JJ CONCEPT: 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 CONCEPT
Largest movements
- Cash +€7,491
up €7,491 (+170%), from €4,419 to €11,910
mainly Tax, wage and social debts (+€4,539) and Receivables within one year (+€2,807)
- Receivables within one year -€2,807
down €2,807 (-22.5%), from €12,494 to €9,687
of which Trade receivables: -€8,364
- Stocks and contracts -€487
down €487 (-7.8%), from €6,211 to €5,724
- Tax, wage and social debts +€4,539
up €4,539 (+2,054%), from €221 to €4,760
of which Remuneration and social security: +€4,600
- Advances received -€2,213
no longer reported in 2025 (was €2,213)
- Trade debts +€1,317
up €1,317 (+2,723%), from €48 to €1,365
- Profit (loss) carried forward +€553
up €553 (+37.8%), from €1,464 to €2,017
- Purchases and services -€19,360
down €19,360 (-33.5%), from €57,867 to €38,507
- Other operating charges +€288
up €288 (+72.1%), from €399 to €687
- Financial charges +€136
up €136 (+52.9%), from €258 to €394
- Taxes +€69
new in 2025: €69
- Financial income -€25
no longer reported in 2025 (was €25)
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 | €23,124 | €27,320 | +€4,196 | +18.1% |
| Current assets | 29/58 | €23,124 | €27,320 | +€4,196 | +18.1% |
| Stocks and contracts in progress | 3 | €6,211 | €5,724 | -€487 | -7.8% |
| Stocks | 30/36 | €6,211 | €5,724 | -€487 | -7.8% |
| Amounts receivable within one year | 40/41 | €12,494 | €9,687 | -€2,807 | -22.5% |
| Trade receivables | 40 | €12,494 | €4,130 | -€8,364 | -66.9% |
| Other amounts receivable | 41 | - | €5,557 | +€5,557 | |
| Cash at bank and in hand | 54/58 | €4,419 | €11,910 | +€7,491 | +170% |
| Total equity and liabilities | 10/49 | €23,124 | €27,320 | +€4,196 | +18.1% |
| Equity | 10/15 | €20,642 | €21,195 | +€553 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €578 | €578 | = | 0.0% |
| Non-distributable reserves | 130/1 | €578 | €578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €578 | €578 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,464 | €2,017 | +€553 | +37.8% |
| Amounts payable | 17/49 | €2,482 | €6,125 | +€3,643 | +147% |
| Amounts payable within one year | 42/48 | €2,482 | €6,125 | +€3,643 | +147% |
| Trade debts | 44 | €48 | €1,365 | +€1,317 | +2,723% |
| Suppliers | 440/4 | €48 | €1,365 | +€1,317 | +2,723% |
| Advances received on contracts in progress | 46 | €2,213 | - | -€2,213 | |
| Taxes, remuneration and social security | 45 | €221 | €4,760 | +€4,539 | +2,054% |
| Taxes | 450/3 | €221 | €160 | -€61 | -27.7% |
| Remuneration and social security | 454/9 | - | €4,600 | +€4,600 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,867 | €38,507 | -€19,360 | -33.5% |
| Other operating charges | 640/8 | €399 | €687 | +€288 | +72.1% |
| Gross operating margin | 9900 | €1,707 | €1,704 | -€3 | -0.2% |
| Operating profit (loss) | 9901 | €1,308 | €1,016 | -€291 | -22.3% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €258 | €394 | +€136 | +52.9% |
| Recurring financial charges | 65 | €258 | €394 | +€136 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €1,075 | €622 | -€453 | -42.1% |
| Income taxes | 67/77 | - | €69 | +€69 | |
| Profit (loss) for the period | 9904 | €1,075 | €553 | -€521 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,075 | €553 | -€521 | -48.5% |
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 19 October 2026 via checked.be.