J-Motion: 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-Motion
Largest movements
- Cash +€39,659
up €39,659 (+133.2%), from €29,778 to €69,437
mainly Net result for the year (+€43,676) and Depreciation (+€5,593)
- Receivables within one year +€5,510
up €5,510 (+294.3%), from €1,872 to €7,382
of which Other amounts receivable: +€5,508
- Tangible fixed assets -€2,559
down €2,559 (-12.1%), from €21,172 to €18,614
of which Plant, machinery and equipment: -€3,739
- Reserves +€42,876
up €42,876 (+95.3%), from €44,976 to €87,852
- Taxes -€5,833
down €5,833 (-33.7%), from €17,324 to €11,491
- Gross operating margin -€4,973
down €4,973 (-7.6%), from €65,772 to €60,800
- Depreciation +€3,570
up €3,570 (+176.5%), from €2,022 to €5,593
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 | €54,745 | €98,341 | +€43,596 | +79.6% |
| Fixed assets | 21/28 | €22,902 | €21,171 | -€1,731 | -7.6% |
| Intangible fixed assets | 21 | - | €827 | +€827 | |
| Tangible fixed assets | 22/27 | €21,172 | €18,614 | -€2,559 | -12.1% |
| Plant, machinery and equipment | 23 | €18,533 | €14,794 | -€3,739 | -20.2% |
| Furniture and vehicles | 24 | €2,639 | €3,819 | +€1,180 | +44.7% |
| Financial fixed assets | 28 | €1,730 | €1,730 | = | 0.0% |
| Current assets | 29/58 | €31,843 | €77,170 | +€45,327 | +142.3% |
| Amounts receivable within one year | 40/41 | €1,872 | €7,382 | +€5,510 | +294.3% |
| Trade receivables | 40 | €1,651 | €1,653 | +€2 | +0.1% |
| Other amounts receivable | 41 | €221 | €5,729 | +€5,508 | +2492.5% |
| Cash at bank and in hand | 54/58 | €29,778 | €69,437 | +€39,659 | +133.2% |
| Deferred charges and accrued income | 490/1 | €192 | €350 | +€158 | +82.5% |
| Total equity and liabilities | 10/49 | €54,745 | €98,341 | +€43,596 | +79.6% |
| Equity | 10/15 | €47,976 | €90,852 | +€42,876 | +89.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,976 | €87,852 | +€42,876 | +95.3% |
| Distributable reserves | 133 | €44,976 | €87,852 | +€42,876 | +95.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,769 | €7,489 | +€720 | +10.6% |
| Amounts payable within one year | 42/48 | €6,769 | €7,489 | +€720 | +10.6% |
| Trade debts | 44 | €111 | €823 | +€712 | +643.8% |
| Suppliers | 440/4 | €111 | €823 | +€712 | +643.8% |
| Taxes, remuneration and social security | 45 | €5,859 | €5,866 | +€7 | +0.1% |
| Taxes | 450/3 | €4,624 | €4,624 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,235 | €1,242 | +€7 | +0.6% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,022 | €5,593 | +€3,570 | +176.5% |
| Other operating charges | 640/8 | €597 | €128 | -€469 | -78.6% |
| Gross operating margin | 9900 | €65,772 | €60,800 | -€4,973 | -7.6% |
| Operating profit (loss) | 9901 | €63,153 | €55,079 | -€8,074 | -12.8% |
| Financial income | 75/76B | €0 | €134 | +€134 | +268860.0% |
| Recurring financial income | 75 | €0 | €134 | +€134 | +268860.0% |
| Financial charges | 65/66B | €53 | €47 | -€7 | -12.5% |
| Recurring financial charges | 65 | €53 | €47 | -€7 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €63,100 | €55,167 | -€7,933 | -12.6% |
| Income taxes | 67/77 | €17,324 | €11,491 | -€5,833 | -33.7% |
| Profit (loss) for the period | 9904 | €45,776 | €43,676 | -€2,100 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,776 | €43,676 | -€2,100 | -4.6% |
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 29 September 2026 via checked.be.