J&J Con: 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 Con
Largest movements
- Cash +€20,129
up €20,129 (+150%), from €13,426 to €33,555
mainly Net result for the year (+€24,644) and Tax, wage and social debts (+€9,466)
- Current investments +€12,084
up €12,084 (+110%), from €11,006 to €23,089
- Tangible fixed assets +€1,998
up €1,998 (+84.6%), from €2,362 to €4,361
of which Furniture and vehicles: +€2,358
- Profit (loss) carried forward +€24,644
up €24,644 (+108%), from €22,723 to €47,366
- Tax, wage and social debts +€9,466
up €9,466 (+68.1%), from €13,896 to €23,361
- Gross operating margin +€2,868
up €2,868 (+8.7%), from €33,076 to €35,943
- Taxes +€1,899
up €1,899 (+25.4%), from €7,489 to €9,388
- Depreciation +€595
up €595 (+117%), from €507 to €1,102
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 | €41,189 | €75,934 | +€34,745 | +84.4% |
| Fixed assets | 21/28 | €2,362 | €4,361 | +€1,998 | +84.6% |
| Tangible fixed assets | 22/27 | €2,362 | €4,361 | +€1,998 | +84.6% |
| Plant, machinery and equipment | 23 | €1,648 | €1,288 | -€360 | -21.9% |
| Furniture and vehicles | 24 | €715 | €3,073 | +€2,358 | +330% |
| Current assets | 29/58 | €38,826 | €71,573 | +€32,747 | +84.3% |
| Amounts receivable within one year | 40/41 | €14,395 | €14,929 | +€534 | +3.7% |
| Trade receivables | 40 | €13,910 | €13,731 | -€179 | -1.3% |
| Other amounts receivable | 41 | €485 | €1,198 | +€713 | +147% |
| Current investments | 50/53 | €11,006 | €23,089 | +€12,084 | +110% |
| Cash at bank and in hand | 54/58 | €13,426 | €33,555 | +€20,129 | +150% |
| Total equity and liabilities | 10/49 | €41,189 | €75,934 | +€34,745 | +84.4% |
| Equity | 10/15 | €25,223 | €49,866 | +€24,644 | +97.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,723 | €47,366 | +€24,644 | +108% |
| Amounts payable | 17/49 | €15,966 | €26,067 | +€10,102 | +63.3% |
| Amounts payable within one year | 42/48 | €15,966 | €26,067 | +€10,102 | +63.3% |
| Trade debts | 44 | €2,070 | €2,706 | +€636 | +30.7% |
| Suppliers | 440/4 | €2,070 | €2,706 | +€636 | +30.7% |
| Taxes, remuneration and social security | 45 | €13,896 | €23,361 | +€9,466 | +68.1% |
| Taxes | 450/3 | €13,896 | €23,361 | +€9,466 | +68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | €1,102 | +€595 | +117% |
| Other operating charges | 640/8 | €884 | €771 | -€114 | -12.8% |
| Gross operating margin | 9900 | €33,076 | €35,943 | +€2,868 | +8.7% |
| Operating profit (loss) | 9901 | €31,685 | €34,071 | +€2,386 | +7.5% |
| Financial income | 75/76B | €67 | €129 | +€62 | +93.4% |
| Recurring financial income | 75 | €67 | €129 | +€62 | +93.4% |
| Financial charges | 65/66B | €230 | €168 | -€61 | -26.8% |
| Recurring financial charges | 65 | €230 | €168 | -€61 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €31,522 | €34,032 | +€2,510 | +8.0% |
| Income taxes | 67/77 | €7,489 | €9,388 | +€1,899 | +25.4% |
| Profit (loss) for the period | 9904 | €24,032 | €24,644 | +€611 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,032 | €24,644 | +€611 | +2.5% |
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 15 October 2026 via checked.be.