JJINVEST: 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.
JJINVEST
Largest movements
- Tangible fixed assets -€12,632
down €12,632 (-35.9%), from €35,184 to €22,553
of which Plant, machinery and equipment: -€7,722
- Cash +€9,177
up €9,177 (+693%), from €1,324 to €10,501
mainly Net result for the year (+€32,163) and Other debts (+€20,005)
- Receivables within one year +€1,924
up €1,924 (+7.3%), from €26,330 to €28,254
of which Other amounts receivable: +€1,150
- Deferred charges and accrued income -€774
no longer reported in 2025 (was €774)
- Contributions -€55,000
down €55,000 (-9.5%), from €578,000 to €523,000
- Profit (loss) carried forward +€32,163
up €32,163 (+6.2%), from -€520,555 to -€488,393
- Other debts +€20,005
up €20,005 (+1,337%), from €1,497 to €21,502
- Tax, wage and social debts +€668
up €668 (+17.7%), from €3,776 to €4,444
- Gross operating margin +€10,614
up €10,614 (+28.5%), from €37,287 to €47,901
- Other operating charges -€631
down €631 (-33.2%), from €1,903 to €1,271
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 | €63,612 | €61,308 | -€2,304 | -3.6% |
| Fixed assets | 21/28 | €35,184 | €22,553 | -€12,632 | -35.9% |
| Tangible fixed assets | 22/27 | €35,184 | €22,553 | -€12,632 | -35.9% |
| Plant, machinery and equipment | 23 | €16,507 | €8,785 | -€7,722 | -46.8% |
| Furniture and vehicles | 24 | €17,495 | €12,851 | -€4,644 | -26.5% |
| Other tangible fixed assets | 26 | €1,182 | €916 | -€266 | -22.5% |
| Current assets | 29/58 | €28,427 | €38,755 | +€10,328 | +36.3% |
| Amounts receivable within one year | 40/41 | €26,330 | €28,254 | +€1,924 | +7.3% |
| Trade receivables | 40 | €26,330 | €27,104 | +€774 | +2.9% |
| Other amounts receivable | 41 | - | €1,150 | +€1,150 | |
| Cash at bank and in hand | 54/58 | €1,324 | €10,501 | +€9,177 | +693% |
| Deferred charges and accrued income | 490/1 | €774 | - | -€774 | |
| Total equity and liabilities | 10/49 | €63,612 | €61,308 | -€2,304 | -3.6% |
| Equity | 10/15 | €57,445 | €34,607 | -€22,837 | -39.8% |
| Contributions | 10/11 | €578,000 | €523,000 | -€55,000 | -9.5% |
| Profit (loss) carried forward | 14 | -€520,555 | -€488,393 | +€32,163 | +6.2% |
| Amounts payable | 17/49 | €6,167 | €26,701 | +€20,533 | +333% |
| Amounts payable within one year | 42/48 | €6,167 | €26,701 | +€20,533 | +333% |
| Trade debts | 44 | €895 | €755 | -€140 | -15.6% |
| Suppliers | 440/4 | €895 | €755 | -€140 | -15.6% |
| Taxes, remuneration and social security | 45 | €3,776 | €4,444 | +€668 | +17.7% |
| Taxes | 450/3 | €3,776 | €4,444 | +€668 | +17.7% |
| Other amounts payable | 47/48 | €1,497 | €21,502 | +€20,005 | +1,337% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,600 | €13,912 | +€311 | +2.3% |
| Other operating charges | 640/8 | €1,903 | €1,271 | -€631 | -33.2% |
| Gross operating margin | 9900 | €37,287 | €47,901 | +€10,614 | +28.5% |
| Operating profit (loss) | 9901 | €21,784 | €32,719 | +€10,934 | +50.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | +3,720% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +3,720% |
| Financial charges | 65/66B | €290 | €230 | -€60 | -20.8% |
| Recurring financial charges | 65 | €290 | €230 | -€60 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €21,494 | €32,491 | +€10,997 | +51.2% |
| Income taxes | 67/77 | €350 | €328 | -€22 | -6.4% |
| Profit (loss) for the period | 9904 | €21,144 | €32,163 | +€11,019 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,144 | €32,163 | +€11,019 | +52.1% |
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 15 October 2026 via checked.be.