J.J. MED: 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. MED
Largest movements
- Current investments +€14,075
up €14,075 (+10.6%), from €133,155 to €147,230
- Cash -€6,626
down €6,626 (-5.9%), from €112,393 to €105,768
mainly Contributions, distributions and other (-€65,530) and Current investments (-€14,075)
- Other debts +€27,096
up €27,096 (+537%), from €5,043 to €32,139
- Reserves -€17,790
down €17,790 (-7.7%), from €231,600 to €213,810
- Gross operating margin +€4,695
up €4,695 (+7.2%), from €65,000 to €69,695
- Taxes +€2,688
up €2,688 (+16.2%), from €16,553 to €19,241
- Financial income +€824
up €824 (+53.8%), from €1,531 to €2,355
- Financial charges +€737
up €737 (+28.0%), from €2,635 to €3,372
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 | €261,697 | €271,395 | +€9,698 | +3.7% |
| Fixed assets | 21/28 | €25 | €1,204 | +€1,179 | +4,716% |
| Tangible fixed assets | 22/27 | €0 | €1,179 | +€1,179 | |
| Furniture and vehicles | 24 | €0 | €1,179 | +€1,179 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €261,672 | €270,191 | +€8,519 | +3.3% |
| Amounts receivable within one year | 40/41 | €13,367 | €16,037 | +€2,670 | +20.0% |
| Trade receivables | 40 | €10,232 | €11,451 | +€1,219 | +11.9% |
| Other amounts receivable | 41 | €3,134 | €4,586 | +€1,451 | +46.3% |
| Current investments | 50/53 | €133,155 | €147,230 | +€14,075 | +10.6% |
| Cash at bank and in hand | 54/58 | €112,393 | €105,768 | -€6,626 | -5.9% |
| Deferred charges and accrued income | 490/1 | €2,757 | €1,157 | -€1,600 | -58.0% |
| Total equity and liabilities | 10/49 | €261,697 | €271,395 | +€9,698 | +3.7% |
| Equity | 10/15 | €244,334 | €226,554 | -€17,780 | -7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €231,600 | €213,810 | -€17,790 | -7.7% |
| Distributable reserves | 133 | €231,600 | €213,810 | -€17,790 | -7.7% |
| Profit (loss) carried forward | 14 | €334 | €344 | +€10 | +2.9% |
| Amounts payable | 17/49 | €17,363 | €44,841 | +€27,478 | +158% |
| Amounts payable within one year | 42/48 | €17,363 | €44,682 | +€27,319 | +157% |
| Trade debts | 44 | €2,180 | €76 | -€2,105 | -96.5% |
| Suppliers | 440/4 | €2,180 | €76 | -€2,105 | -96.5% |
| Taxes, remuneration and social security | 45 | €10,140 | €12,467 | +€2,327 | +23.0% |
| Taxes | 450/3 | €10,140 | €12,467 | +€2,327 | +23.0% |
| Other amounts payable | 47/48 | €5,043 | €32,139 | +€27,096 | +537% |
| Accrued charges and deferred income | 492/3 | - | €160 | +€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €170 | +€63 | +59.4% |
| Other operating charges | 640/8 | €926 | €1,516 | +€590 | +63.7% |
| Gross operating margin | 9900 | €65,000 | €69,695 | +€4,695 | +7.2% |
| Operating profit (loss) | 9901 | €63,967 | €68,009 | +€4,041 | +6.3% |
| Financial income | 75/76B | €1,531 | €2,355 | +€824 | +53.8% |
| Recurring financial income | 75 | €1,531 | €2,355 | +€824 | +53.8% |
| Financial charges | 65/66B | €2,635 | €3,372 | +€737 | +28.0% |
| Recurring financial charges | 65 | €2,635 | €3,372 | +€737 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €62,863 | €66,991 | +€4,128 | +6.6% |
| Income taxes | 67/77 | €16,553 | €19,241 | +€2,688 | +16.2% |
| Profit (loss) for the period | 9904 | €46,310 | €47,750 | +€1,440 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,310 | €47,750 | +€1,440 | +3.1% |
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 24 October 2026 via checked.be.