JJ Care: 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.
JJ Care
Largest movements
- Deferred charges and accrued income -€186,880
down €186,880 (-98.2%), from €190,262 to €3,382
- Cash +€185,811
up €185,811 (+174%), from €106,809 to €292,620
mainly Deferred charges and accrued income (+€186,880) and Net result for the year (+€111,974)
- Receivables within one year -€50,342
down €50,342 (-38.6%), from €130,584 to €80,242
of which Other amounts receivable: -€45,756
- Intangible fixed assets +€46,573
up €46,573 (+249%), from €18,725 to €65,299
- Trade debts -€70,723
down €70,723 (-50.2%), from €140,830 to €70,107
- Reserves +€60,224
up €60,224 (+20.9%), from €288,779 to €349,003
- Tax, wage and social debts +€10,533
up €10,533 (+91.1%), from €11,563 to €22,095
of which Taxes: +€12,033
- Financial income +€162,780
up €162,780 (+21,242%), from €766 to €163,546
of which Non-recurring financial income: +€162,300
- Gross operating margin -€64,484
down €64,484 (-62.8%), from €102,686 to €38,203
- Staff costs +€30,113
up €30,113 (+428%), from €7,043 to €37,156
- Taxes +€18,803
up €18,803 (+66.5%), from €28,292 to €47,095
- Depreciation -€7,771
down €7,771 (-82.4%), from €9,433 to €1,662
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 | €446,772 | €447,405 | +€633 | +0.1% |
| Fixed assets | 21/28 | €19,117 | €68,160 | +€49,043 | +257% |
| Intangible fixed assets | 21 | €18,725 | €65,299 | +€46,573 | +249% |
| Tangible fixed assets | 22/27 | €392 | €2,862 | +€2,470 | +631% |
| Land and buildings | 22 | €392 | €5 | -€386 | -98.6% |
| Plant, machinery and equipment | 23 | - | €1,201 | +€1,201 | |
| Furniture and vehicles | 24 | - | €1,655 | +€1,655 | |
| Current assets | 29/58 | €427,655 | €379,245 | -€48,411 | -11.3% |
| Amounts receivable after more than one year | 29 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 291 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €130,584 | €80,242 | -€50,342 | -38.6% |
| Trade receivables | 40 | €6,250 | €1,663 | -€4,587 | -73.4% |
| Other amounts receivable | 41 | €124,334 | €78,579 | -€45,756 | -36.8% |
| Cash at bank and in hand | 54/58 | €106,809 | €292,620 | +€185,811 | +174% |
| Deferred charges and accrued income | 490/1 | €190,262 | €3,382 | -€186,880 | -98.2% |
| Total equity and liabilities | 10/49 | €446,772 | €447,405 | +€633 | +0.1% |
| Equity | 10/15 | €294,380 | €355,203 | +€60,823 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €288,779 | €349,003 | +€60,224 | +20.9% |
| Distributable reserves | 133 | €288,779 | €349,003 | +€60,224 | +20.9% |
| Profit (loss) carried forward | 14 | -€599 | - | +€599 | |
| Amounts payable | 17/49 | €152,392 | €92,202 | -€60,190 | -39.5% |
| Amounts payable within one year | 42/48 | €152,392 | €92,202 | -€60,190 | -39.5% |
| Trade debts | 44 | €140,830 | €70,107 | -€70,723 | -50.2% |
| Suppliers | 440/4 | €140,830 | €70,107 | -€70,723 | -50.2% |
| Taxes, remuneration and social security | 45 | €11,563 | €22,095 | +€10,533 | +91.1% |
| Taxes | 450/3 | €10,063 | €22,095 | +€12,033 | +120% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €7,043 | €37,156 | +€30,113 | +428% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,433 | €1,662 | -€7,771 | -82.4% |
| Other operating charges | 640/8 | €1,373 | €1,388 | +€15 | +1.1% |
| Gross operating margin | 9900 | €102,686 | €38,203 | -€64,484 | -62.8% |
| Operating profit (loss) | 9901 | €84,837 | -€2,004 | -€86,840 | |
| Financial income | 75/76B | €766 | €163,546 | +€162,780 | +21,242% |
| Recurring financial income | 75 | €766 | €1,246 | +€480 | +62.6% |
| Non-recurring financial income | 76B | - | €162,300 | +€162,300 | |
| Financial charges | 65/66B | €1,740 | €2,474 | +€733 | +42.1% |
| Recurring financial charges | 65 | €1,740 | €2,474 | +€733 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €83,863 | €159,069 | +€75,206 | +89.7% |
| Income taxes | 67/77 | €28,292 | €47,095 | +€18,803 | +66.5% |
| Profit (loss) for the period | 9904 | €55,570 | €111,974 | +€56,404 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €55,570 | €111,974 | +€56,404 | +101% |
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 28 October 2026 via checked.be.