J² FINANCES: what changed
What changed
J² FINANCES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€606
2024 · -€1,716+€1,110
Equity
€256,203
2024 · €256,808-€606
Cash
€4
2024 · €124-€120
Balance sheet total
€280,560
2024 · €280,680-€120
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€956
up €956 (+67.3%), from -€1,422 to -€465
- Financial charges -€154
down €154 (-52.3%), from €294 to €140
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1,716
Gross operating margin
+€956
Financial charges
+€154
Result 2025
-€606
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€120
Investment
€0
Financing
€0
Cash 2024
€124
From operations (derived)
-€120
Net result for the year
-€606
Trade debts
+€66
Other debts
+€420
Cash 2025
€4
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,680 | €280,560 | -€120 | 0.0% |
| Fixed assets | 21/28 | €280,556 | €280,556 | = | 0.0% |
| Financial fixed assets | 28 | €280,556 | €280,556 | = | 0.0% |
| Current assets | 29/58 | €124 | €4 | -€120 | -97.0% |
| Cash at bank and in hand | 54/58 | €124 | €4 | -€120 | -97.0% |
| Total equity and liabilities | 10/49 | €280,680 | €280,560 | -€120 | 0.0% |
| Equity | 10/15 | €256,808 | €256,203 | -€606 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,748 | €248,143 | -€606 | -0.2% |
| Amounts payable | 17/49 | €23,871 | €24,357 | +€485 | +2.0% |
| Amounts payable within one year | 42/48 | €23,871 | €24,357 | +€485 | +2.0% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Taxes, remuneration and social security | 45 | €871 | €871 | = | 0.0% |
| Taxes | 450/3 | €871 | €871 | = | 0.0% |
| Other amounts payable | 47/48 | €23,000 | €23,420 | +€420 | +1.8% |
| Gross operating margin | 9900 | -€1,422 | -€465 | +€956 | +67.3% |
| Operating profit (loss) | 9901 | -€1,422 | -€465 | +€956 | +67.3% |
| Financial charges | 65/66B | €294 | €140 | -€154 | -52.3% |
| Recurring financial charges | 65 | €294 | €140 | -€154 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,716 | -€606 | +€1,110 | +64.7% |
| Profit (loss) for the period | 9904 | -€1,716 | -€606 | +€1,110 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,716 | -€606 | +€1,110 | +64.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.