J-MeetingPoint: 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-MeetingPoint
Largest movements
- Cash +€82,683
up €82,683 (+167%), from €49,574 to €132,257
mainly Receivables after one year (+€57,000) and Net result for the year (+€50,300)
- Receivables after one year -€57,000
no longer reported in 2025 (was €57,000)
- Receivables within one year -€28,736
down €28,736 (-51.8%), from €55,451 to €26,715
of which Other amounts receivable: -€19,962
- Deferred charges and accrued income +€23,536
new in 2025: €23,536
- Tangible fixed assets +€3,015
up €3,015 (+150%), from €2,016 to €5,031
- Other debts +€35,051
new in 2025: €35,051
- Reserves -€28,700
down €28,700 (-20.4%), from €140,461 to €111,761
- Tax, wage and social debts +€16,003
up €16,003 (+404%), from €3,960 to €19,963
- Gross operating margin +€53,386
up €53,386 (+154%), from €34,631 to €88,016
- Taxes +€25,705
up €25,705 (+314%), from €8,190 to €33,895
- Write-downs -€22,394
no longer reported in 2025 (was €22,394)
- Other operating charges -€1,871
down €1,871 (-48.4%), from €3,866 to €1,995
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,041 | €187,540 | +€23,499 | +14.3% |
| Fixed assets | 21/28 | €2,016 | €5,031 | +€3,015 | +150% |
| Tangible fixed assets | 22/27 | €2,016 | €5,031 | +€3,015 | +150% |
| Furniture and vehicles | 24 | €2,016 | €5,031 | +€3,015 | +150% |
| Current assets | 29/58 | €162,025 | €182,509 | +€20,483 | +12.6% |
| Amounts receivable after more than one year | 29 | €57,000 | - | -€57,000 | |
| Other amounts receivable | 291 | €57,000 | - | -€57,000 | |
| Amounts receivable within one year | 40/41 | €55,451 | €26,715 | -€28,736 | -51.8% |
| Trade receivables | 40 | €30,151 | €21,376 | -€8,774 | -29.1% |
| Other amounts receivable | 41 | €25,300 | €5,339 | -€19,962 | -78.9% |
| Cash at bank and in hand | 54/58 | €49,574 | €132,257 | +€82,683 | +167% |
| Deferred charges and accrued income | 490/1 | - | €23,536 | +€23,536 | |
| Total equity and liabilities | 10/49 | €164,041 | €187,540 | +€23,499 | +14.3% |
| Equity | 10/15 | €151,945 | €123,245 | -€28,700 | -18.9% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €140,461 | €111,761 | -€28,700 | -20.4% |
| Distributable reserves | 133 | €140,461 | €111,761 | -€28,700 | -20.4% |
| Profit (loss) carried forward | 14 | -€913 | -€913 | = | 0.0% |
| Amounts payable | 17/49 | €12,096 | €64,295 | +€52,199 | +432% |
| Amounts payable within one year | 42/48 | €12,096 | €64,295 | +€52,199 | +432% |
| Current portion of amounts payable after more than one year | 42 | €6,572 | €6,572 | = | 0.0% |
| Trade debts | 44 | €1,565 | €2,709 | +€1,144 | +73.1% |
| Suppliers | 440/4 | €1,565 | €2,709 | +€1,144 | +73.1% |
| Taxes, remuneration and social security | 45 | €3,960 | €19,963 | +€16,003 | +404% |
| Taxes | 450/3 | €3,960 | €19,963 | +€16,003 | +404% |
| Other amounts payable | 47/48 | - | €35,051 | +€35,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €538 | €1,027 | +€490 | +91.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,394 | - | -€22,394 | |
| Other operating charges | 640/8 | €3,866 | €1,995 | -€1,871 | -48.4% |
| Gross operating margin | 9900 | €34,631 | €88,016 | +€53,386 | +154% |
| Operating profit (loss) | 9901 | €7,833 | €84,994 | +€77,160 | +985% |
| Financial income | 75/76B | €0 | €103 | +€103 | +128,775% |
| Recurring financial income | 75 | €0 | €103 | +€103 | +128,775% |
| Financial charges | 65/66B | €556 | €902 | +€345 | +62.1% |
| Recurring financial charges | 65 | €556 | €902 | +€345 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | €7,277 | €84,195 | +€76,918 | +1,057% |
| Income taxes | 67/77 | €8,190 | €33,895 | +€25,705 | +314% |
| Profit (loss) for the period | 9904 | -€913 | €50,300 | +€51,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€913 | €50,300 | +€51,213 |
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 23 October 2026 via checked.be.