J FULL MOON: 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 FULL MOON
Largest movements
- Cash -€100,649
down €100,649 (-59.8%), from €168,399 to €67,750
mainly Other debts (-€103,800) and Receivables within one year (-€87,274)
- Receivables within one year +€87,274
up €87,274 (+648%), from €13,465 to €100,738
of which Other amounts receivable: +€82,724
- Tangible fixed assets +€17,397
up €17,397 (+19.3%), from €90,001 to €107,399
of which Plant, machinery and equipment: +€19,389
- Other debts -€103,800
down €103,800 (-63.9%), from €162,409 to €58,609
- Profit (loss) carried forward +€76,154
up €76,154 (+94.4%), from €80,708 to €156,862
- Trade debts +€16,809
up €16,809 (+571%), from €2,944 to €19,752
- Tax, wage and social debts +€15,849
up €15,849 (+127%), from €12,505 to €28,354
of which Remuneration and social security: +€13,758
- Taxes -€10,448
down €10,448 (-72.3%), from €14,448 to €4,000
- Other operating charges -€6,625
down €6,625 (-77.6%), from €8,535 to €1,910
- Staff costs +€6,294
up €6,294 (+8.4%), from €75,057 to €81,351
- Depreciation +€4,513
up €4,513 (+22.7%), from €19,852 to €24,365
- Gross operating margin +€2,955
up €2,955 (+1.6%), from €190,024 to €192,979
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 | €279,025 | €284,038 | +€5,012 | +1.8% |
| Fixed assets | 21/28 | €93,001 | €110,399 | +€17,397 | +18.7% |
| Tangible fixed assets | 22/27 | €90,001 | €107,399 | +€17,397 | +19.3% |
| Plant, machinery and equipment | 23 | €9,417 | €28,806 | +€19,389 | +206% |
| Furniture and vehicles | 24 | €5,640 | €7,178 | +€1,538 | +27.3% |
| Other tangible fixed assets | 26 | €74,945 | €71,415 | -€3,530 | -4.7% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €186,024 | €173,639 | -€12,385 | -6.7% |
| Stocks and contracts in progress | 3 | €4,160 | €5,151 | +€990 | +23.8% |
| Stocks | 30/36 | €4,160 | €5,151 | +€990 | +23.8% |
| Amounts receivable within one year | 40/41 | €13,465 | €100,738 | +€87,274 | +648% |
| Trade receivables | 40 | €12,465 | €17,014 | +€4,549 | +36.5% |
| Other amounts receivable | 41 | €1,000 | €83,724 | +€82,724 | +8,272% |
| Cash at bank and in hand | 54/58 | €168,399 | €67,750 | -€100,649 | -59.8% |
| Total equity and liabilities | 10/49 | €279,025 | €284,038 | +€5,012 | +1.8% |
| Equity | 10/15 | €101,168 | €177,322 | +€76,154 | +75.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €80,708 | €156,862 | +€76,154 | +94.4% |
| Amounts payable | 17/49 | €177,857 | €106,715 | -€71,142 | -40.0% |
| Amounts payable within one year | 42/48 | €177,857 | €106,715 | -€71,142 | -40.0% |
| Trade debts | 44 | €2,944 | €19,752 | +€16,809 | +571% |
| Suppliers | 440/4 | €2,944 | €19,752 | +€16,809 | +571% |
| Taxes, remuneration and social security | 45 | €12,505 | €28,354 | +€15,849 | +127% |
| Taxes | 450/3 | €10,034 | €12,126 | +€2,091 | +20.8% |
| Remuneration and social security | 454/9 | €2,471 | €16,228 | +€13,758 | +557% |
| Other amounts payable | 47/48 | €162,409 | €58,609 | -€103,800 | -63.9% |
| Remuneration, social security and pensions | 62 | €75,057 | €81,351 | +€6,294 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,852 | €24,365 | +€4,513 | +22.7% |
| Other operating charges | 640/8 | €8,535 | €1,910 | -€6,625 | -77.6% |
| Non-recurring operating charges | 66A | €361 | €116 | -€245 | -67.9% |
| Gross operating margin | 9900 | €190,024 | €192,979 | +€2,955 | +1.6% |
| Operating profit (loss) | 9901 | €86,220 | €85,237 | -€982 | -1.1% |
| Financial charges | 65/66B | €4,040 | €5,083 | +€1,043 | +25.8% |
| Recurring financial charges | 65 | €4,040 | €5,083 | +€1,043 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €82,180 | €80,154 | -€2,026 | -2.5% |
| Income taxes | 67/77 | €14,448 | €4,000 | -€10,448 | -72.3% |
| Profit (loss) for the period | 9904 | €67,732 | €76,154 | +€8,423 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,732 | €76,154 | +€8,423 | +12.4% |
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 18 October 2026 via checked.be.