JJ Concept et Solution: 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 et Solution
Largest movements
- Cash +€8,824
up €8,824 (+229.4%), from €3,846 to €12,670
mainly Net result for the year (+€14,499) and Trade debts (+€3,839)
- Receivables within one year +€5,145
up €5,145 (+9.9%), from €52,171 to €57,316
of which Trade receivables: +€4,994
- Deferred charges and accrued income +€2,461
up €2,461 (+82.4%), from €2,986 to €5,447
- Tangible fixed assets -€1,381
down €1,381 (-31.8%), from €4,347 to €2,966
- Profit (loss) carried forward +€14,354
no longer reported in 2025 (was -€14,354)
- Other debts -€4,347
down €4,347 (-20.6%), from €21,109 to €16,763
- Trade debts +€3,839
up €3,839 (+16.8%), from €22,789 to €26,628
- Tax, wage and social debts +€1,058
up €1,058 (+168.7%), from €627 to €1,685
- Gross operating margin +€19,944
up €19,944 (+1013.3%), from €1,968 to €21,912
- Write-downs -€4,945
no longer reported in 2025 (was €4,945)
- Other operating charges +€2,910
up €2,910 (+237.5%), from €1,225 to €4,136
- Taxes +€1,029
up €1,029 (+778.0%), from €132 to €1,161
- Depreciation -€999
down €999 (-42.0%), from €2,380 to €1,381
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 | €63,602 | €78,652 | +€15,050 | +23.7% |
| Fixed assets | 21/28 | €4,599 | €3,218 | -€1,381 | -30.0% |
| Tangible fixed assets | 22/27 | €4,347 | €2,966 | -€1,381 | -31.8% |
| Plant, machinery and equipment | 23 | €4,347 | €2,966 | -€1,381 | -31.8% |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €59,003 | €75,433 | +€16,430 | +27.8% |
| Amounts receivable within one year | 40/41 | €52,171 | €57,316 | +€5,145 | +9.9% |
| Trade receivables | 40 | €51,486 | €56,481 | +€4,994 | +9.7% |
| Other amounts receivable | 41 | €685 | €836 | +€151 | +22.0% |
| Cash at bank and in hand | 54/58 | €3,846 | €12,670 | +€8,824 | +229.4% |
| Deferred charges and accrued income | 490/1 | €2,986 | €5,447 | +€2,461 | +82.4% |
| Total equity and liabilities | 10/49 | €63,602 | €78,652 | +€15,050 | +23.7% |
| Equity | 10/15 | -€6,294 | €8,205 | +€14,499 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | - | €145 | +€145 | |
| Distributable reserves | 133 | - | €145 | +€145 | |
| Profit (loss) carried forward | 14 | -€14,354 | - | +€14,354 | |
| Amounts payable | 17/49 | €69,896 | €70,446 | +€551 | +0.8% |
| Amounts payable after more than one year | 17 | €25,370 | €25,370 | = | 0.0% |
| Other amounts payable | 178/9 | €25,370 | €25,370 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,526 | €45,077 | +€551 | +1.2% |
| Trade debts | 44 | €22,789 | €26,628 | +€3,839 | +16.8% |
| Suppliers | 440/4 | €22,789 | €26,628 | +€3,839 | +16.8% |
| Taxes, remuneration and social security | 45 | €627 | €1,685 | +€1,058 | +168.7% |
| Taxes | 450/3 | €627 | €1,685 | +€1,058 | +168.7% |
| Other amounts payable | 47/48 | €21,109 | €16,763 | -€4,347 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,380 | €1,381 | -€999 | -42.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,945 | - | -€4,945 | |
| Other operating charges | 640/8 | €1,225 | €4,136 | +€2,910 | +237.5% |
| Gross operating margin | 9900 | €1,968 | €21,912 | +€19,944 | +1013.3% |
| Operating profit (loss) | 9901 | -€6,582 | €16,396 | +€22,978 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €956 | €736 | -€220 | -23.0% |
| Recurring financial charges | 65 | €956 | €736 | -€220 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,537 | €15,660 | +€23,198 | |
| Income taxes | 67/77 | €132 | €1,161 | +€1,029 | +778.0% |
| Profit (loss) for the period | 9904 | -€7,670 | €14,499 | +€22,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,670 | €14,499 | +€22,169 |
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 11 October 2026 via checked.be.