J&JAHS: what changed
J&JAHS
Largest movements
- Current investments +€104,400
new in 2025: €104,400
- Cash -€94,543
down €94,543 (-88.2%), from €107,250 to €12,707
mainly Current investments (-€104,400) and Contributions, distributions and other (-€45,845)
- Deferred charges and accrued income +€14,480
up €14,480 (+1,975%), from €733 to €15,213
- Tangible fixed assets +€6,779
up €6,779 (+154%), from €4,400 to €11,178
- Receivables within one year +€2,692
up €2,692 (+26.9%), from €10,013 to €12,705
- Other debts +€26,640
up €26,640 (+82.7%), from €32,223 to €58,862
- Tax, wage and social debts +€6,753
up €6,753 (+104%), from €6,522 to €13,275
- Reserves +€2,961
up €2,961 (+3.7%), from €80,105 to €83,066
- Gross operating margin +€30,140
up €30,140 (+68.6%), from €43,916 to €74,056
- Turnover +€20,137
up €20,137 (+20.3%), from €99,300 to €119,437
- Taxes +€7,785
up €7,785 (+72.8%), from €10,690 to €18,476
- Purchases and services -€7,493
down €7,493 (-13.0%), from €57,675 to €50,182
- Depreciation +€2,914
up €2,914 (+191%), from €1,524 to €4,438
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 | €122,395 | €156,203 | +€33,808 | +27.6% |
| Fixed assets | 21/28 | €4,400 | €11,178 | +€6,779 | +154% |
| Tangible fixed assets | 22/27 | €4,400 | €11,178 | +€6,779 | +154% |
| Furniture and vehicles | 24 | €4,400 | €11,178 | +€6,779 | +154% |
| Current assets | 29/58 | €117,996 | €145,025 | +€27,029 | +22.9% |
| Amounts receivable within one year | 40/41 | €10,013 | €12,705 | +€2,692 | +26.9% |
| Trade receivables | 40 | €10,013 | €12,705 | +€2,692 | +26.9% |
| Current investments | 50/53 | - | €104,400 | +€104,400 | |
| Cash at bank and in hand | 54/58 | €107,250 | €12,707 | -€94,543 | -88.2% |
| Deferred charges and accrued income | 490/1 | €733 | €15,213 | +€14,480 | +1,975% |
| Total equity and liabilities | 10/49 | €122,395 | €156,203 | +€33,808 | +27.6% |
| Equity | 10/15 | €81,105 | €84,066 | +€2,961 | +3.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €80,105 | €83,066 | +€2,961 | +3.7% |
| Distributable reserves | 133 | €80,105 | €83,066 | +€2,961 | +3.7% |
| Amounts payable | 17/49 | €41,291 | €72,137 | +€30,847 | +74.7% |
| Amounts payable within one year | 42/48 | €40,090 | €72,137 | +€32,047 | +79.9% |
| Trade debts | 44 | €1,345 | €0 | -€1,345 | -100% |
| Suppliers | 440/4 | €1,345 | €0 | -€1,345 | -100% |
| Taxes, remuneration and social security | 45 | €6,522 | €13,275 | +€6,753 | +104% |
| Taxes | 450/3 | €6,522 | €13,275 | +€6,753 | +104% |
| Other amounts payable | 47/48 | €32,223 | €58,862 | +€26,640 | +82.7% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Turnover | 70 | €99,300 | €119,437 | +€20,137 | +20.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,675 | €50,182 | -€7,493 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,524 | €4,438 | +€2,914 | +191% |
| Other operating charges | 640/8 | €1,386 | €2,800 | +€1,414 | +102% |
| Gross operating margin | 9900 | €43,916 | €74,056 | +€30,140 | +68.6% |
| Operating profit (loss) | 9901 | €41,006 | €66,819 | +€25,813 | +62.9% |
| Financial income | 75/76B | - | €754 | +€754 | |
| Recurring financial income | 75 | - | €754 | +€754 | |
| Financial charges | 65/66B | €2,114 | €291 | -€1,823 | -86.2% |
| Recurring financial charges | 65 | €2,114 | €291 | -€1,823 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €38,892 | €67,282 | +€28,389 | +73.0% |
| Income taxes | 67/77 | €10,690 | €18,476 | +€7,785 | +72.8% |
| Profit (loss) for the period | 9904 | €28,202 | €48,806 | +€20,604 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,202 | €48,806 | +€20,604 | +73.1% |
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 2 November 2026 via checked.be.