JJGL: 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.
JJGL
Largest movements
- Tangible fixed assets -€14,354
down €14,354 (-33.1%), from €43,351 to €28,997
- Formation expenses -€650
down €650 (-32.5%), from €2,002 to €1,352
- Profit (loss) carried forward -€16,246
down €16,246 (-42.7%), from -€38,007 to -€54,253
- Other debts +€1,479
up €1,479 (+2.2%), from €67,750 to €69,229
- Trade debts -€1,478
down €1,478 (-55.8%), from €2,648 to €1,169
- Gross operating margin +€3,478
up €3,478 (+96.7%), from -€3,598 to -€120
- Other operating charges -€383
down €383 (-66.6%), from €575 to €192
- Financial income -€52
down €52 (-17.6%), from €293 to €241
- Financial charges +€46
up €46 (+6.4%), from €725 to €771
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 | €52,982 | €37,356 | -€15,626 | -29.5% |
| Formation expenses | 20 | €2,002 | €1,352 | -€650 | -32.5% |
| Fixed assets | 21/28 | €44,578 | €29,824 | -€14,754 | -33.1% |
| Intangible fixed assets | 21 | €1,227 | €827 | -€400 | -32.6% |
| Tangible fixed assets | 22/27 | €43,351 | €28,997 | -€14,354 | -33.1% |
| Plant, machinery and equipment | 23 | €43,351 | €28,997 | -€14,354 | -33.1% |
| Current assets | 29/58 | €6,402 | €6,180 | -€222 | -3.5% |
| Stocks and contracts in progress | 3 | €2,456 | €2,456 | = | 0.0% |
| Stocks | 30/36 | €2,456 | €2,456 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €319 | €250 | -€69 | -21.7% |
| Trade receivables | 40 | €319 | €250 | -€69 | -21.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,196 | €2,020 | -€176 | -8.0% |
| Deferred charges and accrued income | 490/1 | €1,431 | €1,454 | +€23 | +1.6% |
| Total equity and liabilities | 10/49 | €52,982 | €37,356 | -€15,626 | -29.5% |
| Equity | 10/15 | -€18,007 | -€34,253 | -€16,246 | -90.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,007 | -€54,253 | -€16,246 | -42.7% |
| Amounts payable | 17/49 | €70,989 | €71,609 | +€620 | +0.9% |
| Amounts payable within one year | 42/48 | €70,555 | €70,679 | +€125 | +0.2% |
| Trade debts | 44 | €2,648 | €1,169 | -€1,478 | -55.8% |
| Suppliers | 440/4 | €2,648 | €1,169 | -€1,478 | -55.8% |
| Taxes, remuneration and social security | 45 | €157 | €281 | +€124 | +79.3% |
| Taxes | 450/3 | €157 | €281 | +€124 | +79.3% |
| Other amounts payable | 47/48 | €67,750 | €69,229 | +€1,479 | +2.2% |
| Accrued charges and deferred income | 492/3 | €435 | €930 | +€495 | +113.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,404 | €15,404 | -€0 | 0.0% |
| Other operating charges | 640/8 | €575 | €192 | -€383 | -66.6% |
| Gross operating margin | 9900 | -€3,598 | -€120 | +€3,478 | +96.7% |
| Operating profit (loss) | 9901 | -€19,577 | -€15,716 | +€3,860 | +19.7% |
| Financial income | 75/76B | €293 | €241 | -€52 | -17.6% |
| Recurring financial income | 75 | €293 | €241 | -€52 | -17.6% |
| Financial charges | 65/66B | €725 | €771 | +€46 | +6.4% |
| Recurring financial charges | 65 | €725 | €771 | +€46 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,009 | -€16,246 | +€3,763 | +18.8% |
| Profit (loss) for the period | 9904 | -€20,009 | -€16,246 | +€3,763 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,009 | -€16,246 | +€3,763 | +18.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.