J & J: what changed
Two fiscal 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 +€10,928
up €10,928 (+85.5%), from €12,780 to €23,708
mainly Tax, wage and social debts (+€6,851) and Net result for the year (+€5,824)
- Tangible fixed assets -€3,829
down €3,829 (-39.4%), from €9,719 to €5,891
- Receivables within one year +€3,516
up €3,516 (+9.3%), from €37,720 to €41,236
- Deferred charges and accrued income +€2,199
new in 2025: €2,199
- Tax, wage and social debts +€6,851
up €6,851 (+206.6%), from €3,316 to €10,167
- Other debts +€5,824
new in 2025: €5,824
- Taxes +€5,414
up €5,414 (+174.1%), from €3,110 to €8,524
- Gross operating margin -€4,480
down €4,480 (-19.4%), from €23,135 to €18,655
- Financial income +€2,199
up €2,199 (+21990600.0%), from €0 to €2,199
- Other operating charges +€436
up €436 (+39.3%), from €1,110 to €1,546
- Financial charges +€341
up €341 (+43.1%), from €791 to €1,132
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 | €60,219 | €73,034 | +€12,814 | +21.3% |
| Fixed assets | 21/28 | €9,719 | €5,891 | -€3,829 | -39.4% |
| Tangible fixed assets | 22/27 | €9,719 | €5,891 | -€3,829 | -39.4% |
| Land and buildings | 22 | €2,100 | €1,800 | -€300 | -14.3% |
| Plant, machinery and equipment | 23 | €3,816 | €1,912 | -€1,904 | -49.9% |
| Furniture and vehicles | 24 | €3,803 | €2,178 | -€1,625 | -42.7% |
| Current assets | 29/58 | €50,500 | €67,143 | +€16,643 | +33.0% |
| Amounts receivable within one year | 40/41 | €37,720 | €41,236 | +€3,516 | +9.3% |
| Other amounts receivable | 41 | €37,720 | €41,236 | +€3,516 | +9.3% |
| Cash at bank and in hand | 54/58 | €12,780 | €23,708 | +€10,928 | +85.5% |
| Deferred charges and accrued income | 490/1 | - | €2,199 | +€2,199 | |
| Total equity and liabilities | 10/49 | €60,219 | €73,034 | +€12,814 | +21.3% |
| Equity | 10/15 | €55,880 | €55,880 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €49,680 | €49,680 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €47,820 | €49,680 | +€1,860 | +3.9% |
| Amounts payable | 17/49 | €4,339 | €17,153 | +€12,814 | +295.3% |
| Amounts payable within one year | 42/48 | €4,339 | €17,153 | +€12,814 | +295.3% |
| Trade debts | 44 | €1,023 | €1,162 | +€140 | +13.7% |
| Suppliers | 440/4 | €1,023 | €1,162 | +€140 | +13.7% |
| Taxes, remuneration and social security | 45 | €3,316 | €10,167 | +€6,851 | +206.6% |
| Taxes | 450/3 | €3,316 | €10,167 | +€6,851 | +206.6% |
| Other amounts payable | 47/48 | - | €5,824 | +€5,824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,829 | €3,829 | = | 0.0% |
| Other operating charges | 640/8 | €1,110 | €1,546 | +€436 | +39.3% |
| Gross operating margin | 9900 | €23,135 | €18,655 | -€4,480 | -19.4% |
| Operating profit (loss) | 9901 | €18,197 | €13,281 | -€4,916 | -27.0% |
| Financial income | 75/76B | €0 | €2,199 | +€2,199 | +21990600.0% |
| Recurring financial income | 75 | €0 | €2,199 | +€2,199 | +21990600.0% |
| Financial charges | 65/66B | €791 | €1,132 | +€341 | +43.1% |
| Recurring financial charges | 65 | €791 | €1,132 | +€341 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €17,406 | €14,348 | -€3,058 | -17.6% |
| Income taxes | 67/77 | €3,110 | €8,524 | +€5,414 | +174.1% |
| Profit (loss) for the period | 9904 | €14,296 | €5,824 | -€8,472 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,296 | €5,824 | -€8,472 | -59.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.