J&J GROUP: 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 GROUP
Largest movements
- Cash -€156,665
down €156,665 (-86.8%), from €180,477 to €23,812
mainly Other debts (-€500,000) and Current portion of long-term debt (-€73,585)
- Other debts -€500,000
down €500,000 (-100%), from €500,000 to €0
- Profit (loss) carried forward +€364,885
up €364,885 (+28.4%), from €1.3m to €1.6m
- Current portion of long-term debt -€73,585
down €73,585 (-100%), from €73,585 to €0
- Trade debts +€62,146
up €62,146 (+1,098%), from €5,661 to €67,807
- Financial income +€115,146
up €115,146 (+45.1%), from €255,124 to €370,270
- Gross operating margin -€12,770
down €12,770, from €9,000 to -€3,770
- Financial charges -€1,457
down €1,457 (-69.3%), from €2,104 to €647
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,524,204 | €2,374,651 | -€149,553 | -5.9% |
| Fixed assets | 21/28 | €2,153,610 | €2,153,610 | = | 0.0% |
| Financial fixed assets | 28 | €2,153,610 | €2,153,610 | = | 0.0% |
| Current assets | 29/58 | €370,595 | €221,042 | -€149,553 | -40.4% |
| Amounts receivable after more than one year | 29 | €184,904 | €190,173 | +€5,270 | +2.9% |
| Trade receivables | 290 | €184,904 | €190,173 | +€5,270 | +2.9% |
| Amounts receivable within one year | 40/41 | €5,214 | €7,057 | +€1,843 | +35.3% |
| Other amounts receivable | 41 | €5,214 | €7,057 | +€1,843 | +35.3% |
| Cash at bank and in hand | 54/58 | €180,477 | €23,812 | -€156,665 | -86.8% |
| Total equity and liabilities | 10/49 | €2,524,204 | €2,374,651 | -€149,553 | -5.9% |
| Equity | 10/15 | €1,941,959 | €2,306,844 | +€364,885 | +18.8% |
| Contributions | 10/11 | €599,195 | €599,195 | = | 0.0% |
| Capital | 10 | €599,195 | €599,195 | = | 0.0% |
| Issued capital | 100 | €599,195 | €599,195 | = | 0.0% |
| Reserves | 13 | €59,920 | €59,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €59,920 | €59,920 | = | 0.0% |
| Legal reserve | 130 | €59,920 | €59,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,282,844 | €1,647,730 | +€364,885 | +28.4% |
| Amounts payable | 17/49 | €582,245 | €67,807 | -€514,438 | -88.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €579,245 | €67,807 | -€511,438 | -88.3% |
| Current portion of amounts payable after more than one year | 42 | €73,585 | €0 | -€73,585 | -100% |
| Trade debts | 44 | €5,661 | €67,807 | +€62,146 | +1,098% |
| Suppliers | 440/4 | €5,661 | €67,807 | +€62,146 | +1,098% |
| Other amounts payable | 47/48 | €500,000 | €0 | -€500,000 | -100% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | €9,000 | -€3,770 | -€12,770 | |
| Operating profit (loss) | 9901 | €8,039 | -€4,738 | -€12,777 | |
| Financial income | 75/76B | €255,124 | €370,270 | +€115,146 | +45.1% |
| Recurring financial income | 75 | €255,124 | €370,270 | +€115,146 | +45.1% |
| Financial charges | 65/66B | €2,104 | €647 | -€1,457 | -69.3% |
| Recurring financial charges | 65 | €2,104 | €647 | -€1,457 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €261,059 | €364,885 | +€103,826 | +39.8% |
| Profit (loss) for the period | 9904 | €261,059 | €364,885 | +€103,826 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €261,059 | €364,885 | +€103,826 | +39.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.