J&J HOUSING: 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 HOUSING
Largest movements
- Receivables within one year -€18,635
down €18,635 (-69.9%), from €26,655 to €8,020
of which Trade receivables: -€22,391
- Debts after one year -€47,877
down €47,877 (-7.4%), from €647,282 to €599,405
- Trade debts +€32,190
up €32,190 (+441%), from €7,308 to €39,498
- Accrued charges and deferred income -€20,919
down €20,919 (-48.0%), from €43,560 to €22,641
- Other debts +€15,098
up €15,098 (+5.1%), from €298,758 to €313,855
- Profit (loss) carried forward -€14,198
down €14,198 (-5.4%), from -€264,016 to -€278,214
- Gross operating margin +€8,049
up €8,049 (+25.5%), from €31,542 to €39,591
- Financial charges +€6,811
up €6,811 (+76.2%), from €8,941 to €15,752
- Depreciation +€1,187
up €1,187 (+3.4%), from €34,606 to €35,793
- Other operating charges -€839
down €839 (-27.2%), from €3,084 to €2,244
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 | €806,754 | €780,322 | -€26,432 | -3.3% |
| Fixed assets | 21/28 | €775,674 | €771,454 | -€4,221 | -0.5% |
| Tangible fixed assets | 22/27 | €775,674 | €771,454 | -€4,221 | -0.5% |
| Land and buildings | 22 | €771,805 | €769,234 | -€2,571 | -0.3% |
| Furniture and vehicles | 24 | €2,703 | €1,053 | -€1,650 | -61.0% |
| Other tangible fixed assets | 26 | €1,166 | €1,166 | = | 0.0% |
| Current assets | 29/58 | €31,079 | €8,868 | -€22,211 | -71.5% |
| Amounts receivable within one year | 40/41 | €26,655 | €8,020 | -€18,635 | -69.9% |
| Trade receivables | 40 | €26,655 | €4,264 | -€22,391 | -84.0% |
| Other amounts receivable | 41 | - | €3,756 | +€3,756 | |
| Cash at bank and in hand | 54/58 | €3,389 | €66 | -€3,323 | -98.1% |
| Deferred charges and accrued income | 490/1 | €1,036 | €783 | -€253 | -24.4% |
| Total equity and liabilities | 10/49 | €806,754 | €780,322 | -€26,432 | -3.3% |
| Equity | 10/15 | -€244,016 | -€258,214 | -€14,198 | -5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,016 | -€278,214 | -€14,198 | -5.4% |
| Amounts payable | 17/49 | €1,050,770 | €1,038,536 | -€12,234 | -1.2% |
| Amounts payable after more than one year | 17 | €647,282 | €599,405 | -€47,877 | -7.4% |
| Financial debts | 170/4 | €647,282 | €599,405 | -€47,877 | -7.4% |
| Amounts payable within one year | 42/48 | €359,928 | €416,491 | +€56,563 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €53,717 | €63,138 | +€9,421 | +17.5% |
| Trade debts | 44 | €7,308 | €39,498 | +€32,190 | +441% |
| Suppliers | 440/4 | €7,308 | €39,498 | +€32,190 | +441% |
| Taxes, remuneration and social security | 45 | €146 | - | -€146 | |
| Taxes | 450/3 | €146 | - | -€146 | |
| Other amounts payable | 47/48 | €298,758 | €313,855 | +€15,098 | +5.1% |
| Accrued charges and deferred income | 492/3 | €43,560 | €22,641 | -€20,919 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,606 | €35,793 | +€1,187 | +3.4% |
| Other operating charges | 640/8 | €3,084 | €2,244 | -€839 | -27.2% |
| Gross operating margin | 9900 | €31,542 | €39,591 | +€8,049 | +25.5% |
| Operating profit (loss) | 9901 | -€6,148 | €1,554 | +€7,702 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,941 | €15,752 | +€6,811 | +76.2% |
| Recurring financial charges | 65 | €8,941 | €15,752 | +€6,811 | +76.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,089 | -€14,198 | +€891 | +5.9% |
| Profit (loss) for the period | 9904 | -€15,089 | -€14,198 | +€891 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,089 | -€14,198 | +€891 | +5.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.