J&G Advisory: 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&G Advisory
Largest movements
- Cash +€5,660
up €5,660 (+16.7%), from €33,979 to €39,639
mainly Other debts (+€10,000) and Net result for the year (+€8,362)
- Receivables within one year -€3,127
down €3,127 (-14.7%), from €21,331 to €18,204
of which Other amounts receivable: -€6,703
- Reserves -€12,960
down €12,960 (-35.0%), from €37,081 to €24,121
of which Distributable reserves: -€12,960
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€5,451
up €5,451 (+86.1%), from €6,329 to €11,780
- Gross operating margin +€13,181
up €13,181 (+2,004%), from €658 to €13,839
- Taxes +€4,370
up €4,370 (+684%), from €639 to €5,009
- Financial charges +€147
up €147 (+67.6%), from €217 to €364
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 | €55,810 | €58,344 | +€2,533 | +4.5% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €55,310 | €57,844 | +€2,533 | +4.6% |
| Amounts receivable within one year | 40/41 | €21,331 | €18,204 | -€3,127 | -14.7% |
| Trade receivables | 40 | €14,628 | €18,204 | +€3,577 | +24.5% |
| Other amounts receivable | 41 | €6,703 | - | -€6,703 | |
| Cash at bank and in hand | 54/58 | €33,979 | €39,639 | +€5,660 | +16.7% |
| Total equity and liabilities | 10/49 | €55,810 | €58,344 | +€2,533 | +4.5% |
| Equity | 10/15 | €49,481 | €36,521 | -€12,960 | -26.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,081 | €24,121 | -€12,960 | -35.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,221 | €22,261 | -€12,960 | -36.8% |
| Amounts payable | 17/49 | €6,329 | €21,823 | +€15,494 | +245% |
| Amounts payable within one year | 42/48 | €6,329 | €21,823 | +€15,494 | +245% |
| Trade debts | 44 | - | €43 | +€43 | |
| Suppliers | 440/4 | - | €43 | +€43 | |
| Taxes, remuneration and social security | 45 | €6,329 | €11,780 | +€5,451 | +86.1% |
| Taxes | 450/3 | €6,329 | €11,780 | +€5,451 | +86.1% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €514 | €575 | +€61 | +11.9% |
| Gross operating margin | 9900 | €658 | €13,839 | +€13,181 | +2,004% |
| Operating profit (loss) | 9901 | €144 | €13,265 | +€13,120 | +9,100% |
| Financial income | 75/76B | €580 | €471 | -€109 | -18.9% |
| Recurring financial income | 75 | €580 | €471 | -€109 | -18.9% |
| Financial charges | 65/66B | €217 | €364 | +€147 | +67.6% |
| Recurring financial charges | 65 | €217 | €364 | +€147 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €507 | €13,371 | +€12,864 | +2,538% |
| Income taxes | 67/77 | €639 | €5,009 | +€4,370 | +684% |
| Profit (loss) for the period | 9904 | -€132 | €8,362 | +€8,494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€132 | €8,362 | +€8,494 |
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 21 October 2026 via checked.be.