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
- Tangible fixed assets -€7,894
down €7,894 (-55.6%), from €14,191 to €6,297
of which Plant, machinery and equipment: -€7,236
- Cash +€1,079
up €1,079 (+15.4%), from €6,990 to €8,069
mainly Depreciation (+€7,894) and Tax, wage and social debts (+€1,000)
- Other debts -€6,055
down €6,055 (-55.6%), from €10,892 to €4,837
- Profit (loss) carried forward -€1,485
down €1,485, from €1,361 to -€124
- Tax, wage and social debts +€1,000
new in 2025: €1,000
- Trade debts -€577
down €577 (-17.5%), from €3,295 to €2,718
- Gross operating margin -€6,226
down €6,226 (-45.9%), from €13,570 to €7,344
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.
Cash bridge derived
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 | €29,857 | €22,740 | -€7,117 | -23.8% |
| Fixed assets | 21/28 | €14,287 | €6,393 | -€7,894 | -55.3% |
| Tangible fixed assets | 22/27 | €14,191 | €6,297 | -€7,894 | -55.6% |
| Plant, machinery and equipment | 23 | €13,013 | €5,776 | -€7,236 | -55.6% |
| Furniture and vehicles | 24 | €1,178 | €521 | -€658 | -55.8% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €15,570 | €16,348 | +€777 | +5.0% |
| Stocks and contracts in progress | 3 | €188 | €333 | +€145 | +77.3% |
| Stocks | 30/36 | €188 | €333 | +€145 | +77.3% |
| Amounts receivable within one year | 40/41 | €653 | €507 | -€146 | -22.3% |
| Trade receivables | 40 | €25 | - | -€25 | |
| Other amounts receivable | 41 | €628 | €507 | -€121 | -19.3% |
| Current investments | 50/53 | €7,512 | €7,439 | -€73 | -1.0% |
| Cash at bank and in hand | 54/58 | €6,990 | €8,069 | +€1,079 | +15.4% |
| Deferred charges and accrued income | 490/1 | €229 | - | -€229 | |
| Total equity and liabilities | 10/49 | €29,857 | €22,740 | -€7,117 | -23.8% |
| Equity | 10/15 | €15,671 | €14,186 | -€1,485 | -9.5% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,361 | -€124 | -€1,485 | |
| Amounts payable | 17/49 | €14,186 | €8,555 | -€5,632 | -39.7% |
| Amounts payable within one year | 42/48 | €14,186 | €8,555 | -€5,632 | -39.7% |
| Trade debts | 44 | €3,295 | €2,718 | -€577 | -17.5% |
| Suppliers | 440/4 | €3,295 | €2,718 | -€577 | -17.5% |
| Taxes, remuneration and social security | 45 | - | €1,000 | +€1,000 | |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €10,892 | €4,837 | -€6,055 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,017 | €7,894 | -€123 | -1.5% |
| Other operating charges | 640/8 | €841 | €788 | -€53 | -6.3% |
| Gross operating margin | 9900 | €13,570 | €7,344 | -€6,226 | -45.9% |
| Operating profit (loss) | 9901 | €4,712 | -€1,339 | -€6,050 | |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €119 | €95 | -€24 | -20.5% |
| Recurring financial charges | 65 | €119 | €95 | -€24 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €4,592 | -€1,373 | -€5,965 | |
| Income taxes | 67/77 | €175 | €112 | -€62 | -35.7% |
| Profit (loss) for the period | 9904 | €4,418 | -€1,485 | -€5,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,418 | -€1,485 | -€5,903 |
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 9 October 2026 via checked.be.