JJ Studio: what changed
Two fiscal 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 Studio
Largest movements
- Receivables within one year -€40,989
down €40,989 (-80.7%), from €50,773 to €9,784
of which Trade receivables: -€49,508
- Cash +€15,901
up €15,901 (+27.4%), from €58,041 to €73,942
mainly Receivables within one year (+€40,989) and Net result for the year (+€22,476)
- Tangible fixed assets +€1,694
up €1,694 (+42.3%), from €4,008 to €5,702
- Tax, wage and social debts -€24,357
down €24,357 (-79.1%), from €30,779 to €6,423
- Reserves +€22,476
up €22,476 (+44.9%), from €50,106 to €72,582
- Other debts -€14,881
down €14,881 (-86.3%), from €17,238 to €2,357
- Advances received -€3,507
no longer reported in 2025 (was €3,507)
- Trade debts -€3,067
down €3,067 (-34.6%), from €8,853 to €5,786
- Gross operating margin -€31,910
down €31,910 (-50.4%), from €63,299 to €31,389
- Taxes -€6,426
down €6,426 (-50.0%), from €12,848 to €6,423
- Other operating charges +€1,205
new in 2025: €1,205
- Depreciation +€902
up €902 (+319.9%), from €282 to €1,185
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 | €112,983 | €90,099 | -€22,883 | -20.3% |
| Fixed assets | 21/28 | €4,008 | €5,702 | +€1,694 | +42.3% |
| Tangible fixed assets | 22/27 | €4,008 | €5,702 | +€1,694 | +42.3% |
| Furniture and vehicles | 24 | €4,008 | €5,702 | +€1,694 | +42.3% |
| Current assets | 29/58 | €108,975 | €84,397 | -€24,578 | -22.6% |
| Amounts receivable within one year | 40/41 | €50,773 | €9,784 | -€40,989 | -80.7% |
| Trade receivables | 40 | €49,508 | - | -€49,508 | |
| Other amounts receivable | 41 | €1,265 | €9,784 | +€8,519 | +673.3% |
| Cash at bank and in hand | 54/58 | €58,041 | €73,942 | +€15,901 | +27.4% |
| Deferred charges and accrued income | 490/1 | €160 | €671 | +€510 | +318.4% |
| Total equity and liabilities | 10/49 | €112,983 | €90,099 | -€22,883 | -20.3% |
| Equity | 10/15 | €52,606 | €75,082 | +€22,476 | +42.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,106 | €72,582 | +€22,476 | +44.9% |
| Distributable reserves | 133 | €50,106 | €72,582 | +€22,476 | +44.9% |
| Amounts payable | 17/49 | €60,377 | €15,018 | -€45,359 | -75.1% |
| Amounts payable within one year | 42/48 | €60,377 | €15,018 | -€45,359 | -75.1% |
| Financial debts | 43 | - | €452 | +€452 | |
| Credit institutions | 430/8 | - | €452 | +€452 | |
| Trade debts | 44 | €8,853 | €5,786 | -€3,067 | -34.6% |
| Suppliers | 440/4 | €8,853 | €5,786 | -€3,067 | -34.6% |
| Advances received on contracts in progress | 46 | €3,507 | - | -€3,507 | |
| Taxes, remuneration and social security | 45 | €30,779 | €6,423 | -€24,357 | -79.1% |
| Taxes | 450/3 | €30,779 | €6,423 | -€24,357 | -79.1% |
| Other amounts payable | 47/48 | €17,238 | €2,357 | -€14,881 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €1,185 | +€902 | +319.9% |
| Other operating charges | 640/8 | - | €1,205 | +€1,205 | |
| Gross operating margin | 9900 | €63,299 | €31,389 | -€31,910 | -50.4% |
| Operating profit (loss) | 9901 | €63,017 | €29,000 | -€34,017 | -54.0% |
| Financial income | 75/76B | €90 | €1 | -€90 | -99.4% |
| Recurring financial income | 75 | €90 | €1 | -€90 | -99.4% |
| Financial charges | 65/66B | €153 | €102 | -€51 | -33.3% |
| Recurring financial charges | 65 | €153 | €102 | -€51 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €62,954 | €28,898 | -€34,056 | -54.1% |
| Income taxes | 67/77 | €12,848 | €6,423 | -€6,426 | -50.0% |
| Profit (loss) for the period | 9904 | €50,106 | €22,476 | -€27,630 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,106 | €22,476 | -€27,630 | -55.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.