J & H ASSOCIATES: what changed
J & H ASSOCIATES
Largest movements
- Cash -€15,787
down €15,787 (-99.7%), from €15,839 to €52
mainly Debts after one year (-€16,909) and Trade debts (-€328)
- Debts after one year -€16,909
down €16,909 (-2.6%), from €643,109 to €626,199
of which Financial debts: -€16,909
- Gross operating margin +€17,527
up €17,527 (+347%), from €5,046 to €22,573
- Financial charges +€8,077
up €8,077 (+83.9%), from €9,623 to €17,700
- Other operating charges +€2,621
up €2,621 (+104%), from €2,531 to €5,151
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €684,003 | €668,215 | -€15,787 | -2.3% |
| Fixed assets | 21/28 | €668,164 | €668,164 | = | 0.0% |
| Tangible fixed assets | 22/27 | €668,164 | €668,164 | = | 0.0% |
| Land and buildings | 22 | €668,164 | €668,164 | = | 0.0% |
| Current assets | 29/58 | €15,839 | €52 | -€15,787 | -99.7% |
| Cash at bank and in hand | 54/58 | €15,839 | €52 | -€15,787 | -99.7% |
| Total equity and liabilities | 10/49 | €684,003 | €668,215 | -€15,787 | -2.3% |
| Equity | 10/15 | €7,892 | €7,614 | -€278 | -3.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,108 | -€7,386 | -€278 | -3.9% |
| Amounts payable | 17/49 | €676,110 | €660,601 | -€15,509 | -2.3% |
| Amounts payable after more than one year | 17 | €643,109 | €626,199 | -€16,909 | -2.6% |
| Financial debts | 170/4 | €642,209 | €625,299 | -€16,909 | -2.6% |
| Other amounts payable | 178/9 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,002 | €34,402 | +€1,400 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €12,897 | €14,625 | +€1,728 | +13.4% |
| Trade debts | 44 | €6,105 | €5,777 | -€328 | -5.4% |
| Suppliers | 440/4 | €6,105 | €5,777 | -€328 | -5.4% |
| Other amounts payable | 47/48 | €14,000 | €14,000 | = | 0.0% |
| Other operating charges | 640/8 | €2,531 | €5,151 | +€2,621 | +104% |
| Gross operating margin | 9900 | €5,046 | €22,573 | +€17,527 | +347% |
| Operating profit (loss) | 9901 | €2,515 | €17,422 | +€14,907 | +593% |
| Financial charges | 65/66B | €9,623 | €17,700 | +€8,077 | +83.9% |
| Recurring financial charges | 65 | €9,623 | €17,700 | +€8,077 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,108 | -€278 | +€6,830 | +96.1% |
| Profit (loss) for the period | 9904 | -€7,108 | -€278 | +€6,830 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,108 | -€278 | +€6,830 | +96.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.