J&G Groep: 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 Groep
Largest movements
- Tangible fixed assets +€87,144
up €87,144 (+125%), from €69,651 to €156,795
- Cash +€13,587
up €13,587 (+115%), from €11,775 to €25,362
mainly Debts after one year (+€72,521) and Depreciation (+€24,947)
- Intangible fixed assets +€10,100
up €10,100 (+169%), from €5,985 to €16,085
- Debts after one year +€72,521
up €72,521 (+151%), from €47,901 to €120,422
- Other debts +€18,756
up €18,756 (+76.8%), from €24,432 to €43,188
- Current portion of long-term debt +€13,531
up €13,531 (+177%), from €7,644 to €21,175
- Tax, wage and social debts +€3,621
up €3,621 (+199%), from €1,815 to €5,436
- Trade debts +€3,167
up €3,167 (+31.1%), from €10,175 to €13,342
- Gross operating margin +€30,211
up €30,211 (+547%), from €5,520 to €35,731
- Depreciation +€14,927
up €14,927 (+149%), from €10,020 to €24,947
- Financial charges +€4,134
up €4,134 (+140%), from €2,955 to €7,089
- Other operating charges +€2,806
up €2,806 (+426%), from €659 to €3,465
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 | €98,159 | €211,831 | +€113,671 | +116% |
| Fixed assets | 21/28 | €78,545 | €175,790 | +€97,244 | +124% |
| Intangible fixed assets | 21 | €5,985 | €16,085 | +€10,100 | +169% |
| Tangible fixed assets | 22/27 | €69,651 | €156,795 | +€87,144 | +125% |
| Plant, machinery and equipment | 23 | €69,651 | €156,795 | +€87,144 | +125% |
| Financial fixed assets | 28 | €2,910 | €2,910 | = | 0.0% |
| Current assets | 29/58 | €19,614 | €36,041 | +€16,427 | +83.8% |
| Stocks and contracts in progress | 3 | €750 | €1,500 | +€750 | +100% |
| Stocks | 30/36 | €750 | €1,500 | +€750 | +100% |
| Amounts receivable within one year | 40/41 | €6,688 | €7,732 | +€1,043 | +15.6% |
| Trade receivables | 40 | €6,662 | €7,575 | +€913 | +13.7% |
| Other amounts receivable | 41 | €26 | €156 | +€130 | +499% |
| Cash at bank and in hand | 54/58 | €11,775 | €25,362 | +€13,587 | +115% |
| Deferred charges and accrued income | 490/1 | €400 | €1,447 | +€1,047 | +262% |
| Total equity and liabilities | 10/49 | €98,159 | €211,831 | +€113,671 | +116% |
| Equity | 10/15 | €6,192 | €6,430 | +€239 | +3.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,808 | -€13,570 | +€239 | +1.7% |
| Amounts payable | 17/49 | €91,968 | €205,400 | +€113,433 | +123% |
| Amounts payable after more than one year | 17 | €47,901 | €120,422 | +€72,521 | +151% |
| Financial debts | 170/4 | €47,901 | €120,422 | +€72,521 | +151% |
| Amounts payable within one year | 42/48 | €44,067 | €83,141 | +€39,075 | +88.7% |
| Current portion of amounts payable after more than one year | 42 | €7,644 | €21,175 | +€13,531 | +177% |
| Trade debts | 44 | €10,175 | €13,342 | +€3,167 | +31.1% |
| Suppliers | 440/4 | €10,175 | €13,342 | +€3,167 | +31.1% |
| Taxes, remuneration and social security | 45 | €1,815 | €5,436 | +€3,621 | +199% |
| Taxes | 450/3 | €1,815 | €5,436 | +€3,621 | +199% |
| Other amounts payable | 47/48 | €24,432 | €43,188 | +€18,756 | +76.8% |
| Accrued charges and deferred income | 492/3 | - | €1,837 | +€1,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,020 | €24,947 | +€14,927 | +149% |
| Other operating charges | 640/8 | €659 | €3,465 | +€2,806 | +426% |
| Non-recurring operating charges | 66A | €250 | €0 | -€250 | -100% |
| Gross operating margin | 9900 | €5,520 | €35,731 | +€30,211 | +547% |
| Operating profit (loss) | 9901 | -€5,408 | €7,319 | +€12,728 | |
| Financial income | 75/76B | €30 | €8 | -€22 | -71.8% |
| Recurring financial income | 75 | €30 | €8 | -€22 | -71.8% |
| Financial charges | 65/66B | €2,955 | €7,089 | +€4,134 | +140% |
| Recurring financial charges | 65 | €2,955 | €7,089 | +€4,134 | +140% |
| Profit (loss) for the period before taxes | 9903 | -€8,334 | €239 | +€8,572 | |
| Profit (loss) for the period | 9904 | -€8,334 | €239 | +€8,572 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,334 | €239 | +€8,572 |
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 27 October 2026 via checked.be.