J2Fix: 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.
J2Fix
Largest movements
- Tangible fixed assets +€855,229
up €855,229 (+65.8%), from €1.3m to €2.2m
of which Land and buildings: +€677,148
- Receivables within one year -€286,791
down €286,791 (-70.2%), from €408,447 to €121,656
of which Other amounts receivable: -€247,882
- Debts after one year +€627,412
up €627,412 (+70.4%), from €891,412 to €1.5m
- Other debts -€267,901
down €267,901 (-99.4%), from €269,551 to €1,650
- Reserves +€134,044
up €134,044 (+41.7%), from €321,604 to €455,648
of which Distributable reserves: +€147,844
- Current portion of long-term debt +€81,428
up €81,428 (+80.0%), from €101,834 to €183,263
- Depreciation +€31,833
up €31,833 (+50.7%), from €62,752 to €94,585
- Taxes -€8,808
down €8,808 (-34.2%), from €25,729 to €16,921
- Financial charges +€8,701
up €8,701 (+18.0%), from €48,347 to €57,048
- Other operating charges +€4,560
up €4,560 (+59.0%), from €7,734 to €12,294
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,714,270 | €2,304,920 | +€590,650 | +34.5% |
| Fixed assets | 21/28 | €1,299,526 | €2,154,755 | +€855,229 | +65.8% |
| Tangible fixed assets | 22/27 | €1,299,526 | €2,154,755 | +€855,229 | +65.8% |
| Land and buildings | 22 | €1,288,327 | €1,965,476 | +€677,148 | +52.6% |
| Plant, machinery and equipment | 23 | €800 | €554 | -€246 | -30.7% |
| Furniture and vehicles | 24 | €10,398 | €13,933 | +€3,535 | +34.0% |
| Other tangible fixed assets | 26 | - | €174,792 | +€174,792 | |
| Current assets | 29/58 | €414,745 | €150,165 | -€264,580 | -63.8% |
| Amounts receivable within one year | 40/41 | €408,447 | €121,656 | -€286,791 | -70.2% |
| Trade receivables | 40 | €75,507 | €36,598 | -€38,909 | -51.5% |
| Other amounts receivable | 41 | €332,940 | €85,058 | -€247,882 | -74.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,166 | €23,177 | +€19,010 | +456.3% |
| Deferred charges and accrued income | 490/1 | €2,131 | €5,332 | +€3,201 | +150.2% |
| Total equity and liabilities | 10/49 | €1,714,270 | €2,304,920 | +€590,650 | +34.5% |
| Equity | 10/15 | €407,804 | €563,472 | +€155,668 | +38.2% |
| Contributions | 10/11 | €86,200 | €107,823 | +€21,623 | +25.1% |
| Reserves | 13 | €321,604 | €455,648 | +€134,044 | +41.7% |
| Non-distributable reserves | 130/1 | €13,800 | €0 | -€13,800 | -100.0% |
| Reserves not available under the articles | 1311 | €13,800 | €0 | -€13,800 | -100.0% |
| Distributable reserves | 133 | €307,804 | €455,648 | +€147,844 | +48.0% |
| Amounts payable | 17/49 | €1,306,466 | €1,741,448 | +€434,982 | +33.3% |
| Amounts payable after more than one year | 17 | €891,412 | €1,518,824 | +€627,412 | +70.4% |
| Financial debts | 170/4 | €891,412 | €1,518,824 | +€627,412 | +70.4% |
| Amounts payable within one year | 42/48 | €393,140 | €215,207 | -€177,932 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €101,834 | €183,263 | +€81,428 | +80.0% |
| Trade debts | 44 | €6,652 | €7,742 | +€1,090 | +16.4% |
| Suppliers | 440/4 | €6,652 | €7,742 | +€1,090 | +16.4% |
| Taxes, remuneration and social security | 45 | €15,103 | €22,553 | +€7,450 | +49.3% |
| Taxes | 450/3 | €13,403 | €20,853 | +€7,450 | +55.6% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €269,551 | €1,650 | -€267,901 | -99.4% |
| Accrued charges and deferred income | 492/3 | €21,914 | €7,417 | -€14,497 | -66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,752 | €94,585 | +€31,833 | +50.7% |
| Other operating charges | 640/8 | €7,734 | €12,294 | +€4,560 | +59.0% |
| Gross operating margin | 9900 | €188,379 | €186,829 | -€1,551 | -0.8% |
| Operating profit (loss) | 9901 | €117,893 | €79,950 | -€37,943 | -32.2% |
| Financial income | 75/76B | €648 | €0 | -€647 | -100.0% |
| Recurring financial income | 75 | €648 | €0 | -€647 | -100.0% |
| Financial charges | 65/66B | €48,347 | €57,048 | +€8,701 | +18.0% |
| Recurring financial charges | 65 | €48,347 | €57,048 | +€8,701 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €70,194 | €22,903 | -€47,291 | -67.4% |
| Income taxes | 67/77 | €25,729 | €16,921 | -€8,808 | -34.2% |
| Profit (loss) for the period | 9904 | €44,465 | €5,982 | -€38,483 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,465 | €5,982 | -€38,483 | -86.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.