JJ Services Srl: 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 Services Srl
Largest movements
- Receivables within one year -€47,738
down €47,738 (-78.4%), from €60,911 to €13,173
of which Trade receivables: -€59,854
- Cash -€1,038
down €1,038 (-13.1%), from €7,914 to €6,877
mainly Net result for the year (-€41,532) and Contributions, distributions and other (-€6,824)
- Profit (loss) carried forward -€41,532
down €41,532, from €0 to -€41,532
- Reserves -€6,824
down €6,824 (-10.7%), from €63,881 to €57,057
- Tax, wage and social debts -€1,564
down €1,564 (-38.7%), from €4,045 to €2,481
- Write-downs +€61,916
new in 2025: €61,916
- Gross operating margin -€17,147
down €17,147 (-41.2%), from €41,602 to €24,455
- Taxes -€8,444
down €8,444 (-97.4%), from €8,671 to €227
- Other operating charges -€512
down €512 (-24.6%), from €2,083 to €1,571
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 | €71,042 | €21,881 | -€49,161 | -69.2% |
| Fixed assets | 21/28 | €331 | €48 | -€283 | -85.5% |
| Tangible fixed assets | 22/27 | €331 | €48 | -€283 | -85.5% |
| Furniture and vehicles | 24 | €331 | €48 | -€283 | -85.5% |
| Current assets | 29/58 | €70,711 | €21,833 | -€48,878 | -69.1% |
| Amounts receivable within one year | 40/41 | €60,911 | €13,173 | -€47,738 | -78.4% |
| Trade receivables | 40 | €60,580 | €726 | -€59,854 | -98.8% |
| Other amounts receivable | 41 | €331 | €12,447 | +€12,116 | +3,661% |
| Cash at bank and in hand | 54/58 | €7,914 | €6,877 | -€1,038 | -13.1% |
| Deferred charges and accrued income | 490/1 | €1,886 | €1,783 | -€102 | -5.4% |
| Total equity and liabilities | 10/49 | €71,042 | €21,881 | -€49,161 | -69.2% |
| Equity | 10/15 | €65,381 | €17,025 | -€48,355 | -74.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €63,881 | €57,057 | -€6,824 | -10.7% |
| Distributable reserves | 133 | €63,881 | €57,057 | -€6,824 | -10.7% |
| Profit (loss) carried forward | 14 | €0 | -€41,532 | -€41,532 | |
| Amounts payable | 17/49 | €5,661 | €4,855 | -€806 | -14.2% |
| Amounts payable within one year | 42/48 | €5,661 | €4,855 | -€806 | -14.2% |
| Financial debts | 43 | - | €72 | +€72 | |
| Credit institutions | 430/8 | - | €72 | +€72 | |
| Trade debts | 44 | €1,617 | €2,302 | +€686 | +42.4% |
| Suppliers | 440/4 | €1,617 | €2,302 | +€686 | +42.4% |
| Taxes, remuneration and social security | 45 | €4,045 | €2,481 | -€1,564 | -38.7% |
| Taxes | 450/3 | €4,045 | €2,481 | -€1,564 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €283 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €61,916 | +€61,916 | |
| Other operating charges | 640/8 | €2,083 | €1,571 | -€512 | -24.6% |
| Gross operating margin | 9900 | €41,602 | €24,455 | -€17,147 | -41.2% |
| Operating profit (loss) | 9901 | €39,236 | -€39,315 | -€78,551 | |
| Financial income | 75/76B | €250 | €209 | -€41 | -16.3% |
| Recurring financial income | 75 | €250 | €209 | -€41 | -16.3% |
| Financial charges | 65/66B | €2,566 | €2,199 | -€367 | -14.3% |
| Recurring financial charges | 65 | €2,566 | €2,199 | -€367 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €36,920 | -€41,305 | -€78,225 | |
| Income taxes | 67/77 | €8,671 | €227 | -€8,444 | -97.4% |
| Profit (loss) for the period | 9904 | €28,249 | -€41,532 | -€69,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,249 | -€41,532 | -€69,781 |
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 16 October 2026 via checked.be.