J & G: 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 & G
Largest movements
- Receivables within one year +€77,078
up €77,078 (+56.5%), from €136,522 to €213,600
of which Trade receivables: +€126,739
- Cash +€7,412
up €7,412 (+209.9%), from €3,531 to €10,943
mainly Other debts (+€165,725) and Accrued charges and deferred income (+€12,000)
- Tangible fixed assets -€5,888
down €5,888 (-39.9%), from €14,744 to €8,855
- Other debts +€165,725
up €165,725 (+39.1%), from €424,290 to €590,015
- Profit (loss) carried forward -€98,456
down €98,456 (-8.8%), from -€1.1m to -€1.2m
- Accrued charges and deferred income +€12,000
up €12,000 (+8.5%), from €141,000 to €153,000
- Gross operating margin +€15,411
up €15,411 (+16.3%), from -€94,803 to -€79,393
- Depreciation -€2,406
down €2,406 (-29.0%), from €8,294 to €5,888
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,796 | €233,399 | +€78,603 | +50.8% |
| Fixed assets | 21/28 | €14,744 | €8,855 | -€5,888 | -39.9% |
| Tangible fixed assets | 22/27 | €14,744 | €8,855 | -€5,888 | -39.9% |
| Furniture and vehicles | 24 | €14,744 | €8,855 | -€5,888 | -39.9% |
| Current assets | 29/58 | €140,052 | €224,543 | +€84,491 | +60.3% |
| Amounts receivable within one year | 40/41 | €136,522 | €213,600 | +€77,078 | +56.5% |
| Trade receivables | 40 | €47,905 | €174,644 | +€126,739 | +264.6% |
| Other amounts receivable | 41 | €88,617 | €38,956 | -€49,661 | -56.0% |
| Cash at bank and in hand | 54/58 | €3,531 | €10,943 | +€7,412 | +209.9% |
| Total equity and liabilities | 10/49 | €154,796 | €233,399 | +€78,603 | +50.8% |
| Equity | 10/15 | -€713,847 | -€812,303 | -€98,456 | -13.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,113,847 | -€1,212,303 | -€98,456 | -8.8% |
| Amounts payable | 17/49 | €868,643 | €1,045,702 | +€177,059 | +20.4% |
| Amounts payable after more than one year | 17 | €260,000 | €260,000 | = | 0.0% |
| Financial debts | 170/4 | €260,000 | €260,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €467,643 | €632,702 | +€165,059 | +35.3% |
| Trade debts | 44 | €43,352 | €42,687 | -€666 | -1.5% |
| Suppliers | 440/4 | €43,352 | €42,687 | -€666 | -1.5% |
| Other amounts payable | 47/48 | €424,290 | €590,015 | +€165,725 | +39.1% |
| Accrued charges and deferred income | 492/3 | €141,000 | €153,000 | +€12,000 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,294 | €5,888 | -€2,406 | -29.0% |
| Other operating charges | 640/8 | €493 | €550 | +€57 | +11.6% |
| Gross operating margin | 9900 | -€94,803 | -€79,393 | +€15,411 | +16.3% |
| Operating profit (loss) | 9901 | -€103,590 | -€85,831 | +€17,759 | +17.1% |
| Financial income | 75/76B | €0 | €4 | +€4 | +1227.6% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1227.6% |
| Financial charges | 65/66B | €12,236 | €12,630 | +€393 | +3.2% |
| Recurring financial charges | 65 | €12,236 | €12,630 | +€393 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€115,826 | -€98,456 | +€17,369 | +15.0% |
| Profit (loss) for the period | 9904 | -€115,826 | -€98,456 | +€17,369 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,826 | -€98,456 | +€17,369 | +15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.