J&JJ: 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.
What changed
J&JJ
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,546
2024 · €233+€2,313
Equity
€420,408
2024 · €417,861+€2,546
Cash
€32,952
2024 · €13,385+€19,567
Balance sheet total
€2.5m
2024 · €2.7m-€151,857
Largest movements
Assets
- Tangible fixed assets -€170,126
down €170,126 (-7.5%), from €2.3m to €2.1m
of which Land and buildings: -€168,831
Equity and liabilities
- Debts after one year -€147,021
down €147,021 (-8.1%), from €1.8m to €1.7m
Income statement
- Financial charges -€21,315
down €21,315 (-35.2%), from €60,565 to €39,250
- Gross operating margin -€16,244
down €16,244 (-6.9%), from €236,662 to €220,418
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.
Result 2024
€233
Gross operating margin
-€16,244
Depreciation
-€1,125
Other operating charges
-€93
Financial income
-€279
Financial charges
+€21,315
Taxes
-€1,261
Result 2025
€2,546
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€178,214
Investment
€0
Financing
-€158,647
Cash 2024
€13,385
From operations (derived)
+€178,214
Net result for the year
+€2,546
Depreciation
+€170,126
Receivables within one year
-€1,793
Deferred charges and accrued income
+€3,091
Trade debts
+€13,891
Tax, wage and social debts
+€6,193
Other debts
-€19,706
Accrued charges and deferred income
+€3,865
Financing
-€158,647
Debts after one year
-€147,021
Current portion of long-term debt
-€11,626
Cash 2025
€32,952
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,656,772 | €2,504,915 | -€151,857 | -5.7% |
| Fixed assets | 21/28 | €2,355,399 | €2,185,273 | -€170,126 | -7.2% |
| Tangible fixed assets | 22/27 | €2,283,399 | €2,113,273 | -€170,126 | -7.5% |
| Land and buildings | 22 | €2,277,092 | €2,108,262 | -€168,831 | -7.4% |
| Furniture and vehicles | 24 | €6,307 | €5,011 | -€1,295 | -20.5% |
| Financial fixed assets | 28 | €72,000 | €72,000 | = | 0.0% |
| Current assets | 29/58 | €301,373 | €319,643 | +€18,270 | +6.1% |
| Amounts receivable within one year | 40/41 | €283,643 | €285,436 | +€1,793 | +0.6% |
| Trade receivables | 40 | €60,025 | €55,559 | -€4,466 | -7.4% |
| Other amounts receivable | 41 | €223,618 | €229,876 | +€6,259 | +2.8% |
| Cash at bank and in hand | 54/58 | €13,385 | €32,952 | +€19,567 | +146% |
| Deferred charges and accrued income | 490/1 | €4,345 | €1,254 | -€3,091 | -71.1% |
| Total equity and liabilities | 10/49 | €2,656,772 | €2,504,915 | -€151,857 | -5.7% |
| Equity | 10/15 | €417,861 | €420,408 | +€2,546 | +0.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €392,861 | €395,408 | +€2,546 | +0.6% |
| Amounts payable | 17/49 | €2,238,911 | €2,084,508 | -€154,403 | -6.9% |
| Amounts payable after more than one year | 17 | €1,808,513 | €1,661,492 | -€147,021 | -8.1% |
| Financial debts | 170/4 | €1,808,513 | €1,661,492 | -€147,021 | -8.1% |
| Amounts payable within one year | 42/48 | €428,278 | €417,031 | -€11,247 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €158,647 | €147,021 | -€11,626 | -7.3% |
| Trade debts | 44 | €29,680 | €43,571 | +€13,891 | +46.8% |
| Suppliers | 440/4 | €29,680 | €43,571 | +€13,891 | +46.8% |
| Taxes, remuneration and social security | 45 | €10,706 | €16,899 | +€6,193 | +57.8% |
| Taxes | 450/3 | €7,706 | €13,899 | +€6,193 | +80.4% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €229,245 | €209,540 | -€19,706 | -8.6% |
| Accrued charges and deferred income | 492/3 | €2,120 | €5,985 | +€3,865 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,001 | €170,126 | +€1,125 | +0.7% |
| Other operating charges | 640/8 | €6,759 | €6,852 | +€93 | +1.4% |
| Gross operating margin | 9900 | €236,662 | €220,418 | -€16,244 | -6.9% |
| Operating profit (loss) | 9901 | €60,901 | €43,440 | -€17,462 | -28.7% |
| Financial income | 75/76B | €279 | - | -€279 | |
| Recurring financial income | 75 | €279 | - | -€279 | |
| Financial charges | 65/66B | €60,565 | €39,250 | -€21,315 | -35.2% |
| Recurring financial charges | 65 | €60,565 | €39,250 | -€21,315 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €615 | €4,189 | +€3,574 | +581% |
| Income taxes | 67/77 | €382 | €1,643 | +€1,261 | +330% |
| Profit (loss) for the period | 9904 | €233 | €2,546 | +€2,313 | +993% |
| Profit (loss) for the period to be appropriated | 9905 | €233 | €2,546 | +€2,313 | +993% |
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 16 October 2026 via checked.be.