +€12,846
up €12,846 (+214.7%), from €5,983 to €18,830
- Trade debts +€8,273
up €8,273 (+108.0%), from €7,661 to €15,934
- Other debts -€4,999
no longer reported in 2025 (was €4,999)
- Gross operating margin +€19,474
up €19,474 (+63.2%), from €30,837 to €50,311
- Taxes +€6,863
up €6,863 (+114.7%), from €5,983 to €12,846
- Depreciation +€1,872
new in 2025: €1,872
- Other operating charges +€639
up €639 (+111.5%), from €573 to €1,212
- Financial charges +€548
up €548 (+45.8%), from €1,198 to €1,747
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 | €62,126 | €111,115 | +€48,989 | +78.9% |
| Fixed assets | 21/28 | - | €10,506 | +€10,506 | |
| Tangible fixed assets | 22/27 | - | €10,506 | +€10,506 | |
| Furniture and vehicles | 24 | - | €10,506 | +€10,506 | |
| Current assets | 29/58 | €62,126 | €100,609 | +€38,483 | +61.9% |
| Stocks and contracts in progress | 3 | €4,635 | €2,135 | -€2,500 | -53.9% |
| Stocks | 30/36 | €4,635 | €2,135 | -€2,500 | -53.9% |
| Amounts receivable within one year | 40/41 | €44,618 | €54,042 | +€9,425 | +21.1% |
| Trade receivables | 40 | €31,944 | - | -€31,944 | |
| Other amounts receivable | 41 | €12,674 | €54,042 | +€41,369 | +326.4% |
| Cash at bank and in hand | 54/58 | €12,829 | €44,432 | +€31,603 | +246.3% |
| Deferred charges and accrued income | 490/1 | €44 | - | -€44 | |
| Total equity and liabilities | 10/49 | €62,126 | €111,115 | +€48,989 | +78.9% |
| Equity | 10/15 | €43,483 | €76,352 | +€32,869 | +75.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €32,869 | +€32,869 | |
| Distributable reserves | 133 | - | €32,869 | +€32,869 | |
| Profit (loss) carried forward | 14 | €23,483 | €23,483 | = | 0.0% |
| Amounts payable | 17/49 | €18,643 | €34,763 | +€16,120 | +86.5% |
| Amounts payable within one year | 42/48 | €18,643 | €34,763 | +€16,120 | +86.5% |
| Trade debts | 44 | €7,661 | €15,934 | +€8,273 | +108.0% |
| Suppliers | 440/4 | €7,661 | €15,934 | +€8,273 | +108.0% |
| Taxes, remuneration and social security | 45 | €5,983 | €18,830 | +€12,846 | +214.7% |
| Taxes | 450/3 | €5,983 | €18,830 | +€12,846 | +214.7% |
| Other amounts payable | 47/48 | €4,999 | - | -€4,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,872 | +€1,872 | |
| Other operating charges | 640/8 | €573 | €1,212 | +€639 | +111.5% |
| Gross operating margin | 9900 | €30,837 | €50,311 | +€19,474 | +63.2% |
| Operating profit (loss) | 9901 | €30,264 | €47,227 | +€16,963 | +56.1% |
| Financial income | 75/76B | €401 | €235 | -€166 | -41.4% |
| Recurring financial income | 75 | €401 | €235 | -€166 | -41.4% |
| Financial charges | 65/66B | €1,198 | €1,747 | +€548 | +45.8% |
| Recurring financial charges | 65 | €1,198 | €1,747 | +€548 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €29,466 | €45,715 | +€16,249 | +55.1% |
| Income taxes | 67/77 | €5,983 | €12,846 | +€6,863 | +114.7% |
| Profit (loss) for the period | 9904 | €23,483 | €32,869 | +€9,386 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,483 | €32,869 | +€9,386 | +40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.