J2C Invest: 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.
J2C Invest
Largest movements
- Receivables within one year -€59,475
down €59,475 (-64.1%), from €92,851 to €33,377
- Debts after one year -€255,746
down €255,746 (-49.7%), from €514,449 to €258,703
- Other debts +€162,823
up €162,823 (+9.0%), from €1.8m to €2.0m
- Profit (loss) carried forward +€33,464
up €33,464 (+13.6%), from €246,935 to €280,399
- Gross operating margin +€5,946
up €5,946 (+13.6%), from €43,586 to €49,532
- Financial charges -€5,669
down €5,669 (-27.8%), from €20,380 to €14,711
- Other operating charges -€4,463
down €4,463 (-76.7%), from €5,821 to €1,357
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 | €2,976,376 | €2,913,689 | -€62,688 | -2.1% |
| Fixed assets | 21/28 | €2,857,994 | €2,857,994 | = | 0.0% |
| Financial fixed assets | 28 | €2,857,994 | €2,857,994 | = | 0.0% |
| Current assets | 29/58 | €118,382 | €55,695 | -€62,688 | -53.0% |
| Amounts receivable within one year | 40/41 | €92,851 | €33,377 | -€59,475 | -64.1% |
| Trade receivables | 40 | €92,851 | €33,377 | -€59,475 | -64.1% |
| Cash at bank and in hand | 54/58 | €24,664 | €21,808 | -€2,856 | -11.6% |
| Deferred charges and accrued income | 490/1 | €867 | €510 | -€357 | -41.2% |
| Total equity and liabilities | 10/49 | €2,976,376 | €2,913,689 | -€62,688 | -2.1% |
| Equity | 10/15 | €315,135 | €348,599 | +€33,464 | +10.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246,935 | €280,399 | +€33,464 | +13.6% |
| Amounts payable | 17/49 | €2,661,242 | €2,565,090 | -€96,152 | -3.6% |
| Amounts payable after more than one year | 17 | €514,449 | €258,703 | -€255,746 | -49.7% |
| Financial debts | 170/4 | €514,449 | €258,703 | -€255,746 | -49.7% |
| Amounts payable within one year | 42/48 | €2,146,793 | €2,306,387 | +€159,594 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €273,761 | €276,926 | +€3,165 | +1.2% |
| Trade debts | 44 | €55,117 | €58,091 | +€2,974 | +5.4% |
| Suppliers | 440/4 | €55,117 | €58,091 | +€2,974 | +5.4% |
| Taxes, remuneration and social security | 45 | €14,121 | €4,753 | -€9,368 | -66.3% |
| Taxes | 450/3 | €14,121 | €4,753 | -€9,368 | -66.3% |
| Other amounts payable | 47/48 | €1,803,794 | €1,966,616 | +€162,823 | +9.0% |
| Other operating charges | 640/8 | €5,821 | €1,357 | -€4,463 | -76.7% |
| Gross operating margin | 9900 | €43,586 | €49,532 | +€5,946 | +13.6% |
| Operating profit (loss) | 9901 | €37,766 | €48,175 | +€10,410 | +27.6% |
| Financial charges | 65/66B | €20,380 | €14,711 | -€5,669 | -27.8% |
| Recurring financial charges | 65 | €20,380 | €14,711 | -€5,669 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €17,386 | €33,464 | +€16,079 | +92.5% |
| Profit (loss) for the period | 9904 | €17,386 | €33,464 | +€16,079 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,386 | €33,464 | +€16,079 | +92.5% |
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 27 October 2026 via checked.be.