J & G HOLDING: 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 HOLDING
Largest movements
- Current investments +€110,545
up €110,545 (+670%), from €16,500 to €127,045
- Receivables within one year -€49,599
down €49,599 (-64.2%), from €77,282 to €27,684
- Other debts +€50,026
up €50,026 (+13.6%), from €368,798 to €418,824
- Reserves +€27,084
up €27,084 (+1.9%), from €1.5m to €1.5m
- Gross operating margin +€19,552
up €19,552 (+87.4%), from €22,364 to €41,915
- Taxes +€4,247
up €4,247 (+54.4%), from €7,808 to €12,055
- Financial charges +€1,947
up €1,947 (+376%), from €519 to €2,466
- Other operating charges -€893
down €893 (-74.2%), from €1,203 to €310
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 | €1,943,593 | €2,020,915 | +€77,322 | +4.0% |
| Fixed assets | 21/28 | €1,384,524 | €1,384,524 | = | 0.0% |
| Financial fixed assets | 28 | €1,384,524 | €1,384,524 | = | 0.0% |
| Current assets | 29/58 | €559,069 | €636,391 | +€77,322 | +13.8% |
| Amounts receivable within one year | 40/41 | €77,282 | €27,684 | -€49,599 | -64.2% |
| Other amounts receivable | 41 | €77,282 | €27,684 | -€49,599 | -64.2% |
| Current investments | 50/53 | €16,500 | €127,045 | +€110,545 | +670% |
| Cash at bank and in hand | 54/58 | €465,287 | €481,662 | +€16,375 | +3.5% |
| Total equity and liabilities | 10/49 | €1,943,593 | €2,020,915 | +€77,322 | +4.0% |
| Equity | 10/15 | €1,566,690 | €1,593,774 | +€27,084 | +1.7% |
| Contributions | 10/11 | €113,000 | €113,000 | = | 0.0% |
| Reserves | 13 | €1,453,690 | €1,480,774 | +€27,084 | +1.9% |
| Distributable reserves | 133 | €1,453,690 | €1,480,774 | +€27,084 | +1.9% |
| Amounts payable | 17/49 | €376,903 | €427,140 | +€50,238 | +13.3% |
| Amounts payable within one year | 42/48 | €376,903 | €427,140 | +€50,238 | +13.3% |
| Trade debts | 44 | €8,105 | €8,317 | +€212 | +2.6% |
| Suppliers | 440/4 | €8,105 | €8,317 | +€212 | +2.6% |
| Other amounts payable | 47/48 | €368,798 | €418,824 | +€50,026 | +13.6% |
| Other operating charges | 640/8 | €1,203 | €310 | -€893 | -74.2% |
| Gross operating margin | 9900 | €22,364 | €41,915 | +€19,552 | +87.4% |
| Operating profit (loss) | 9901 | €21,161 | €41,605 | +€20,444 | +96.6% |
| Financial income | 75/76B | €287 | - | -€287 | |
| Recurring financial income | 75 | €287 | - | -€287 | |
| Financial charges | 65/66B | €519 | €2,466 | +€1,947 | +376% |
| Recurring financial charges | 65 | €519 | €2,466 | +€1,947 | +376% |
| Profit (loss) for the period before taxes | 9903 | €20,929 | €39,139 | +€18,210 | +87.0% |
| Income taxes | 67/77 | €7,808 | €12,055 | +€4,247 | +54.4% |
| Profit (loss) for the period | 9904 | €13,121 | €27,084 | +€13,963 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €13,121 | €27,084 | +€13,963 | +106% |
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 26 October 2026 via checked.be.