J & You: 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 & You
Largest movements
- Receivables within one year -€12,033
down €12,033 (-46.3%), from €26,013 to €13,980
of which Trade receivables: -€15,966
- Cash +€3,069
up €3,069 (+214.3%), from €1,432 to €4,501
mainly Net result for the year (+€12,809) and Receivables within one year (+€12,033)
- Deferred charges and accrued income +€516
up €516 (+152.7%), from €338 to €853
- Other debts -€19,934
down €19,934 (-67.1%), from €29,702 to €9,768
- Profit (loss) carried forward +€12,809
up €12,809 (+46.9%), from -€27,340 to -€14,531
- Trade debts -€1,378
down €1,378 (-52.2%), from €2,638 to €1,260
- Gross operating margin +€26,375
up €26,375, from -€12,607 to €13,768
- Other operating charges -€458
down €458 (-53.7%), from €852 to €394
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 | €27,783 | €19,333 | -€8,449 | -30.4% |
| Current assets | 29/58 | €27,783 | €19,333 | -€8,449 | -30.4% |
| Amounts receivable within one year | 40/41 | €26,013 | €13,980 | -€12,033 | -46.3% |
| Trade receivables | 40 | €15,978 | €12 | -€15,966 | -99.9% |
| Other amounts receivable | 41 | €10,035 | €13,968 | +€3,933 | +39.2% |
| Cash at bank and in hand | 54/58 | €1,432 | €4,501 | +€3,069 | +214.3% |
| Deferred charges and accrued income | 490/1 | €338 | €853 | +€516 | +152.7% |
| Total equity and liabilities | 10/49 | €27,783 | €19,333 | -€8,449 | -30.4% |
| Equity | 10/15 | -€8,702 | €4,107 | +€12,809 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38 | €38 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38 | €38 | = | 0.0% |
| Reserves not available under the articles | 1311 | €38 | €38 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,340 | -€14,531 | +€12,809 | +46.9% |
| Amounts payable | 17/49 | €36,484 | €15,226 | -€21,258 | -58.3% |
| Amounts payable within one year | 42/48 | €36,484 | €15,226 | -€21,258 | -58.3% |
| Trade debts | 44 | €2,638 | €1,260 | -€1,378 | -52.2% |
| Suppliers | 440/4 | €2,638 | €1,260 | -€1,378 | -52.2% |
| Taxes, remuneration and social security | 45 | €4,144 | €4,198 | +€54 | +1.3% |
| Taxes | 450/3 | €4,144 | €4,198 | +€54 | +1.3% |
| Other amounts payable | 47/48 | €29,702 | €9,768 | -€19,934 | -67.1% |
| Other operating charges | 640/8 | €852 | €394 | -€458 | -53.7% |
| Gross operating margin | 9900 | -€12,607 | €13,768 | +€26,375 | |
| Operating profit (loss) | 9901 | -€13,459 | €13,374 | +€26,833 | |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €223 | €250 | +€27 | +12.1% |
| Recurring financial charges | 65 | €223 | €250 | +€27 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,682 | €13,143 | +€26,825 | |
| Income taxes | 67/77 | €318 | €334 | +€16 | +4.9% |
| Profit (loss) for the period | 9904 | -€14,001 | €12,809 | +€26,810 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,001 | €12,809 | +€26,810 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.