J4YOU: what changed
Two fiscal 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.
J4YOU
Largest movements
- Cash +€22,758
up €22,758 (+270.9%), from €8,400 to €31,158
mainly Net result for the year (+€9,771) and Stocks and contracts (+€4,123)
- Stocks and contracts -€4,123
down €4,123 (-39.0%), from €10,559 to €6,436
- Receivables within one year -€3,708
down €3,708 (-29.1%), from €12,738 to €9,029
of which Other amounts receivable: -€4,838
- Tangible fixed assets -€1,637
down €1,637 (-17.2%), from €9,522 to €7,885
- Profit (loss) carried forward +€9,771
up €9,771 (+612.1%), from €1,596 to €11,368
- Tax, wage and social debts +€3,481
up €3,481 (+105.5%), from €3,298 to €6,779
of which Taxes: +€2,081
- Gross operating margin +€19,588
up €19,588, from -€4,124 to €15,464
- Other operating charges -€1,003
down €1,003 (-72.3%), from €1,388 to €385
- Financial charges -€543
down €543 (-21.5%), from €2,529 to €1,986
- Depreciation -€181
down €181 (-5.1%), from €3,572 to €3,391
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.
Cash bridge derived
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 | €45,906 | €58,870 | +€12,964 | +28.2% |
| Fixed assets | 21/28 | €9,656 | €7,885 | -€1,771 | -18.3% |
| Intangible fixed assets | 21 | €134 | - | -€134 | |
| Tangible fixed assets | 22/27 | €9,522 | €7,885 | -€1,637 | -17.2% |
| Furniture and vehicles | 24 | €9,522 | €7,885 | -€1,637 | -17.2% |
| Current assets | 29/58 | €36,251 | €50,985 | +€14,734 | +40.6% |
| Amounts receivable after more than one year | 29 | €3,202 | €3,271 | +€69 | +2.2% |
| Trade receivables | 290 | €3,202 | €3,271 | +€69 | +2.2% |
| Stocks and contracts in progress | 3 | €10,559 | €6,436 | -€4,123 | -39.0% |
| Stocks | 30/36 | €10,559 | €6,436 | -€4,123 | -39.0% |
| Amounts receivable within one year | 40/41 | €12,738 | €9,029 | -€3,708 | -29.1% |
| Trade receivables | 40 | €7,450 | €8,579 | +€1,129 | +15.2% |
| Other amounts receivable | 41 | €5,288 | €450 | -€4,838 | -91.5% |
| Cash at bank and in hand | 54/58 | €8,400 | €31,158 | +€22,758 | +270.9% |
| Deferred charges and accrued income | 490/1 | €1,352 | €1,090 | -€262 | -19.4% |
| Total equity and liabilities | 10/49 | €45,906 | €58,870 | +€12,964 | +28.2% |
| Equity | 10/15 | €35,256 | €45,028 | +€9,771 | +27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,060 | €15,060 | = | 0.0% |
| Distributable reserves | 133 | €15,060 | €15,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,596 | €11,368 | +€9,771 | +612.1% |
| Amounts payable | 17/49 | €10,650 | €13,842 | +€3,192 | +30.0% |
| Amounts payable within one year | 42/48 | €10,650 | €13,842 | +€3,192 | +30.0% |
| Trade debts | 44 | €7,352 | €7,052 | -€300 | -4.1% |
| Suppliers | 440/4 | €7,352 | €7,052 | -€300 | -4.1% |
| Taxes, remuneration and social security | 45 | €3,298 | €6,779 | +€3,481 | +105.5% |
| Taxes | 450/3 | €3,298 | €5,379 | +€2,081 | +63.1% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,572 | €3,391 | -€181 | -5.1% |
| Other operating charges | 640/8 | €1,388 | €385 | -€1,003 | -72.3% |
| Gross operating margin | 9900 | -€4,124 | €15,464 | +€19,588 | |
| Operating profit (loss) | 9901 | -€9,084 | €11,688 | +€20,772 | |
| Financial income | 75/76B | €68 | €69 | +€1 | +1.2% |
| Recurring financial income | 75 | €68 | €69 | +€1 | +1.2% |
| Financial charges | 65/66B | €2,529 | €1,986 | -€543 | -21.5% |
| Recurring financial charges | 65 | €2,529 | €1,986 | -€543 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,544 | €9,771 | +€21,316 | |
| Profit (loss) for the period | 9904 | -€11,544 | €9,771 | +€21,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,544 | €9,771 | +€21,316 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.