J2L 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.
J2L SOLUTIONS
Largest movements
- Cash -€1,032
down €1,032 (-18.6%), from €5,551 to €4,519
mainly Net result for the year (-€1,896) and Receivables within one year (-€42)
- Tangible fixed assets -€898
down €898 (-100%), from €898 to €0
- Profit (loss) carried forward -€1,895
down €1,895, from €593 to -€1,302
- Gross operating margin +€1,107
up €1,107 (+63.8%), from -€1,734 to -€627
- Other operating charges +€53
up €53 (+13.8%), from €384 to €437
- Financial income +€30
up €30 (+73.2%), from €41 to €71
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 | €7,538 | €5,650 | -€1,888 | -25.0% |
| Fixed assets | 21/28 | €898 | €0 | -€898 | -100% |
| Tangible fixed assets | 22/27 | €898 | €0 | -€898 | -100% |
| Plant, machinery and equipment | 23 | €898 | €0 | -€898 | -100% |
| Current assets | 29/58 | €6,640 | €5,650 | -€990 | -14.9% |
| Amounts receivable within one year | 40/41 | €1,089 | €1,131 | +€42 | +3.9% |
| Other amounts receivable | 41 | €1,089 | €1,131 | +€42 | +3.9% |
| Cash at bank and in hand | 54/58 | €5,551 | €4,519 | -€1,032 | -18.6% |
| Total equity and liabilities | 10/49 | €7,538 | €5,650 | -€1,888 | -25.0% |
| Equity | 10/15 | €7,363 | €5,468 | -€1,895 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €570 | €570 | = | 0.0% |
| Non-distributable reserves | 130/1 | €570 | €570 | = | 0.0% |
| Reserves not available under the articles | 1311 | €570 | €570 | = | 0.0% |
| Profit (loss) carried forward | 14 | €593 | -€1,302 | -€1,895 | |
| Amounts payable | 17/49 | €175 | €182 | +€7 | +4.0% |
| Amounts payable within one year | 42/48 | €175 | €182 | +€7 | +4.0% |
| Trade debts | 44 | €32 | €39 | +€7 | +21.9% |
| Suppliers | 440/4 | €32 | €39 | +€7 | +21.9% |
| Other amounts payable | 47/48 | €143 | €143 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €898 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €437 | +€53 | +13.8% |
| Gross operating margin | 9900 | -€1,734 | -€627 | +€1,107 | +63.8% |
| Operating profit (loss) | 9901 | -€3,016 | -€1,962 | +€1,054 | +34.9% |
| Financial income | 75/76B | €41 | €71 | +€30 | +73.2% |
| Recurring financial income | 75 | €41 | €71 | +€30 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,975 | -€1,891 | +€1,084 | +36.4% |
| Income taxes | 67/77 | €6 | €5 | -€1 | -16.7% |
| Profit (loss) for the period | 9904 | -€2,981 | -€1,896 | +€1,085 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,981 | -€1,896 | +€1,085 | +36.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.