J&J PADR: what changed
J&J PADR
Largest movements
- Cash -€34,237
down €34,237 (-62.9%), from €54,440 to €20,202
mainly Net result for the year (-€20,847) and Receivables within one year (-€11,177)
- Receivables within one year +€11,177
up €11,177 (+55.4%), from €20,175 to €31,352
of which Other amounts receivable: +€11,352
- Tangible fixed assets -€1,730
down €1,730 (-5.6%), from €31,096 to €29,366
of which Furniture and vehicles: -€5,876
- Profit (loss) carried forward -€20,847
down €20,847 (-27.0%), from €77,163 to €56,316
- Tax, wage and social debts -€3,209
down €3,209 (-17.0%), from €18,919 to €15,709
- Other debts -€2,172
down €2,172 (-26.3%), from €8,254 to €6,082
- Turnover -€84,302
down €84,302 (-97.6%), from €86,378 to €2,076
- Gross operating margin -€76,297
down €76,297, from €65,764 to -€10,533
- Taxes -€15,083
down €15,083 (-98.6%), from €15,291 to €208
- Purchases and services -€8,005
down €8,005 (-38.8%), from €20,614 to €12,609
- Depreciation +€1,102
up €1,102 (+13.4%), from €8,201 to €9,303
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,482 | €81,189 | -€25,293 | -23.8% |
| Formation expenses | 20 | €471 | €268 | -€203 | -43.1% |
| Fixed assets | 21/28 | €31,096 | €29,366 | -€1,730 | -5.6% |
| Tangible fixed assets | 22/27 | €31,096 | €29,366 | -€1,730 | -5.6% |
| Plant, machinery and equipment | 23 | €3,131 | €2,035 | -€1,096 | -35.0% |
| Furniture and vehicles | 24 | €22,773 | €16,897 | -€5,876 | -25.8% |
| Other tangible fixed assets | 26 | €5,192 | €10,434 | +€5,242 | +101% |
| Current assets | 29/58 | €74,914 | €51,554 | -€23,360 | -31.2% |
| Amounts receivable within one year | 40/41 | €20,175 | €31,352 | +€11,177 | +55.4% |
| Trade receivables | 40 | €175 | - | -€175 | |
| Other amounts receivable | 41 | €20,000 | €31,352 | +€11,352 | +56.8% |
| Cash at bank and in hand | 54/58 | €54,440 | €20,202 | -€34,237 | -62.9% |
| Deferred charges and accrued income | 490/1 | €300 | - | -€300 | |
| Total equity and liabilities | 10/49 | €106,482 | €81,189 | -€25,293 | -23.8% |
| Equity | 10/15 | €79,163 | €58,316 | -€20,847 | -26.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,163 | €56,316 | -€20,847 | -27.0% |
| Amounts payable | 17/49 | €27,319 | €22,872 | -€4,446 | -16.3% |
| Amounts payable within one year | 42/48 | €27,319 | €22,872 | -€4,446 | -16.3% |
| Trade debts | 44 | €146 | €1,081 | +€935 | +638% |
| Suppliers | 440/4 | €146 | €1,081 | +€935 | +638% |
| Taxes, remuneration and social security | 45 | €18,919 | €15,709 | -€3,209 | -17.0% |
| Taxes | 450/3 | €18,919 | €15,709 | -€3,209 | -17.0% |
| Other amounts payable | 47/48 | €8,254 | €6,082 | -€2,172 | -26.3% |
| Turnover | 70 | €86,378 | €2,076 | -€84,302 | -97.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,614 | €12,609 | -€8,005 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,201 | €9,303 | +€1,102 | +13.4% |
| Other operating charges | 640/8 | €582 | €703 | +€120 | +20.7% |
| Gross operating margin | 9900 | €65,764 | -€10,533 | -€76,297 | |
| Operating profit (loss) | 9901 | €56,981 | -€20,539 | -€77,520 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €248 | €102 | -€147 | -59.1% |
| Recurring financial charges | 65 | €248 | €102 | -€147 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €56,732 | -€20,639 | -€77,371 | |
| Income taxes | 67/77 | €15,291 | €208 | -€15,083 | -98.6% |
| Profit (loss) for the period | 9904 | €41,441 | -€20,847 | -€62,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,441 | -€20,847 | -€62,288 |
Next steps
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 4 November 2026 via checked.be.