J2B Solutions: 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.
J2B Solutions
Largest movements
- Cash -€21,628
down €21,628 (-48.8%), from €44,322 to €22,694
mainly Contributions, distributions and other (-€38,148) and Investment in fixed assets (net) (-€17,175)
- Tangible fixed assets +€14,167
up €14,167 (+307%), from €4,607 to €18,774
of which Furniture and vehicles: +€15,712
- Receivables within one year +€11,274
up €11,274 (+76.1%), from €14,815 to €26,089
of which Trade receivables: +€17,027
- Deferred charges and accrued income -€2,623
down €2,623 (-100%), from €2,623 to €0
- Reserves -€36,580
down €36,580 (-49.3%), from €74,166 to €37,586
- Other debts +€18,832
up €18,832 (+1,483%), from €1,270 to €20,102
- Profit (loss) carried forward +€16,438
up €16,438, from -€16,438 to €0
- Tax, wage and social debts +€1,910
up €1,910 (+191%), from €1,000 to €2,910
- Gross operating margin +€37,884
up €37,884, from -€10,627 to €27,258
- Taxes +€3,943
up €3,943 (+896%), from €440 to €4,383
- Depreciation -€500
down €500 (-14.2%), from €3,508 to €3,009
- Financial charges -€416
down €416 (-55.3%), from €752 to €336
- Financial income -€351
down €351 (-65.3%), from €537 to €186
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 | €66,366 | €67,556 | +€1,190 | +1.8% |
| Fixed assets | 21/28 | €4,607 | €18,774 | +€14,167 | +307% |
| Tangible fixed assets | 22/27 | €4,607 | €18,774 | +€14,167 | +307% |
| Plant, machinery and equipment | 23 | €2,227 | €682 | -€1,545 | -69.4% |
| Furniture and vehicles | 24 | €2,380 | €18,092 | +€15,712 | +660% |
| Current assets | 29/58 | €61,759 | €48,782 | -€12,976 | -21.0% |
| Amounts receivable within one year | 40/41 | €14,815 | €26,089 | +€11,274 | +76.1% |
| Trade receivables | 40 | €1,328 | €18,355 | +€17,027 | +1,282% |
| Other amounts receivable | 41 | €13,487 | €7,734 | -€5,753 | -42.7% |
| Cash at bank and in hand | 54/58 | €44,322 | €22,694 | -€21,628 | -48.8% |
| Deferred charges and accrued income | 490/1 | €2,623 | €0 | -€2,623 | -100% |
| Total equity and liabilities | 10/49 | €66,366 | €67,556 | +€1,190 | +1.8% |
| Equity | 10/15 | €63,928 | €43,786 | -€20,142 | -31.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,166 | €37,586 | -€36,580 | -49.3% |
| Distributable reserves | 133 | €74,166 | €37,586 | -€36,580 | -49.3% |
| Profit (loss) carried forward | 14 | -€16,438 | €0 | +€16,438 | |
| Amounts payable | 17/49 | €2,438 | €23,771 | +€21,333 | +875% |
| Amounts payable within one year | 42/48 | €2,438 | €23,771 | +€21,333 | +875% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €144 | €758 | +€614 | +425% |
| Credit institutions | 430/8 | €144 | €758 | +€614 | +425% |
| Trade debts | 44 | €24 | €0 | -€24 | -100% |
| Suppliers | 440/4 | €24 | €0 | -€24 | -100% |
| Taxes, remuneration and social security | 45 | €1,000 | €2,910 | +€1,910 | +191% |
| Taxes | 450/3 | €1,000 | €2,910 | +€1,910 | +191% |
| Other amounts payable | 47/48 | €1,270 | €20,102 | +€18,832 | +1,483% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,508 | €3,009 | -€500 | -14.2% |
| Other operating charges | 640/8 | €1,648 | €1,711 | +€63 | +3.8% |
| Gross operating margin | 9900 | -€10,627 | €27,258 | +€37,884 | |
| Operating profit (loss) | 9901 | -€15,783 | €22,538 | +€38,321 | |
| Financial income | 75/76B | €537 | €186 | -€351 | -65.3% |
| Recurring financial income | 75 | €537 | €186 | -€351 | -65.3% |
| Financial charges | 65/66B | €752 | €336 | -€416 | -55.3% |
| Recurring financial charges | 65 | €752 | €336 | -€416 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,997 | €22,389 | +€38,386 | |
| Income taxes | 67/77 | €440 | €4,383 | +€3,943 | +896% |
| Profit (loss) for the period | 9904 | -€16,438 | €18,006 | +€34,444 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,438 | €18,006 | +€34,444 |
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 14 October 2026 via checked.be.