J.ro: 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.ro
Largest movements
- Cash +€10,480
up €10,480 (+596.6%), from €1,757 to €12,237
mainly Net result for the year (+€13,229) and Tax, wage and social debts (+€6,097)
- Receivables within one year +€8,199
up €8,199 (+139.0%), from €5,899 to €14,098
of which Trade receivables: +€7,853
- Tangible fixed assets -€2,795
down €2,795 (-21.1%), from €13,268 to €10,473
of which Land and buildings: -€2,537
- Deferred charges and accrued income +€623
up €623 (+136.3%), from €457 to €1,080
- Reserves +€13,229
up €13,229 (+558.8%), from €2,367 to €15,596
- Tax, wage and social debts +€6,097
up €6,097 (+359.3%), from €1,697 to €7,794
- Trade debts -€3,203
down €3,203 (-42.6%), from €7,509 to €4,307
- Other debts +€500
up €500 (+3.0%), from €16,691 to €17,192
- Gross operating margin +€20,314
up €20,314 (+252.1%), from €8,057 to €28,371
- Taxes +€6,097
up €6,097 (+359.3%), from €1,697 to €7,794
- Other operating charges +€2,008
up €2,008 (+383.0%), from €524 to €2,532
- Depreciation +€1,222
up €1,222 (+61.6%), from €1,985 to €3,207
- Financial charges -€408
down €408 (-20.3%), from €2,016 to €1,608
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 | €30,380 | €46,889 | +€16,508 | +54.3% |
| Fixed assets | 21/28 | €22,268 | €19,473 | -€2,795 | -12.6% |
| Tangible fixed assets | 22/27 | €13,268 | €10,473 | -€2,795 | -21.1% |
| Land and buildings | 22 | €11,204 | €8,667 | -€2,537 | -22.6% |
| Plant, machinery and equipment | 23 | €1,652 | €1,641 | -€11 | -0.7% |
| Furniture and vehicles | 24 | €412 | €165 | -€247 | -60.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €8,112 | €27,415 | +€19,303 | +237.9% |
| Amounts receivable within one year | 40/41 | €5,899 | €14,098 | +€8,199 | +139.0% |
| Trade receivables | 40 | €5,176 | €13,030 | +€7,853 | +151.7% |
| Other amounts receivable | 41 | €722 | €1,069 | +€346 | +47.9% |
| Cash at bank and in hand | 54/58 | €1,757 | €12,237 | +€10,480 | +596.6% |
| Deferred charges and accrued income | 490/1 | €457 | €1,080 | +€623 | +136.3% |
| Total equity and liabilities | 10/49 | €30,380 | €46,889 | +€16,508 | +54.3% |
| Equity | 10/15 | €4,367 | €17,596 | +€13,229 | +302.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,367 | €15,596 | +€13,229 | +558.8% |
| Distributable reserves | 133 | €2,367 | €15,596 | +€13,229 | +558.8% |
| Amounts payable | 17/49 | €26,013 | €29,292 | +€3,279 | +12.6% |
| Amounts payable within one year | 42/48 | €25,897 | €29,292 | +€3,395 | +13.1% |
| Trade debts | 44 | €7,509 | €4,307 | -€3,203 | -42.6% |
| Suppliers | 440/4 | €7,509 | €4,307 | -€3,203 | -42.6% |
| Taxes, remuneration and social security | 45 | €1,697 | €7,794 | +€6,097 | +359.3% |
| Taxes | 450/3 | €1,697 | €7,794 | +€6,097 | +359.3% |
| Other amounts payable | 47/48 | €16,691 | €17,192 | +€500 | +3.0% |
| Accrued charges and deferred income | 492/3 | €116 | - | -€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,985 | €3,207 | +€1,222 | +61.6% |
| Other operating charges | 640/8 | €524 | €2,532 | +€2,008 | +383.0% |
| Gross operating margin | 9900 | €8,057 | €28,371 | +€20,314 | +252.1% |
| Operating profit (loss) | 9901 | €5,548 | €22,631 | +€17,083 | +307.9% |
| Financial charges | 65/66B | €2,016 | €1,608 | -€408 | -20.3% |
| Recurring financial charges | 65 | €2,016 | €1,608 | -€408 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €3,532 | €21,023 | +€17,492 | +495.3% |
| Income taxes | 67/77 | €1,697 | €7,794 | +€6,097 | +359.3% |
| Profit (loss) for the period | 9904 | €1,835 | €13,229 | +€11,394 | +621.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,835 | €13,229 | +€11,394 | +621.0% |
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 7 October 2026 via checked.be.