JG & Co: 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.
JG & Co
Largest movements
- Cash +€36,239
up €36,239 (+538.3%), from €6,732 to €42,971
mainly Other debts (+€26,575) and Receivables after one year (+€20,000)
- Receivables after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Tangible fixed assets +€8,371
up €8,371 (+129.1%), from €6,482 to €14,853
of which Plant, machinery and equipment: +€11,211
- Receivables within one year +€3,699
up €3,699 (+390.6%), from €947 to €4,646
of which Trade receivables: +€4,493
- Other debts +€26,575
new in 2025: €26,575
- Profit (loss) carried forward -€12,812
down €12,812 (-53.3%), from €24,057 to €11,245
- Debts after one year +€9,180
new in 2025: €9,180
- Current portion of long-term debt +€2,295
new in 2025: €2,295
- Trade debts +€1,612
up €1,612 (+1852.9%), from €87 to €1,699
- Gross operating margin +€18,674
up €18,674 (+166.1%), from €11,243 to €29,917
- Taxes +€4,904
up €4,904 (+174.9%), from €2,804 to €7,708
- Depreciation +€1,359
up €1,359 (+46.2%), from €2,944 to €4,303
- Financial charges +€618
up €618 (+650.5%), from €95 to €713
- Financial income +€461
up €461 (+160.1%), from €288 to €749
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 | €36,595 | €64,636 | +€28,041 | +76.6% |
| Fixed assets | 21/28 | €7,752 | €15,848 | +€8,096 | +104.4% |
| Intangible fixed assets | 21 | €1,270 | €995 | -€275 | -21.7% |
| Tangible fixed assets | 22/27 | €6,482 | €14,853 | +€8,371 | +129.1% |
| Plant, machinery and equipment | 23 | - | €11,211 | +€11,211 | |
| Furniture and vehicles | 24 | €6,482 | €3,642 | -€2,840 | -43.8% |
| Current assets | 29/58 | €28,843 | €48,788 | +€19,945 | +69.2% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100.0% |
| Trade receivables | 290 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €947 | €4,646 | +€3,699 | +390.6% |
| Trade receivables | 40 | €153 | €4,646 | +€4,493 | +2936.6% |
| Other amounts receivable | 41 | €794 | - | -€794 | |
| Cash at bank and in hand | 54/58 | €6,732 | €42,971 | +€36,239 | +538.3% |
| Deferred charges and accrued income | 490/1 | €1,164 | €1,171 | +€7 | +0.6% |
| Total equity and liabilities | 10/49 | €36,595 | €64,636 | +€28,041 | +76.6% |
| Equity | 10/15 | €26,557 | €13,745 | -€12,812 | -48.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,057 | €11,245 | -€12,812 | -53.3% |
| Amounts payable | 17/49 | €10,038 | €50,891 | +€40,853 | +407.0% |
| Amounts payable after more than one year | 17 | - | €9,180 | +€9,180 | |
| Financial debts | 170/4 | - | €9,180 | +€9,180 | |
| Amounts payable within one year | 42/48 | €10,038 | €41,711 | +€31,673 | +315.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,295 | +€2,295 | |
| Trade debts | 44 | €87 | €1,699 | +€1,612 | +1852.9% |
| Suppliers | 440/4 | €87 | €1,699 | +€1,612 | +1852.9% |
| Taxes, remuneration and social security | 45 | €9,951 | €11,142 | +€1,191 | +12.0% |
| Taxes | 450/3 | €9,951 | €11,142 | +€1,191 | +12.0% |
| Other amounts payable | 47/48 | - | €26,575 | +€26,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,944 | €4,303 | +€1,359 | +46.2% |
| Other operating charges | 640/8 | €473 | €485 | +€12 | +2.5% |
| Non-recurring operating charges | 66A | - | €269 | +€269 | |
| Gross operating margin | 9900 | €11,243 | €29,917 | +€18,674 | +166.1% |
| Operating profit (loss) | 9901 | €7,826 | €24,860 | +€17,034 | +217.7% |
| Financial income | 75/76B | €288 | €749 | +€461 | +160.1% |
| Recurring financial income | 75 | €288 | €749 | +€461 | +160.1% |
| Financial charges | 65/66B | €95 | €713 | +€618 | +650.5% |
| Recurring financial charges | 65 | €95 | €713 | +€618 | +650.5% |
| Profit (loss) for the period before taxes | 9903 | €8,019 | €24,896 | +€16,877 | +210.5% |
| Income taxes | 67/77 | €2,804 | €7,708 | +€4,904 | +174.9% |
| Profit (loss) for the period | 9904 | €5,215 | €17,188 | +€11,973 | +229.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,215 | €17,188 | +€11,973 | +229.6% |
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 9 October 2026 via checked.be.