J2 ENTERPRISES: 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 ENTERPRISES
Largest movements
- Tangible fixed assets +€29,022
up €29,022 (+1,354%), from €2,143 to €31,165
of which Furniture and vehicles: +€29,979
- Cash +€27,955
up €27,955 (+104%), from €26,939 to €54,894
mainly Net result for the year (+€34,635) and Depreciation (+€11,755)
- Intangible fixed assets -€8,882
down €8,882 (-50.0%), from €17,768 to €8,885
- Receivables within one year -€6,581
down €6,581 (-18.1%), from €36,379 to €29,798
of which Trade receivables: -€11,317
- Profit (loss) carried forward +€34,635
up €34,635 (+65.9%), from €52,558 to €87,193
- Tax, wage and social debts +€7,588
up €7,588 (+32.9%), from €23,064 to €30,653
of which Remuneration and social security: +€30,653
- Trade debts -€4,301
no longer reported in 2025 (was €4,301)
- Other debts +€3,591
new in 2025: €3,591
- Gross operating margin +€24,529
up €24,529 (+76.5%), from €32,064 to €56,593
- Taxes -€2,902
down €2,902 (-25.5%), from €11,402 to €8,500
- Other operating charges -€978
down €978 (-43.6%), from €2,243 to €1,265
- Depreciation +€960
up €960 (+8.9%), from €10,796 to €11,755
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 | €86,124 | €127,637 | +€41,513 | +48.2% |
| Fixed assets | 21/28 | €20,016 | €40,155 | +€20,139 | +101% |
| Intangible fixed assets | 21 | €17,768 | €8,885 | -€8,882 | -50.0% |
| Tangible fixed assets | 22/27 | €2,143 | €31,165 | +€29,022 | +1,354% |
| Plant, machinery and equipment | 23 | €1,973 | €1,016 | -€957 | -48.5% |
| Furniture and vehicles | 24 | €171 | €30,149 | +€29,979 | +17,561% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €66,108 | €87,482 | +€21,374 | +32.3% |
| Amounts receivable within one year | 40/41 | €36,379 | €29,798 | -€6,581 | -18.1% |
| Trade receivables | 40 | €33,882 | €22,564 | -€11,317 | -33.4% |
| Other amounts receivable | 41 | €2,498 | €7,234 | +€4,736 | +190% |
| Cash at bank and in hand | 54/58 | €26,939 | €54,894 | +€27,955 | +104% |
| Deferred charges and accrued income | 490/1 | €2,790 | €2,790 | = | 0.0% |
| Total equity and liabilities | 10/49 | €86,124 | €127,637 | +€41,513 | +48.2% |
| Equity | 10/15 | €58,758 | €93,393 | +€34,635 | +58.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,558 | €87,193 | +€34,635 | +65.9% |
| Amounts payable | 17/49 | €27,366 | €34,244 | +€6,878 | +25.1% |
| Amounts payable within one year | 42/48 | €27,366 | €34,244 | +€6,878 | +25.1% |
| Trade debts | 44 | €4,301 | - | -€4,301 | |
| Suppliers | 440/4 | €4,301 | - | -€4,301 | |
| Taxes, remuneration and social security | 45 | €23,064 | €30,653 | +€7,588 | +32.9% |
| Taxes | 450/3 | €23,064 | - | -€23,064 | |
| Remuneration and social security | 454/9 | - | €30,653 | +€30,653 | |
| Other amounts payable | 47/48 | - | €3,591 | +€3,591 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,796 | €11,755 | +€960 | +8.9% |
| Other operating charges | 640/8 | €2,243 | €1,265 | -€978 | -43.6% |
| Gross operating margin | 9900 | €32,064 | €56,593 | +€24,529 | +76.5% |
| Operating profit (loss) | 9901 | €19,025 | €43,573 | +€24,548 | +129% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €396 | €438 | +€42 | +10.7% |
| Recurring financial charges | 65 | €396 | €438 | +€42 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €18,629 | €43,135 | +€24,506 | +132% |
| Income taxes | 67/77 | €11,402 | €8,500 | -€2,902 | -25.5% |
| Profit (loss) for the period | 9904 | €7,227 | €34,635 | +€27,408 | +379% |
| Profit (loss) for the period to be appropriated | 9905 | €7,227 | €34,635 | +€27,408 | +379% |
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 15 October 2026 via checked.be.