J&J Home: what changed
What changed
J&J Home
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€55,027
2024 · €62,390-€7,363
Equity
€738,848
2024 · €683,821+€55,027
Cash
€8,331
2024 · €2,852+€5,479
Balance sheet total
€1.2m
2024 · €1.1m+€19,747
Largest movements
Assets
- Receivables within one year +€50,486
up €50,486 (+29.7%), from €169,949 to €220,434
of which Other amounts receivable: +€29,878
- Tangible fixed assets -€27,933
down €27,933 (-3.3%), from €836,188 to €808,255
of which Land and buildings: -€23,327
Equity and liabilities
- Other debts -€59,500
down €59,500 (-59.8%), from €99,500 to €40,000
- Reserves +€55,027
up €55,027 (+10.4%), from €527,821 to €582,848
of which Distributable reserves: +€55,027
- Advances received +€44,610
up €44,610 (+92.8%), from €48,054 to €92,664
- Debts after one year -€17,944
down €17,944 (-12.9%), from €139,387 to €121,443
- Short-term financial debts -€15,892
down €15,892 (-84.8%), from €18,732 to €2,840
Income statement
- Other operating charges +€21,797
up €21,797 (+736%), from €2,961 to €24,758
- Gross operating margin +€10,950
up €10,950 (+8.9%), from €122,627 to €133,578
- Depreciation +€6,594
up €6,594 (+21.8%), from €30,282 to €36,876
- Financial income +€5,462
up €5,462 (+76.0%), from €7,185 to €12,647
- Taxes -€5,148
down €5,148 (-17.2%), from €29,906 to €24,757
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€62,390
Gross operating margin
+€10,950
Depreciation
-€6,594
Other operating charges
-€21,797
Financial income
+€5,462
Financial charges
-€533
Taxes
+€5,148
Result 2025
€55,027
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€46,352
Investment
-€8,943
Financing
-€31,930
Cash 2024
€2,852
From operations (derived)
+€46,352
Net result for the year
+€55,027
Depreciation
+€36,876
Receivables within one year
-€50,486
Deferred charges and accrued income
+€8,284
Trade debts
+€11,692
Tax, wage and social debts
-€152
Advances received
+€44,610
Other debts
-€59,500
Investment (derived)
-€8,943
Investment in fixed assets (net)
-€8,943
Financing
-€31,930
Debts after one year
-€17,944
Current portion of long-term debt
+€1,906
Short-term financial debts
-€15,892
Cash 2025
€8,331
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,134,089 | €1,153,836 | +€19,747 | +1.7% |
| Fixed assets | 21/28 | €848,263 | €820,330 | -€27,933 | -3.3% |
| Tangible fixed assets | 22/27 | €836,188 | €808,255 | -€27,933 | -3.3% |
| Land and buildings | 22 | €809,611 | €786,284 | -€23,327 | -2.9% |
| Furniture and vehicles | 24 | €23,365 | €21,365 | -€2,000 | -8.6% |
| Other tangible fixed assets | 26 | €3,213 | €607 | -€2,606 | -81.1% |
| Financial fixed assets | 28 | €12,075 | €12,075 | = | 0.0% |
| Current assets | 29/58 | €285,826 | €333,506 | +€47,680 | +16.7% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Trade receivables | 290 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €169,949 | €220,434 | +€50,486 | +29.7% |
| Trade receivables | 40 | €0 | €20,608 | +€20,608 | |
| Other amounts receivable | 41 | €169,949 | €199,826 | +€29,878 | +17.6% |
| Cash at bank and in hand | 54/58 | €2,852 | €8,331 | +€5,479 | +192% |
| Deferred charges and accrued income | 490/1 | €13,025 | €4,742 | -€8,284 | -63.6% |
| Total equity and liabilities | 10/49 | €1,134,089 | €1,153,836 | +€19,747 | +1.7% |
| Equity | 10/15 | €683,821 | €738,848 | +€55,027 | +8.0% |
| Contributions | 10/11 | €156,000 | €156,000 | = | 0.0% |
| Reserves | 13 | €527,821 | €582,848 | +€55,027 | +10.4% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €520,384 | €575,411 | +€55,027 | +10.6% |
| Amounts payable | 17/49 | €450,268 | €414,988 | -€35,280 | -7.8% |
| Amounts payable after more than one year | 17 | €139,387 | €121,443 | -€17,944 | -12.9% |
| Financial debts | 170/4 | €139,387 | €121,443 | -€17,944 | -12.9% |
| Amounts payable within one year | 42/48 | €310,881 | €293,545 | -€17,336 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €17,690 | €19,596 | +€1,906 | +10.8% |
| Financial debts | 43 | €18,732 | €2,840 | -€15,892 | -84.8% |
| Credit institutions | 430/8 | €18,732 | €2,840 | -€15,892 | -84.8% |
| Trade debts | 44 | €58,649 | €70,341 | +€11,692 | +19.9% |
| Suppliers | 440/4 | €58,649 | €70,341 | +€11,692 | +19.9% |
| Advances received on contracts in progress | 46 | €48,054 | €92,664 | +€44,610 | +92.8% |
| Taxes, remuneration and social security | 45 | €68,256 | €68,105 | -€152 | -0.2% |
| Taxes | 450/3 | €68,256 | €68,105 | -€152 | -0.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €99,500 | €40,000 | -€59,500 | -59.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,282 | €36,876 | +€6,594 | +21.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,961 | €24,758 | +€21,797 | +736% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €122,627 | €133,578 | +€10,950 | +8.9% |
| Operating profit (loss) | 9901 | €89,384 | €71,944 | -€17,441 | -19.5% |
| Financial income | 75/76B | €7,185 | €12,647 | +€5,462 | +76.0% |
| Recurring financial income | 75 | €7,185 | €12,647 | +€5,462 | +76.0% |
| Financial charges | 65/66B | €4,273 | €4,806 | +€533 | +12.5% |
| Recurring financial charges | 65 | €4,273 | €4,806 | +€533 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €92,296 | €79,784 | -€12,512 | -13.6% |
| Income taxes | 67/77 | €29,906 | €24,757 | -€5,148 | -17.2% |
| Profit (loss) for the period | 9904 | €62,390 | €55,027 | -€7,363 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,390 | €55,027 | -€7,363 | -11.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.