JJCHB Law: 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.
JJCHB Law
Largest movements
- Receivables within one year +€8,154
new in 2025: €8,154
of which Other amounts receivable: +€5,707
- Cash -€6,688
down €6,688 (-35.8%), from €18,699 to €12,011
mainly Receivables within one year (-€8,154) and Debts after one year (-€6,178)
- Deferred charges and accrued income +€3,615
new in 2025: €3,615
- Tangible fixed assets +€1,629
new in 2025: €1,629
- Reserves +€10,617
up €10,617 (+327%), from €3,249 to €13,866
- Debts after one year -€6,178
down €6,178 (-100%), from €6,178 to €0
- Trade debts +€1,434
up €1,434 (+143%), from €1,000 to €2,434
- Tax, wage and social debts +€836
up €836 (+15.9%), from €5,272 to €6,108
- Gross operating margin +€12,441
up €12,441 (+223%), from €5,586 to €18,026
- Taxes +€5,040
up €5,040 (+310%), from €1,627 to €6,667
- Depreciation +€318
new in 2025: €318
- Other operating charges -€244
down €244 (-34.4%), from €709 to €465
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 | €18,699 | €25,408 | +€6,709 | +35.9% |
| Fixed assets | 21/28 | - | €1,629 | +€1,629 | |
| Tangible fixed assets | 22/27 | - | €1,629 | +€1,629 | |
| Furniture and vehicles | 24 | - | €1,629 | +€1,629 | |
| Current assets | 29/58 | €18,699 | €23,779 | +€5,080 | +27.2% |
| Amounts receivable within one year | 40/41 | - | €8,154 | +€8,154 | |
| Trade receivables | 40 | - | €2,447 | +€2,447 | |
| Other amounts receivable | 41 | - | €5,707 | +€5,707 | |
| Cash at bank and in hand | 54/58 | €18,699 | €12,011 | -€6,688 | -35.8% |
| Deferred charges and accrued income | 490/1 | - | €3,615 | +€3,615 | |
| Total equity and liabilities | 10/49 | €18,699 | €25,408 | +€6,709 | +35.9% |
| Equity | 10/15 | €6,249 | €16,866 | +€10,617 | +170% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €3,249 | €13,866 | +€10,617 | +327% |
| Distributable reserves | 133 | €3,249 | €13,866 | +€10,617 | +327% |
| Amounts payable | 17/49 | €12,449 | €8,542 | -€3,908 | -31.4% |
| Amounts payable after more than one year | 17 | €6,178 | €0 | -€6,178 | -100% |
| Financial debts | 170/4 | €6,178 | €0 | -€6,178 | -100% |
| Amounts payable within one year | 42/48 | €6,272 | €8,542 | +€2,270 | +36.2% |
| Trade debts | 44 | €1,000 | €2,434 | +€1,434 | +143% |
| Suppliers | 440/4 | €1,000 | €2,434 | +€1,434 | +143% |
| Taxes, remuneration and social security | 45 | €5,272 | €6,108 | +€836 | +15.9% |
| Taxes | 450/3 | €5,272 | €6,108 | +€836 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €318 | +€318 | |
| Other operating charges | 640/8 | €709 | €465 | -€244 | -34.4% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €5,586 | €18,026 | +€12,441 | +223% |
| Operating profit (loss) | 9901 | €4,876 | €17,193 | +€12,316 | +253% |
| Financial income | 75/76B | - | €155 | +€155 | |
| Recurring financial income | 75 | - | €155 | +€155 | |
| Financial charges | 65/66B | €0 | €64 | +€64 | +635,200% |
| Recurring financial charges | 65 | €0 | €64 | +€64 | +635,200% |
| Profit (loss) for the period before taxes | 9903 | €4,876 | €17,284 | +€12,407 | +254% |
| Income taxes | 67/77 | €1,627 | €6,667 | +€5,040 | +310% |
| Profit (loss) for the period | 9904 | €3,249 | €10,617 | +€7,367 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €3,249 | €10,617 | +€7,367 | +227% |
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 20 October 2026 via checked.be.