J&J RESTYLE: what changed
Two fiscal 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 RESTYLE
Largest movements
- Tangible fixed assets -€19,626
down €19,626 (-7.1%), from €276,803 to €257,178
of which Land and buildings: -€17,640
- Receivables within one year +€13,134
up €13,134 (+111.4%), from €11,791 to €24,925
of which Trade receivables: +€13,778
- Debts after one year -€21,001
down €21,001 (-11.5%), from €181,896 to €160,895
- Accrued charges and deferred income +€8,554
up €8,554 (+35.7%), from €23,983 to €32,537
- Profit (loss) carried forward -€8,024
down €8,024 (-6.7%), from -€119,818 to -€127,841
- Other debts +€6,683
up €6,683 (+4.2%), from €159,486 to €166,170
- Trade debts +€4,508
up €4,508 (+82.4%), from €5,473 to €9,980
- Depreciation +€2,957
up €2,957 (+17.7%), from €16,669 to €19,626
- Gross operating margin +€1,263
up €1,263 (+7.2%), from €17,614 to €18,877
- Financial charges -€375
down €375 (-7.0%), from €5,348 to €4,973
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.
Cash bridge derived
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 | €291,415 | €282,741 | -€8,674 | -3.0% |
| Fixed assets | 21/28 | €276,803 | €257,178 | -€19,626 | -7.1% |
| Tangible fixed assets | 22/27 | €276,803 | €257,178 | -€19,626 | -7.1% |
| Land and buildings | 22 | €272,953 | €255,313 | -€17,640 | -6.5% |
| Plant, machinery and equipment | 23 | €1,517 | €1,250 | -€266 | -17.6% |
| Furniture and vehicles | 24 | €2,334 | €614 | -€1,720 | -73.7% |
| Current assets | 29/58 | €14,612 | €25,564 | +€10,952 | +75.0% |
| Amounts receivable within one year | 40/41 | €11,791 | €24,925 | +€13,134 | +111.4% |
| Trade receivables | 40 | €5,432 | €19,210 | +€13,778 | +253.6% |
| Other amounts receivable | 41 | €6,359 | €5,715 | -€644 | -10.1% |
| Cash at bank and in hand | 54/58 | €2,263 | €147 | -€2,116 | -93.5% |
| Deferred charges and accrued income | 490/1 | €558 | €492 | -€66 | -11.8% |
| Total equity and liabilities | 10/49 | €291,415 | €282,741 | -€8,674 | -3.0% |
| Equity | 10/15 | -€99,818 | -€107,841 | -€8,024 | -8.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,818 | -€127,841 | -€8,024 | -6.7% |
| Amounts payable | 17/49 | €391,233 | €390,583 | -€650 | -0.2% |
| Amounts payable after more than one year | 17 | €181,896 | €160,895 | -€21,001 | -11.5% |
| Financial debts | 170/4 | €181,896 | €160,895 | -€21,001 | -11.5% |
| Amounts payable within one year | 42/48 | €185,354 | €197,151 | +€11,797 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €20,395 | €21,001 | +€606 | +3.0% |
| Trade debts | 44 | €5,473 | €9,980 | +€4,508 | +82.4% |
| Suppliers | 440/4 | €5,473 | €9,980 | +€4,508 | +82.4% |
| Other amounts payable | 47/48 | €159,486 | €166,170 | +€6,683 | +4.2% |
| Accrued charges and deferred income | 492/3 | €23,983 | €32,537 | +€8,554 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,669 | €19,626 | +€2,957 | +17.7% |
| Other operating charges | 640/8 | €2,816 | €2,657 | -€158 | -5.6% |
| Gross operating margin | 9900 | €17,614 | €18,877 | +€1,263 | +7.2% |
| Operating profit (loss) | 9901 | -€1,870 | -€3,406 | -€1,536 | -82.1% |
| Financial income | 75/76B | €332 | €356 | +€23 | +7.0% |
| Recurring financial income | 75 | €332 | €356 | +€23 | +7.0% |
| Financial charges | 65/66B | €5,348 | €4,973 | -€375 | -7.0% |
| Recurring financial charges | 65 | €5,348 | €4,973 | -€375 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,886 | -€8,024 | -€1,138 | -16.5% |
| Profit (loss) for the period | 9904 | -€6,886 | -€8,024 | -€1,138 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,886 | -€8,024 | -€1,138 | -16.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.