J3Solutions: 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.
J3Solutions
Largest movements
- Receivables after one year -€35,000
down €35,000 (-49.7%), from €70,375 to €35,375
- Tangible fixed assets -€23,015
down €23,015 (-90.6%), from €25,415 to €2,400
of which Other tangible fixed assets: -€22,386
- Stocks and contracts -€15,000
down €15,000 (-42.5%), from €35,300 to €20,300
- Receivables within one year +€3,905
up €3,905 (+93.1%), from €4,196 to €8,101
of which Other amounts receivable: +€8,101
- Cash -€2,973
down €2,973 (-52.1%), from €5,704 to €2,731
mainly Current portion of long-term debt (-€270,000) and Net result for the year (-€58,341)
- Current portion of long-term debt -€270,000
down €270,000 (-100%), from €270,000 to €0
- Short-term financial debts +€270,000
new in 2025: €270,000
- Profit (loss) carried forward -€58,341
down €58,341 (-35.4%), from -€164,580 to -€222,921
- Other debts -€13,505
down €13,505 (-96.3%), from €14,020 to €515
- Trade debts +€1,864
up €1,864 (+89.9%), from €2,074 to €3,938
- Gross operating margin +€32,716
up €32,716 (+50.4%), from -€64,957 to -€32,241
- Financial charges -€3,306
down €3,306 (-16.5%), from €20,040 to €16,734
- Financial income +€1,780
up €1,780 (+125%), from €1,425 to €3,205
- Depreciation +€868
up €868 (+67.4%), from €1,288 to €2,156
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 | €141,890 | €70,385 | -€71,505 | -50.4% |
| Fixed assets | 21/28 | €26,315 | €3,300 | -€23,015 | -87.5% |
| Tangible fixed assets | 22/27 | €25,415 | €2,400 | -€23,015 | -90.6% |
| Furniture and vehicles | 24 | €3,029 | €2,400 | -€629 | -20.8% |
| Other tangible fixed assets | 26 | €22,386 | €0 | -€22,386 | -100% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €115,576 | €67,085 | -€48,490 | -42.0% |
| Amounts receivable after more than one year | 29 | €70,375 | €35,375 | -€35,000 | -49.7% |
| Other amounts receivable | 291 | €70,375 | €35,375 | -€35,000 | -49.7% |
| Stocks and contracts in progress | 3 | €35,300 | €20,300 | -€15,000 | -42.5% |
| Stocks | 30/36 | €35,300 | €20,300 | -€15,000 | -42.5% |
| Amounts receivable within one year | 40/41 | €4,196 | €8,101 | +€3,905 | +93.1% |
| Trade receivables | 40 | €4,196 | €0 | -€4,196 | -100% |
| Other amounts receivable | 41 | - | €8,101 | +€8,101 | |
| Cash at bank and in hand | 54/58 | €5,704 | €2,731 | -€2,973 | -52.1% |
| Deferred charges and accrued income | 490/1 | - | €578 | +€578 | |
| Total equity and liabilities | 10/49 | €141,890 | €70,385 | -€71,505 | -50.4% |
| Equity | 10/15 | -€145,980 | -€204,321 | -€58,341 | -40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,580 | -€222,921 | -€58,341 | -35.4% |
| Amounts payable | 17/49 | €287,870 | €274,706 | -€13,164 | -4.6% |
| Amounts payable within one year | 42/48 | €287,870 | €274,706 | -€13,164 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €270,000 | €0 | -€270,000 | -100% |
| Financial debts | 43 | - | €270,000 | +€270,000 | |
| Credit institutions | 430/8 | - | €270,000 | +€270,000 | |
| Trade debts | 44 | €2,074 | €3,938 | +€1,864 | +89.9% |
| Suppliers | 440/4 | €2,074 | €3,938 | +€1,864 | +89.9% |
| Taxes, remuneration and social security | 45 | €1,776 | €254 | -€1,523 | -85.7% |
| Taxes | 450/3 | €1,776 | €254 | -€1,523 | -85.7% |
| Other amounts payable | 47/48 | €14,020 | €515 | -€13,505 | -96.3% |
| Non-recurring operating income | 76A | - | €781 | +€781 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,288 | €2,156 | +€868 | +67.4% |
| Other operating charges | 640/8 | €1,313 | €1,527 | +€214 | +16.3% |
| Non-recurring operating charges | 66A | - | €8,769 | +€8,769 | |
| Gross operating margin | 9900 | -€64,957 | -€32,241 | +€32,716 | +50.4% |
| Operating profit (loss) | 9901 | -€67,558 | -€44,693 | +€22,865 | +33.8% |
| Financial income | 75/76B | €1,425 | €3,205 | +€1,780 | +125% |
| Recurring financial income | 75 | €1,425 | €3,205 | +€1,780 | +125% |
| Financial charges | 65/66B | €20,040 | €16,734 | -€3,306 | -16.5% |
| Recurring financial charges | 65 | €20,040 | €16,734 | -€3,306 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€86,173 | -€58,221 | +€27,951 | +32.4% |
| Income taxes | 67/77 | €164 | €120 | -€44 | -27.0% |
| Profit (loss) for the period | 9904 | -€86,337 | -€58,341 | +€27,996 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,337 | -€58,341 | +€27,996 | +32.4% |
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 14 October 2026 via checked.be.