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J Events: 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.

What changed

J Events

BE 0845.303.332
NACE 93.110, Operation of sports facilities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€5,720
2024 · -€7,589+€1,869
Equity
€2,907
2024 · €8,627-€5,720
Cash
€587
2024 · €1,798-€1,211
Balance sheet total
€11,692
2024 · €9,687+€2,004

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€4,945

    up €4,945 (+136%), from €3,645 to €8,591

    of which Trade receivables: +€6,068

  • Tangible fixed assets -€1,733

    down €1,733 (-57.7%), from €3,003 to €1,270

  • Cash -€1,211

    down €1,211 (-67.4%), from €1,798 to €587

    mainly Net result for the year (-€5,720) and Receivables within one year (-€4,945)

Equity and liabilities
  • Profit (loss) carried forward -€5,720

    down €5,720 (-36.8%), from -€15,528 to -€21,248

  • Other debts +€4,214

    up €4,214, from €0 to €4,214

  • Short-term financial debts +€3,198

    up €3,198 (+532%), from €601 to €3,800

  • Trade debts +€360

    up €360 (+87.6%), from €411 to €771

Income statement
  • Gross operating margin +€840

    up €840 (+18.5%), from -€4,547 to -€3,707

  • Depreciation -€494

    down €494 (-22.2%), from €2,228 to €1,733

  • Financial income +€250

    up €250, from €0 to €250

  • Taxes -€209

    down €209 (-100%), from €209 to €0

  • Other operating charges -€73

    down €73 (-14.4%), from €505 to €433

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€7,589
Gross operating margin +€840
Depreciation +€494
Other operating charges +€73
Financial income +€250
Financial charges +€3
Taxes +€209
Result 2025 -€5,720
raises the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€4,410
Investment €0
Financing +€3,198
Cash 2024 €1,798
Net result for the year -€5,720
Depreciation +€1,733
Receivables within one year -€4,945
Deferred charges and accrued income -€3
Trade debts +€360
Tax, wage and social debts -€49
Other debts +€4,214
Short-term financial debts +€3,198
Cash 2025 €587
brings cash intakes cash out
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €9,687 €11,692 +€2,004 +20.7%
Fixed assets 21/28 €4,053 €2,320 -€1,733 -42.8%
Tangible fixed assets 22/27 €3,003 €1,270 -€1,733 -57.7%
Furniture and vehicles 24 €3,003 €1,270 -€1,733 -57.7%
Financial fixed assets 28 €1,050 €1,050 = 0.0%
Current assets 29/58 €5,634 €9,372 +€3,738 +66.3%
Amounts receivable within one year 40/41 €3,645 €8,591 +€4,945 +136%
Trade receivables 40 €1,330 €7,398 +€6,068 +456%
Other amounts receivable 41 €2,315 €1,192 -€1,123 -48.5%
Cash at bank and in hand 54/58 €1,798 €587 -€1,211 -67.4%
Deferred charges and accrued income 490/1 €191 €194 +€3 +1.8%
Total equity and liabilities 10/49 €9,687 €11,692 +€2,004 +20.7%
Equity 10/15 €8,627 €2,907 -€5,720 -66.3%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €17,954 €17,954 = 0.0%
Distributable reserves 133 €17,954 €17,954 = 0.0%
Profit (loss) carried forward 14 -€15,528 -€21,248 -€5,720 -36.8%
Amounts payable 17/49 €1,061 €8,785 +€7,724 +728%
Amounts payable within one year 42/48 €1,061 €8,785 +€7,724 +728%
Financial debts 43 €601 €3,800 +€3,198 +532%
Credit institutions 430/8 €601 €3,800 +€3,198 +532%
Trade debts 44 €411 €771 +€360 +87.6%
Suppliers 440/4 €411 €771 +€360 +87.6%
Taxes, remuneration and social security 45 €49 €0 -€49 -100%
Taxes 450/3 €49 €0 -€49 -100%
Other amounts payable 47/48 €0 €4,214 +€4,214
Accrued charges and deferred income 492/3 €0 - =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,228 €1,733 -€494 -22.2%
Other operating charges 640/8 €505 €433 -€73 -14.4%
Gross operating margin 9900 -€4,547 -€3,707 +€840 +18.5%
Operating profit (loss) 9901 -€7,280 -€5,873 +€1,407 +19.3%
Financial income 75/76B €0 €250 +€250
Recurring financial income 75 €0 €250 +€250
Financial charges 65/66B €100 €97 -€3 -3.2%
Recurring financial charges 65 €100 €97 -€3 -3.2%
Profit (loss) for the period before taxes 9903 -€7,380 -€5,720 +€1,660 +22.5%
Income taxes 67/77 €209 €0 -€209 -100%
Profit (loss) for the period 9904 -€7,589 -€5,720 +€1,869 +24.6%
Profit (loss) for the period to be appropriated 9905 -€7,589 -€5,720 +€1,869 +24.6%

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 20 October 2026 via checked.be.