J&O SAVERYS: what changed
J&O SAVERYS
Largest movements
- Cash +€42,964
up €42,964 (+149%), from €28,790 to €71,754
mainly Other debts (+€40,000) and Net result for the year (+€17,256)
- Stocks and contracts -€12,345
down €12,345 (-100%), from €12,345 to €0
- Receivables within one year -€4,822
down €4,822 (-41.7%), from €11,576 to €6,753
of which Other amounts receivable: -€6,566
- Other debts +€40,000
up €40,000 (+906%), from €4,415 to €44,415
- Reserves -€36,191
down €36,191 (-61.2%), from €59,138 to €22,947
- Profit (loss) carried forward +€13,447
up €13,447, from -€13,447 to €0
- Tax, wage and social debts +€6,612
new in 2025: €6,612
- Trade debts +€1,471
up €1,471 (+26,510%), from €6 to €1,477
- Gross operating margin +€14,114
up €14,114 (+93.5%), from €15,087 to €29,202
- Taxes +€5,731
up €5,731, from €0 to €5,731
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 | €70,112 | €95,901 | +€25,789 | +36.8% |
| Fixed assets | 21/28 | €17,365 | €17,130 | -€235 | -1.4% |
| Tangible fixed assets | 22/27 | €17,365 | €17,130 | -€235 | -1.4% |
| Plant, machinery and equipment | 23 | - | €1,518 | +€1,518 | |
| Furniture and vehicles | 24 | €17,365 | €15,613 | -€1,753 | -10.1% |
| Current assets | 29/58 | €52,746 | €78,771 | +€26,024 | +49.3% |
| Stocks and contracts in progress | 3 | €12,345 | €0 | -€12,345 | -100% |
| Stocks | 30/36 | €12,345 | €0 | -€12,345 | -100% |
| Amounts receivable within one year | 40/41 | €11,576 | €6,753 | -€4,822 | -41.7% |
| Trade receivables | 40 | €5,009 | €6,753 | +€1,744 | +34.8% |
| Other amounts receivable | 41 | €6,566 | €0 | -€6,566 | -100% |
| Cash at bank and in hand | 54/58 | €28,790 | €71,754 | +€42,964 | +149% |
| Deferred charges and accrued income | 490/1 | €36 | €263 | +€227 | +635% |
| Total equity and liabilities | 10/49 | €70,112 | €95,901 | +€25,789 | +36.8% |
| Equity | 10/15 | €65,691 | €42,947 | -€22,744 | -34.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €59,138 | €22,947 | -€36,191 | -61.2% |
| Distributable reserves | 133 | €59,138 | €22,947 | -€36,191 | -61.2% |
| Profit (loss) carried forward | 14 | -€13,447 | €0 | +€13,447 | |
| Amounts payable | 17/49 | €4,421 | €52,954 | +€48,533 | +1,098% |
| Amounts payable within one year | 42/48 | €4,421 | €52,954 | +€48,533 | +1,098% |
| Trade debts | 44 | €6 | €1,477 | +€1,471 | +26,510% |
| Suppliers | 440/4 | €6 | €1,477 | +€1,471 | +26,510% |
| Advances received on contracts in progress | 46 | - | €450 | +€450 | |
| Taxes, remuneration and social security | 45 | - | €6,612 | +€6,612 | |
| Taxes | 450/3 | - | €6,612 | +€6,612 | |
| Other amounts payable | 47/48 | €4,415 | €44,415 | +€40,000 | +906% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,121 | €5,303 | +€182 | +3.6% |
| Other operating charges | 640/8 | €672 | €719 | +€48 | +7.1% |
| Gross operating margin | 9900 | €15,087 | €29,202 | +€14,114 | +93.5% |
| Operating profit (loss) | 9901 | €9,295 | €23,179 | +€13,884 | +149% |
| Financial income | 75/76B | €0 | €2 | +€2 | +5,867% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +5,867% |
| Financial charges | 65/66B | €154 | €194 | +€40 | +26.3% |
| Recurring financial charges | 65 | €154 | €194 | +€40 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €9,141 | €22,987 | +€13,846 | +151% |
| Income taxes | 67/77 | €0 | €5,731 | +€5,731 | |
| Profit (loss) for the period | 9904 | €9,141 | €17,256 | +€8,115 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,141 | €17,256 | +€8,115 | +88.8% |
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 4 November 2026 via checked.be.