J&J Express: 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 Express
Largest movements
- Receivables within one year +€36,284
up €36,284 (+576.1%), from €6,298 to €42,582
of which Trade receivables: +€24,004
- Cash +€25,816
up €25,816 (+806.2%), from €3,202 to €29,019
mainly Net result for the year (+€61,272) and Tax, wage and social debts (+€32,005)
- Tangible fixed assets +€9,121
up €9,121 (+94.3%), from €9,677 to €18,797
- Profit (loss) carried forward +€61,272
up €61,272, from -€258 to €61,014
- Tax, wage and social debts +€32,005
up €32,005 (+1721.6%), from €1,859 to €33,864
of which Taxes: +€25,282
- Other debts -€24,076
no longer reported in 2025 (was €24,076)
- Trade debts +€2,020
new in 2025: €2,020
- Gross operating margin +€115,930
up €115,930 (+9300.1%), from €1,247 to €117,177
- Staff costs +€32,661
new in 2025: €32,661
- Taxes +€15,495
new in 2025: €15,495
- Depreciation +€5,192
up €5,192 (+394.8%), from €1,315 to €6,507
- Financial charges +€1,201
up €1,201 (+8006.5%), from €15 to €1,216
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 | €28,177 | €99,398 | +€71,221 | +252.8% |
| Fixed assets | 21/28 | €18,677 | €27,797 | +€9,121 | +48.8% |
| Tangible fixed assets | 22/27 | €9,677 | €18,797 | +€9,121 | +94.3% |
| Furniture and vehicles | 24 | €9,677 | €18,797 | +€9,121 | +94.3% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €9,500 | €71,601 | +€62,100 | +653.7% |
| Amounts receivable within one year | 40/41 | €6,298 | €42,582 | +€36,284 | +576.1% |
| Trade receivables | 40 | €6,298 | €30,302 | +€24,004 | +381.1% |
| Other amounts receivable | 41 | - | €12,280 | +€12,280 | |
| Cash at bank and in hand | 54/58 | €3,202 | €29,019 | +€25,816 | +806.2% |
| Total equity and liabilities | 10/49 | €28,177 | €99,398 | +€71,221 | +252.8% |
| Equity | 10/15 | €2,242 | €63,514 | +€61,272 | +2732.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€258 | €61,014 | +€61,272 | |
| Amounts payable | 17/49 | €25,935 | €35,884 | +€9,950 | +38.4% |
| Amounts payable within one year | 42/48 | €25,935 | €35,884 | +€9,950 | +38.4% |
| Trade debts | 44 | - | €2,020 | +€2,020 | |
| Suppliers | 440/4 | - | €2,020 | +€2,020 | |
| Taxes, remuneration and social security | 45 | €1,859 | €33,864 | +€32,005 | +1721.6% |
| Taxes | 450/3 | €1,859 | €27,141 | +€25,282 | +1359.9% |
| Remuneration and social security | 454/9 | - | €6,723 | +€6,723 | |
| Other amounts payable | 47/48 | €24,076 | - | -€24,076 | |
| Remuneration, social security and pensions | 62 | - | €32,661 | +€32,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €6,507 | +€5,192 | +394.8% |
| Other operating charges | 640/8 | €174 | €727 | +€553 | +317.3% |
| Gross operating margin | 9900 | €1,247 | €117,177 | +€115,930 | +9300.1% |
| Operating profit (loss) | 9901 | -€243 | €77,282 | +€77,525 | |
| Financial income | 75/76B | - | €700 | +€700 | |
| Recurring financial income | 75 | - | €700 | +€700 | |
| Financial charges | 65/66B | €15 | €1,216 | +€1,201 | +8006.5% |
| Recurring financial charges | 65 | €15 | €1,216 | +€1,201 | +8006.5% |
| Profit (loss) for the period before taxes | 9903 | -€258 | €76,766 | +€77,024 | |
| Income taxes | 67/77 | - | €15,495 | +€15,495 | |
| Profit (loss) for the period | 9904 | -€258 | €61,272 | +€61,529 | |
| Profit (loss) for the period to be appropriated | 9905 | -€258 | €61,272 | +€61,529 |
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 12 October 2026 via checked.be.