J&J solutions: 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 solutions
Largest movements
- Receivables within one year +€20,139
up €20,139 (+2744.2%), from €734 to €20,873
of which Trade receivables: +€20,873
- Tangible fixed assets +€14,138
up €14,138 (+449.7%), from €3,144 to €17,282
of which Furniture and vehicles: +€14,427
- Cash -€4,286
down €4,286 (-93.1%), from €4,602 to €316
mainly Receivables within one year (-€20,139) and Investment in fixed assets (net) (-€15,450)
- Other debts +€18,697
up €18,697 (+1915.8%), from €976 to €19,673
- Trade debts +€17,925
up €17,925 (+4163.1%), from €431 to €18,355
- Profit (loss) carried forward -€6,743
down €6,743 (-349.9%), from -€1,927 to -€8,670
- Gross operating margin -€3,486
down €3,486 (-212.2%), from -€1,643 to -€5,128
- Depreciation +€1,112
up €1,112 (+556.4%), from €200 to €1,312
- Other operating charges +€200
up €200 (+666.7%), from €30 to €230
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 | €8,480 | €38,470 | +€29,991 | +353.7% |
| Fixed assets | 21/28 | €3,144 | €17,282 | +€14,138 | +449.7% |
| Tangible fixed assets | 22/27 | €3,144 | €17,282 | +€14,138 | +449.7% |
| Plant, machinery and equipment | 23 | €1,360 | €1,071 | -€289 | -21.2% |
| Furniture and vehicles | 24 | €1,784 | €16,210 | +€14,427 | +808.8% |
| Current assets | 29/58 | €5,336 | €21,189 | +€15,853 | +297.1% |
| Amounts receivable within one year | 40/41 | €734 | €20,873 | +€20,139 | +2744.2% |
| Trade receivables | 40 | - | €20,873 | +€20,873 | |
| Other amounts receivable | 41 | €734 | - | -€734 | |
| Cash at bank and in hand | 54/58 | €4,602 | €316 | -€4,286 | -93.1% |
| Total equity and liabilities | 10/49 | €8,480 | €38,470 | +€29,991 | +353.7% |
| Equity | 10/15 | €7,073 | €330 | -€6,743 | -95.3% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,927 | -€8,670 | -€6,743 | -349.9% |
| Amounts payable | 17/49 | €1,407 | €38,141 | +€36,734 | +2611.7% |
| Amounts payable within one year | 42/48 | €1,407 | €38,141 | +€36,734 | +2611.7% |
| Trade debts | 44 | €431 | €18,355 | +€17,925 | +4163.1% |
| Suppliers | 440/4 | €431 | €18,355 | +€17,925 | +4163.1% |
| Taxes, remuneration and social security | 45 | - | €112 | +€112 | |
| Taxes | 450/3 | - | €112 | +€112 | |
| Other amounts payable | 47/48 | €976 | €19,673 | +€18,697 | +1915.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €1,312 | +€1,112 | +556.4% |
| Other operating charges | 640/8 | €30 | €230 | +€200 | +666.7% |
| Gross operating margin | 9900 | -€1,643 | -€5,128 | -€3,486 | -212.2% |
| Operating profit (loss) | 9901 | -€1,872 | -€6,670 | -€4,798 | -256.2% |
| Financial charges | 65/66B | €55 | €73 | +€18 | +33.9% |
| Recurring financial charges | 65 | €55 | €73 | +€18 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,927 | -€6,743 | -€4,816 | -249.9% |
| Profit (loss) for the period | 9904 | -€1,927 | -€6,743 | -€4,816 | -249.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,927 | -€6,743 | -€4,816 | -249.9% |
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 12 October 2026 via checked.be.