J2 Expert-Comptable: 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.
J2 Expert-Comptable
Largest movements
- Receivables within one year +€23,901
up €23,901 (+66.2%), from €36,115 to €60,016
- Cash +€9,453
up €9,453 (+60.5%), from €15,618 to €25,071
mainly Net result for the year (+€24,881) and Other debts (+€8,347)
- Deferred charges and accrued income +€2,740
up €2,740 (+127.0%), from €2,158 to €4,898
- Profit (loss) carried forward +€14,881
up €14,881 (+51.8%), from €28,746 to €43,627
- Other debts +€8,347
up €8,347 (+780.1%), from €1,070 to €9,417
- Trade debts +€7,708
up €7,708 (+125.9%), from €6,122 to €13,830
- Tax, wage and social debts +€6,223
up €6,223 (+38.3%), from €16,230 to €22,453
of which Taxes: +€3,984
- Gross operating margin +€25,735
up €25,735 (+66.1%), from €38,952 to €64,687
- Staff costs +€10,580
up €10,580 (+53.8%), from €19,667 to €30,248
- Taxes +€1,878
up €1,878 (+35.0%), from €5,365 to €7,243
- Financial income -€1,683
down €1,683 (-99.9%), from €1,686 to €2
of which Non-recurring financial income: -€1,410
- Other operating charges -€1,432
down €1,432 (-50.9%), from €2,815 to €1,384
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 | €55,583 | €92,447 | +€36,864 | +66.3% |
| Formation expenses | 20 | €1,692 | €2,462 | +€770 | +45.5% |
| Current assets | 29/58 | €53,891 | €89,985 | +€36,094 | +67.0% |
| Amounts receivable within one year | 40/41 | €36,115 | €60,016 | +€23,901 | +66.2% |
| Trade receivables | 40 | €36,115 | €60,016 | +€23,901 | +66.2% |
| Cash at bank and in hand | 54/58 | €15,618 | €25,071 | +€9,453 | +60.5% |
| Deferred charges and accrued income | 490/1 | €2,158 | €4,898 | +€2,740 | +127.0% |
| Total equity and liabilities | 10/49 | €55,583 | €92,447 | +€36,864 | +66.3% |
| Equity | 10/15 | €31,746 | €46,627 | +€14,881 | +46.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,746 | €43,627 | +€14,881 | +51.8% |
| Amounts payable | 17/49 | €23,837 | €45,820 | +€21,983 | +92.2% |
| Amounts payable within one year | 42/48 | €23,422 | €45,700 | +€22,278 | +95.1% |
| Trade debts | 44 | €6,122 | €13,830 | +€7,708 | +125.9% |
| Suppliers | 440/4 | €6,122 | €13,830 | +€7,708 | +125.9% |
| Taxes, remuneration and social security | 45 | €16,230 | €22,453 | +€6,223 | +38.3% |
| Taxes | 450/3 | €12,877 | €16,862 | +€3,984 | +30.9% |
| Remuneration and social security | 454/9 | €3,353 | €5,591 | +€2,239 | +66.8% |
| Other amounts payable | 47/48 | €1,070 | €9,417 | +€8,347 | +780.1% |
| Accrued charges and deferred income | 492/3 | €415 | €120 | -€295 | -71.1% |
| Non-recurring operating income | 76A | - | €6,902 | +€6,902 | |
| Remuneration, social security and pensions | 62 | €19,667 | €30,248 | +€10,580 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €630 | +€572 | +980.1% |
| Other operating charges | 640/8 | €2,815 | €1,384 | -€1,432 | -50.9% |
| Gross operating margin | 9900 | €38,952 | €64,687 | +€25,735 | +66.1% |
| Operating profit (loss) | 9901 | €16,411 | €32,426 | +€16,015 | +97.6% |
| Financial income | 75/76B | €1,686 | €2 | -€1,683 | -99.9% |
| Recurring financial income | 75 | €275 | €2 | -€273 | -99.2% |
| Non-recurring financial income | 76B | €1,410 | - | -€1,410 | |
| Financial charges | 65/66B | €402 | €304 | -€98 | -24.5% |
| Recurring financial charges | 65 | €402 | €304 | -€98 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €17,695 | €32,124 | +€14,430 | +81.5% |
| Income taxes | 67/77 | €5,365 | €7,243 | +€1,878 | +35.0% |
| Profit (loss) for the period | 9904 | €12,330 | €24,881 | +€12,551 | +101.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,330 | €24,881 | +€12,551 | +101.8% |
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 2 October 2026 via checked.be.