J2 3L: 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.
J2 3L
Largest movements
- Cash -€45,370
down €45,370 (-96.8%), from €46,852 to €1,482
mainly Other debts (-€34,290) and Deferred charges and accrued income (-€18,309)
- Deferred charges and accrued income +€18,309
up €18,309 (+399%), from €4,593 to €22,902
- Current investments +€5,500
up €5,500 (+8.4%), from €65,831 to €71,331
- Other debts -€34,290
down €34,290 (-89.7%), from €38,240 to €3,950
- Tax, wage and social debts +€9,081
up €9,081 (+38.3%), from €23,727 to €32,808
of which Taxes: +€14,943
- Profit (loss) carried forward +€8,113
up €8,113 (+8.1%), from €99,611 to €107,725
- Current portion of long-term debt -€3,692
down €3,692 (-83.2%), from €4,437 to €745
- Trade debts +€2,569
up €2,569 (+7.7%), from €33,538 to €36,107
- Other operating charges +€12,331
up €12,331 (+71.0%), from €17,360 to €29,690
- Gross operating margin +€12,127
up €12,127 (+14.1%), from €85,912 to €98,039
- Staff costs +€4,482
up €4,482 (+9.5%), from €47,131 to €51,613
- Depreciation -€4,002
down €4,002 (-55.0%), from €7,282 to €3,280
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 | €230,300 | €211,336 | -€18,964 | -8.2% |
| Fixed assets | 21/28 | €7,220 | €7,837 | +€617 | +8.5% |
| Tangible fixed assets | 22/27 | €7,100 | €7,717 | +€617 | +8.7% |
| Plant, machinery and equipment | 23 | €6,290 | €3,999 | -€2,291 | -36.4% |
| Furniture and vehicles | 24 | €810 | €3,718 | +€2,907 | +359% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €223,079 | €203,498 | -€19,581 | -8.8% |
| Amounts receivable within one year | 40/41 | €105,803 | €107,783 | +€1,980 | +1.9% |
| Trade receivables | 40 | €88,023 | €100,583 | +€12,561 | +14.3% |
| Other amounts receivable | 41 | €17,781 | €7,200 | -€10,581 | -59.5% |
| Current investments | 50/53 | €65,831 | €71,331 | +€5,500 | +8.4% |
| Cash at bank and in hand | 54/58 | €46,852 | €1,482 | -€45,370 | -96.8% |
| Deferred charges and accrued income | 490/1 | €4,593 | €22,902 | +€18,309 | +399% |
| Total equity and liabilities | 10/49 | €230,300 | €211,336 | -€18,964 | -8.2% |
| Equity | 10/15 | €129,611 | €137,725 | +€8,113 | +6.3% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Contributions outside capital | 11 | €27,000 | €27,000 | = | 0.0% |
| Other | 1109/19 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,611 | €107,725 | +€8,113 | +8.1% |
| Amounts payable | 17/49 | €100,688 | €73,611 | -€27,077 | -26.9% |
| Amounts payable after more than one year | 17 | €745 | - | -€745 | |
| Financial debts | 170/4 | €745 | - | -€745 | |
| Amounts payable within one year | 42/48 | €99,943 | €73,611 | -€26,332 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €4,437 | €745 | -€3,692 | -83.2% |
| Trade debts | 44 | €33,538 | €36,107 | +€2,569 | +7.7% |
| Suppliers | 440/4 | €33,538 | €36,107 | +€2,569 | +7.7% |
| Taxes, remuneration and social security | 45 | €23,727 | €32,808 | +€9,081 | +38.3% |
| Taxes | 450/3 | €11,523 | €26,466 | +€14,943 | +130% |
| Remuneration and social security | 454/9 | €12,204 | €6,342 | -€5,862 | -48.0% |
| Other amounts payable | 47/48 | €38,240 | €3,950 | -€34,290 | -89.7% |
| Non-recurring operating income | 76A | - | €6,127 | +€6,127 | |
| Remuneration, social security and pensions | 62 | €47,131 | €51,613 | +€4,482 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,282 | €3,280 | -€4,002 | -55.0% |
| Other operating charges | 640/8 | €17,360 | €29,690 | +€12,331 | +71.0% |
| Gross operating margin | 9900 | €85,912 | €98,039 | +€12,127 | +14.1% |
| Operating profit (loss) | 9901 | €14,139 | €13,456 | -€683 | -4.8% |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €614 | €438 | -€177 | -28.8% |
| Recurring financial charges | 65 | €614 | €438 | -€177 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €13,570 | €13,018 | -€552 | -4.1% |
| Income taxes | 67/77 | €5,286 | €4,905 | -€381 | -7.2% |
| Profit (loss) for the period | 9904 | €8,284 | €8,113 | -€171 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,284 | €8,113 | -€171 | -2.1% |
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 18 October 2026 via checked.be.