JJ5: 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.
JJ5
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash +€21,299
up €21,299 (+25.5%), from €83,465 to €104,764
mainly Net result for the year (+€96,729) and Tax, wage and social debts (+€23,661)
- Receivables within one year -€3,652
down €3,652 (-15.7%), from €23,194 to €19,542
- Profit (loss) carried forward +€96,729
up €96,729 (+87.2%), from €110,967 to €207,695
- Tax, wage and social debts +€23,661
up €23,661 (+52.0%), from €45,461 to €69,122
- Gross operating margin -€21,880
down €21,880 (-15.3%), from €142,588 to €120,707
- Taxes -€5,520
down €5,520 (-17.2%), from €32,175 to €26,655
- Financial income +€2,626
up €2,626 (+399.3%), from €658 to €3,283
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 | €159,295 | €279,945 | +€120,650 | +75.7% |
| Fixed assets | 21/28 | €1,323 | €876 | -€446 | -33.7% |
| Tangible fixed assets | 22/27 | €1,323 | €876 | -€446 | -33.7% |
| Furniture and vehicles | 24 | €1,323 | €876 | -€446 | -33.7% |
| Current assets | 29/58 | €157,972 | €279,068 | +€121,096 | +76.7% |
| Amounts receivable after more than one year | 29 | €50,658 | €53,158 | +€2,500 | +4.9% |
| Other amounts receivable | 291 | €50,658 | €53,158 | +€2,500 | +4.9% |
| Amounts receivable within one year | 40/41 | €23,194 | €19,542 | -€3,652 | -15.7% |
| Trade receivables | 40 | €23,194 | €19,542 | -€3,652 | -15.7% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €83,465 | €104,764 | +€21,299 | +25.5% |
| Deferred charges and accrued income | 490/1 | €656 | €1,605 | +€950 | +144.9% |
| Total equity and liabilities | 10/49 | €159,295 | €279,945 | +€120,650 | +75.7% |
| Equity | 10/15 | €112,967 | €209,695 | +€96,729 | +85.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,967 | €207,695 | +€96,729 | +87.2% |
| Amounts payable | 17/49 | €46,328 | €70,249 | +€23,921 | +51.6% |
| Amounts payable within one year | 42/48 | €46,328 | €70,249 | +€23,921 | +51.6% |
| Trade debts | 44 | €391 | €1,111 | +€720 | +183.9% |
| Suppliers | 440/4 | €391 | €1,111 | +€720 | +183.9% |
| Taxes, remuneration and social security | 45 | €45,461 | €69,122 | +€23,661 | +52.0% |
| Taxes | 450/3 | €45,461 | €69,122 | +€23,661 | +52.0% |
| Other amounts payable | 47/48 | €476 | €16 | -€460 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €446 | +€430 | +2707.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €142,588 | €120,707 | -€21,880 | -15.3% |
| Operating profit (loss) | 9901 | €142,454 | €120,141 | -€22,313 | -15.7% |
| Financial income | 75/76B | €658 | €3,283 | +€2,626 | +399.3% |
| Recurring financial income | 75 | €658 | €3,283 | +€2,626 | +399.3% |
| Financial charges | 65/66B | €40 | €40 | +€0 | +0.9% |
| Recurring financial charges | 65 | €40 | €40 | +€0 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €143,071 | €123,384 | -€19,687 | -13.8% |
| Income taxes | 67/77 | €32,175 | €26,655 | -€5,520 | -17.2% |
| Profit (loss) for the period | 9904 | €110,896 | €96,729 | -€14,167 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €110,896 | €96,729 | -€14,167 | -12.8% |
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 4 October 2026 via checked.be.