J & J CONCEPT: 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 CONCEPT
Largest movements
- Current investments +€1,168
new in 2025: €1,168
- Receivables within one year -€771
down €771 (-66.6%), from €1,158 to €387
of which Other amounts receivable: -€771
- Cash -€503
no longer reported in 2025 (was €503)
mainly Trade debts (-€1,613) and Current investments (-€1,168)
- Trade debts -€1,613
down €1,613 (-63.6%), from €2,538 to €925
- Other debts +€868
up €868 (+28.9%), from €3,000 to €3,868
- Profit (loss) carried forward +€639
up €639 (+3.5%), from -€18,477 to -€17,837
- Gross operating margin +€3,714
up €3,714 (+76.0%), from -€4,886 to -€1,172
- Depreciation -€2,022
no longer reported in 2025 (was €2,022)
- Other operating charges -€232
down €232 (-36.7%), from €631 to €400
- Financial income -€106
no longer reported in 2025 (was €106)
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 | €1,662 | €1,556 | -€106 | -6.4% |
| Current assets | 29/58 | €1,662 | €1,556 | -€106 | -6.4% |
| Amounts receivable within one year | 40/41 | €1,158 | €387 | -€771 | -66.6% |
| Trade receivables | 40 | €387 | €387 | = | 0.0% |
| Other amounts receivable | 41 | €771 | - | -€771 | |
| Current investments | 50/53 | - | €1,168 | +€1,168 | |
| Cash at bank and in hand | 54/58 | €503 | - | -€503 | |
| Total equity and liabilities | 10/49 | €1,662 | €1,556 | -€106 | -6.4% |
| Equity | 10/15 | -€6,077 | -€5,437 | +€639 | +10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,477 | -€17,837 | +€639 | +3.5% |
| Amounts payable | 17/49 | €7,738 | €6,993 | -€745 | -9.6% |
| Amounts payable within one year | 42/48 | €7,738 | €6,993 | -€745 | -9.6% |
| Trade debts | 44 | €2,538 | €925 | -€1,613 | -63.6% |
| Suppliers | 440/4 | €2,538 | €925 | -€1,613 | -63.6% |
| Taxes, remuneration and social security | 45 | €2,200 | €2,200 | = | 0.0% |
| Taxes | 450/3 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €3,000 | €3,868 | +€868 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,022 | - | -€2,022 | |
| Other operating charges | 640/8 | €631 | €400 | -€232 | -36.7% |
| Gross operating margin | 9900 | -€4,886 | -€1,172 | +€3,714 | +76.0% |
| Operating profit (loss) | 9901 | -€7,539 | -€1,571 | +€5,968 | +79.2% |
| Financial income | 75/76B | €106 | - | -€106 | |
| Recurring financial income | 75 | €106 | - | -€106 | |
| Financial charges | 65/66B | €319 | €289 | -€30 | -9.5% |
| Recurring financial charges | 65 | €319 | €289 | -€30 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,753 | -€1,861 | +€5,892 | +76.0% |
| Income taxes | 67/77 | -€2,500 | -€2,500 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€5,253 | €639 | +€5,892 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,253 | €639 | +€5,892 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.