JJ FIN: what changed
JJ FIN
Largest movements
- Cash +€455
up €455 (+11.1%), from €4,112 to €4,567
mainly Tax, wage and social debts (+€626) and Depreciation (+€400)
- Tangible fixed assets -€400
down €400 (-28.0%), from €1,431 to €1,031
- Tax, wage and social debts +€626
up €626 (+54.7%), from €1,144 to €1,770
- Trade debts -€333
down €333 (-29.1%), from €1,142 to €809
- Other debts -€277
no longer reported in 2024 (was €277)
- Profit (loss) carried forward +€108
up €108 (+4.2%), from €2,544 to €2,652
- Other operating charges +€1,599
new in 2024: €1,599
- Gross operating margin -€1,228
down €1,228 (-31.6%), from €3,885 to €2,656
- Taxes -€518
down €518 (-45.3%), from €1,144 to €626
- Depreciation +€230
up €230 (+136%), from €170 to €400
- Financial charges -€103
down €103, from €27 to -€76
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,606 | €7,731 | +€124 | +1.6% |
| Fixed assets | 21/28 | €1,431 | €1,031 | -€400 | -28.0% |
| Tangible fixed assets | 22/27 | €1,431 | €1,031 | -€400 | -28.0% |
| Furniture and vehicles | 24 | €1,431 | €1,031 | -€400 | -28.0% |
| Current assets | 29/58 | €6,176 | €6,700 | +€525 | +8.5% |
| Amounts receivable within one year | 40/41 | €2,063 | €2,133 | +€70 | +3.4% |
| Trade receivables | 40 | - | €717 | +€717 | |
| Other amounts receivable | 41 | €2,063 | €1,416 | -€647 | -31.3% |
| Cash at bank and in hand | 54/58 | €4,112 | €4,567 | +€455 | +11.1% |
| Total equity and liabilities | 10/49 | €7,606 | €7,731 | +€124 | +1.6% |
| Equity | 10/15 | €5,044 | €5,152 | +€108 | +2.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,544 | €2,652 | +€108 | +4.2% |
| Amounts payable | 17/49 | €2,562 | €2,579 | +€17 | +0.7% |
| Amounts payable within one year | 42/48 | €2,562 | €2,579 | +€17 | +0.7% |
| Trade debts | 44 | €1,142 | €809 | -€333 | -29.1% |
| Suppliers | 440/4 | €1,142 | €809 | -€333 | -29.1% |
| Taxes, remuneration and social security | 45 | €1,144 | €1,770 | +€626 | +54.7% |
| Taxes | 450/3 | €1,144 | €1,770 | +€626 | +54.7% |
| Other amounts payable | 47/48 | €277 | - | -€277 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €400 | +€230 | +136% |
| Other operating charges | 640/8 | - | €1,599 | +€1,599 | |
| Gross operating margin | 9900 | €3,885 | €2,656 | -€1,228 | -31.6% |
| Operating profit (loss) | 9901 | €3,715 | €657 | -€3,057 | -82.3% |
| Financial charges | 65/66B | €27 | -€76 | -€103 | |
| Recurring financial charges | 65 | €27 | -€76 | -€103 | |
| Profit (loss) for the period before taxes | 9903 | €3,688 | €734 | -€2,954 | -80.1% |
| Income taxes | 67/77 | €1,144 | €626 | -€518 | -45.3% |
| Profit (loss) for the period | 9904 | €2,544 | €108 | -€2,437 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,544 | €108 | -€2,437 | -95.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.