J.J.: 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.J.
Largest movements
- Cash -€7,022
down €7,022 (-15.8%), from €44,404 to €37,381
mainly Trade debts (-€3,803) and Deferred charges and accrued income (-€1,191)
- Deferred charges and accrued income +€1,191
new in 2025: €1,191
- Receivables within one year +€1,158
up €1,158 (+3.6%), from €32,338 to €33,496
of which Other amounts receivable: +€4,004
- Trade debts -€3,803
down €3,803 (-78.8%), from €4,828 to €1,025
- Taxes +€554
up €554 (+176%), from €316 to €870
- Gross operating margin -€492
down €492 (-39.0%), from €1,262 to €770
- Depreciation -€456
down €456 (-67.6%), from €674 to €219
- Financial income +€150
up €150 (+13.5%), from €1,116 to €1,266
- Other operating charges +€70
up €70 (+14.3%), from €494 to €564
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 | €76,742 | €72,704 | -€4,037 | -5.3% |
| Fixed assets | 21/28 | - | €636 | +€636 | |
| Tangible fixed assets | 22/27 | - | €636 | +€636 | |
| Furniture and vehicles | 24 | - | €636 | +€636 | |
| Current assets | 29/58 | €76,742 | €72,068 | -€4,674 | -6.1% |
| Amounts receivable within one year | 40/41 | €32,338 | €33,496 | +€1,158 | +3.6% |
| Trade receivables | 40 | €7,235 | €4,389 | -€2,846 | -39.3% |
| Other amounts receivable | 41 | €25,103 | €29,107 | +€4,004 | +16.0% |
| Cash at bank and in hand | 54/58 | €44,404 | €37,381 | -€7,022 | -15.8% |
| Deferred charges and accrued income | 490/1 | - | €1,191 | +€1,191 | |
| Total equity and liabilities | 10/49 | €76,742 | €72,704 | -€4,037 | -5.3% |
| Equity | 10/15 | €70,617 | €70,810 | +€193 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,156 | €39,156 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €37,297 | €37,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,261 | €25,454 | +€193 | +0.8% |
| Amounts payable | 17/49 | €6,125 | €1,895 | -€4,230 | -69.1% |
| Amounts payable within one year | 42/48 | €6,125 | €1,895 | -€4,230 | -69.1% |
| Trade debts | 44 | €4,828 | €1,025 | -€3,803 | -78.8% |
| Suppliers | 440/4 | €4,828 | €1,025 | -€3,803 | -78.8% |
| Taxes, remuneration and social security | 45 | €1,297 | €870 | -€427 | -33.0% |
| Taxes | 450/3 | €1,297 | €870 | -€427 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €219 | -€456 | -67.6% |
| Other operating charges | 640/8 | €494 | €564 | +€70 | +14.3% |
| Gross operating margin | 9900 | €1,262 | €770 | -€492 | -39.0% |
| Operating profit (loss) | 9901 | €94 | -€13 | -€107 | |
| Financial income | 75/76B | €1,116 | €1,266 | +€150 | +13.5% |
| Recurring financial income | 75 | €1,116 | €1,266 | +€150 | +13.5% |
| Financial charges | 65/66B | €167 | €190 | +€24 | +14.1% |
| Recurring financial charges | 65 | €167 | €190 | +€24 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €1,043 | €1,063 | +€20 | +1.9% |
| Income taxes | 67/77 | €316 | €870 | +€554 | +176% |
| Profit (loss) for the period | 9904 | €727 | €193 | -€534 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €727 | €193 | -€534 | -73.5% |
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 18 October 2026 via checked.be.