JGJ Beheer: 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.
JGJ Beheer
Largest movements
- Cash +€38,012
up €38,012 (+162%), from €23,416 to €61,428
mainly Net result for the year (+€27,857) and Depreciation (+€15,524)
- Tangible fixed assets -€14,041
down €14,041 (-5.8%), from €240,563 to €226,521
of which Land and buildings: -€11,689
- Receivables within one year -€7,499
down €7,499 (-24.1%), from €31,114 to €23,616
of which Trade receivables: -€9,939
- Reserves +€27,857
up €27,857 (+60.6%), from €45,983 to €73,839
- Other debts -€4,657
down €4,657 (-3.3%), from €139,556 to €134,899
- Gross operating margin -€15,974
down €15,974 (-20.8%), from €76,749 to €60,775
- Taxes -€6,333
down €6,333 (-33.5%), from €18,893 to €12,560
- Financial charges +€1,942
up €1,942 (+330%), from €589 to €2,532
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 | €296,304 | €314,180 | +€17,876 | +6.0% |
| Fixed assets | 21/28 | €240,563 | €226,521 | -€14,041 | -5.8% |
| Tangible fixed assets | 22/27 | €240,563 | €226,521 | -€14,041 | -5.8% |
| Land and buildings | 22 | €208,207 | €196,518 | -€11,689 | -5.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €32,356 | €30,003 | -€2,352 | -7.3% |
| Current assets | 29/58 | €55,742 | €87,659 | +€31,917 | +57.3% |
| Amounts receivable within one year | 40/41 | €31,114 | €23,616 | -€7,499 | -24.1% |
| Trade receivables | 40 | €31,114 | €21,175 | -€9,939 | -31.9% |
| Other amounts receivable | 41 | - | €2,441 | +€2,441 | |
| Cash at bank and in hand | 54/58 | €23,416 | €61,428 | +€38,012 | +162% |
| Deferred charges and accrued income | 490/1 | €1,211 | €2,616 | +€1,405 | +116% |
| Total equity and liabilities | 10/49 | €296,304 | €314,180 | +€17,876 | +6.0% |
| Equity | 10/15 | €64,583 | €92,439 | +€27,857 | +43.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,983 | €73,839 | +€27,857 | +60.6% |
| Distributable reserves | 133 | €45,983 | €73,839 | +€27,857 | +60.6% |
| Amounts payable | 17/49 | €231,721 | €221,741 | -€9,981 | -4.3% |
| Amounts payable after more than one year | 17 | €77,877 | €77,877 | = | 0.0% |
| Other amounts payable | 178/9 | €77,877 | €77,877 | = | 0.0% |
| Amounts payable within one year | 42/48 | €153,844 | €143,863 | -€9,981 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,739 | €513 | -€2,226 | -81.3% |
| Suppliers | 440/4 | €2,739 | €513 | -€2,226 | -81.3% |
| Taxes, remuneration and social security | 45 | €11,549 | €8,452 | -€3,098 | -26.8% |
| Taxes | 450/3 | €10,349 | €8,452 | -€1,898 | -18.3% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100% |
| Other amounts payable | 47/48 | €139,556 | €134,899 | -€4,657 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,028 | €15,524 | -€504 | -3.1% |
| Other operating charges | 640/8 | €2,676 | €2,303 | -€372 | -13.9% |
| Gross operating margin | 9900 | €76,749 | €60,775 | -€15,974 | -20.8% |
| Operating profit (loss) | 9901 | €58,046 | €42,948 | -€15,098 | -26.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €589 | €2,532 | +€1,942 | +330% |
| Recurring financial charges | 65 | €589 | €2,532 | +€1,942 | +330% |
| Profit (loss) for the period before taxes | 9903 | €57,457 | €40,416 | -€17,040 | -29.7% |
| Income taxes | 67/77 | €18,893 | €12,560 | -€6,333 | -33.5% |
| Profit (loss) for the period | 9904 | €38,564 | €27,857 | -€10,707 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,564 | €27,857 | -€10,707 | -27.8% |
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 28 October 2026 via checked.be.