J&J SERVICES: 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 SERVICES
Largest movements
- Stocks and contracts +€2,000
up €2,000 (+112.8%), from €1,774 to €3,774
- Receivables after one year +€1,872
up €1,872 (+5.6%), from €33,606 to €35,478
- Tangible fixed assets -€1,734
down €1,734 (-55.8%), from €3,106 to €1,372
- Receivables within one year +€780
up €780 (+14.3%), from €5,445 to €6,225
- Tax, wage and social debts +€12,391
up €12,391 (+107.0%), from €11,576 to €23,966
of which Remuneration and social security: +€8,668
- Trade debts -€8,693
down €8,693 (-41.9%), from €20,760 to €12,067
- Accrued charges and deferred income -€841
down €841 (-12.2%), from €6,896 to €6,055
- Staff costs -€8,625
down €8,625 (-100.0%), from €8,628 to €4
- Other operating charges -€8,059
down €8,059 (-87.8%), from €9,183 to €1,124
- Gross operating margin +€4,176
up €4,176, from -€1,938 to €2,238
- Taxes +€1,333
new in 2025: €1,333
- Financial income -€304
down €304 (-12.9%), from €2,360 to €2,056
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 | €52,783 | €55,215 | +€2,432 | +4.6% |
| Fixed assets | 21/28 | €7,921 | €6,187 | -€1,734 | -21.9% |
| Tangible fixed assets | 22/27 | €3,106 | €1,372 | -€1,734 | -55.8% |
| Plant, machinery and equipment | 23 | €3,106 | €1,372 | -€1,734 | -55.8% |
| Financial fixed assets | 28 | €4,815 | €4,815 | = | 0.0% |
| Current assets | 29/58 | €44,862 | €49,028 | +€4,166 | +9.3% |
| Amounts receivable after more than one year | 29 | €33,606 | €35,478 | +€1,872 | +5.6% |
| Other amounts receivable | 291 | €33,606 | €35,478 | +€1,872 | +5.6% |
| Stocks and contracts in progress | 3 | €1,774 | €3,774 | +€2,000 | +112.8% |
| Stocks | 30/36 | €1,774 | €3,774 | +€2,000 | +112.8% |
| Amounts receivable within one year | 40/41 | €5,445 | €6,225 | +€780 | +14.3% |
| Trade receivables | 40 | €5,445 | €6,225 | +€780 | +14.3% |
| Cash at bank and in hand | 54/58 | €4,037 | €3,551 | -€486 | -12.0% |
| Total equity and liabilities | 10/49 | €52,783 | €55,215 | +€2,432 | +4.6% |
| Equity | 10/15 | €13,551 | €13,127 | -€424 | -3.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,551 | €3,127 | -€424 | -11.9% |
| Amounts payable | 17/49 | €39,232 | €42,088 | +€2,856 | +7.3% |
| Amounts payable within one year | 42/48 | €32,336 | €36,033 | +€3,698 | +11.4% |
| Trade debts | 44 | €20,760 | €12,067 | -€8,693 | -41.9% |
| Suppliers | 440/4 | €20,760 | €12,067 | -€8,693 | -41.9% |
| Taxes, remuneration and social security | 45 | €11,576 | €23,966 | +€12,391 | +107.0% |
| Taxes | 450/3 | €11,576 | €15,298 | +€3,722 | +32.2% |
| Remuneration and social security | 454/9 | - | €8,668 | +€8,668 | |
| Accrued charges and deferred income | 492/3 | €6,896 | €6,055 | -€841 | -12.2% |
| Remuneration, social security and pensions | 62 | €8,628 | €4 | -€8,625 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,809 | €1,734 | -€75 | -4.1% |
| Other operating charges | 640/8 | €9,183 | €1,124 | -€8,059 | -87.8% |
| Gross operating margin | 9900 | -€1,938 | €2,238 | +€4,176 | |
| Operating profit (loss) | 9901 | -€21,558 | -€624 | +€20,934 | +97.1% |
| Financial income | 75/76B | €2,360 | €2,056 | -€304 | -12.9% |
| Recurring financial income | 75 | €2,360 | €2,056 | -€304 | -12.9% |
| Financial charges | 65/66B | €780 | €523 | -€257 | -32.9% |
| Recurring financial charges | 65 | €780 | €523 | -€257 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,978 | €908 | +€20,887 | |
| Income taxes | 67/77 | - | €1,333 | +€1,333 | |
| Profit (loss) for the period | 9904 | -€19,978 | -€424 | +€19,554 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,978 | -€424 | +€19,554 | +97.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.