JJ Office: 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 Office
Largest movements
- Cash +€30,933
up €30,933 (+89.1%), from €34,733 to €65,666
mainly Net result for the year (+€51,601) and Depreciation (+€16,018)
- Tangible fixed assets -€10,691
down €10,691 (-2.6%), from €415,023 to €404,332
of which Land and buildings: -€12,202
- Reserves +€51,601
up €51,601 (+143%), from €36,149 to €87,750
- Debts after one year -€23,040
down €23,040 (-6.0%), from €383,865 to €360,825
- Tax, wage and social debts -€6,343
down €6,343 (-51.1%), from €12,418 to €6,075
- Depreciation -€74,222
down €74,222 (-82.2%), from €90,240 to €16,018
- Taxes +€11,188
new in 2025: €11,188
- Other operating charges -€3,805
down €3,805 (-87.8%), from €4,333 to €528
- Financial charges +€3,276
up €3,276 (+30.6%), from €10,706 to €13,982
- Gross operating margin -€2,138
down €2,138 (-2.2%), from €95,455 to €93,317
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 | €466,085 | €488,655 | +€22,570 | +4.8% |
| Fixed assets | 21/28 | €415,023 | €404,332 | -€10,691 | -2.6% |
| Tangible fixed assets | 22/27 | €415,023 | €404,332 | -€10,691 | -2.6% |
| Land and buildings | 22 | €403,546 | €391,344 | -€12,202 | -3.0% |
| Plant, machinery and equipment | 23 | €1,424 | €957 | -€467 | -32.8% |
| Furniture and vehicles | 24 | €7,743 | €5,839 | -€1,904 | -24.6% |
| Other tangible fixed assets | 26 | €2,311 | €6,192 | +€3,881 | +168% |
| Current assets | 29/58 | €51,061 | €84,323 | +€33,262 | +65.1% |
| Amounts receivable within one year | 40/41 | €16,058 | €18,485 | +€2,427 | +15.1% |
| Trade receivables | 40 | €16,058 | €16,565 | +€507 | +3.2% |
| Other amounts receivable | 41 | - | €1,920 | +€1,920 | |
| Cash at bank and in hand | 54/58 | €34,733 | €65,666 | +€30,933 | +89.1% |
| Deferred charges and accrued income | 490/1 | €270 | €171 | -€99 | -36.5% |
| Total equity and liabilities | 10/49 | €466,085 | €488,655 | +€22,570 | +4.8% |
| Equity | 10/15 | €41,149 | €92,750 | +€51,601 | +125% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,149 | €87,750 | +€51,601 | +143% |
| Distributable reserves | 133 | €36,149 | €87,750 | +€51,601 | +143% |
| Amounts payable | 17/49 | €424,935 | €395,905 | -€29,031 | -6.8% |
| Amounts payable after more than one year | 17 | €383,865 | €360,825 | -€23,040 | -6.0% |
| Financial debts | 170/4 | €383,865 | €360,825 | -€23,040 | -6.0% |
| Amounts payable within one year | 42/48 | €41,070 | €35,079 | -€5,991 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €22,254 | €23,040 | +€786 | +3.5% |
| Trade debts | 44 | €699 | €886 | +€187 | +26.8% |
| Suppliers | 440/4 | €699 | €886 | +€187 | +26.8% |
| Taxes, remuneration and social security | 45 | €12,418 | €6,075 | -€6,343 | -51.1% |
| Taxes | 450/3 | €12,418 | €6,075 | -€6,343 | -51.1% |
| Other amounts payable | 47/48 | €5,699 | €5,078 | -€621 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,240 | €16,018 | -€74,222 | -82.2% |
| Other operating charges | 640/8 | €4,333 | €528 | -€3,805 | -87.8% |
| Gross operating margin | 9900 | €95,455 | €93,317 | -€2,138 | -2.2% |
| Operating profit (loss) | 9901 | €882 | €76,771 | +€75,889 | +8,606% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.9% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.9% |
| Financial charges | 65/66B | €10,706 | €13,982 | +€3,276 | +30.6% |
| Recurring financial charges | 65 | €10,706 | €13,982 | +€3,276 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,816 | €62,789 | +€72,605 | |
| Income taxes | 67/77 | - | €11,188 | +€11,188 | |
| Profit (loss) for the period | 9904 | -€9,816 | €51,601 | +€61,417 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,816 | €51,601 | +€61,417 |
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 21 October 2026 via checked.be.