JJR PROJECTS: 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.
JJR PROJECTS
Largest movements
- Cash +€11,768
up €11,768 (+243.0%), from €4,843 to €16,611
mainly Trade debts (+€8,368) and Accrued charges and deferred income (+€6,219)
- Tangible fixed assets +€4,265
up €4,265 (+98.5%), from €4,330 to €8,595
of which Furniture and vehicles: +€5,144
- Receivables within one year -€1,325
down €1,325 (-4.7%), from €28,029 to €26,704
of which Trade receivables: -€2,782
- Trade debts +€8,368
up €8,368 (+192.1%), from €4,356 to €12,724
- Accrued charges and deferred income +€6,219
up €6,219 (+845.4%), from €736 to €6,954
- Profit (loss) carried forward +€2,877
up €2,877 (+13.3%), from €21,644 to €24,521
- Tax, wage and social debts -€2,592
down €2,592 (-38.1%), from €6,803 to €4,211
of which Remuneration and social security: -€2,750
- Other operating charges +€8,634
up €8,634 (+830.1%), from €1,040 to €9,674
- Depreciation +€2,037
up €2,037 (+111.6%), from €1,826 to €3,863
- Gross operating margin +€2,022
up €2,022 (+12.1%), from €16,686 to €18,708
- Taxes -€1,905
down €1,905 (-61.2%), from €3,112 to €1,207
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 | €37,202 | €51,910 | +€14,708 | +39.5% |
| Fixed assets | 21/28 | €4,330 | €8,595 | +€4,265 | +98.5% |
| Tangible fixed assets | 22/27 | €4,330 | €8,595 | +€4,265 | +98.5% |
| Plant, machinery and equipment | 23 | €3,748 | €2,868 | -€880 | -23.5% |
| Furniture and vehicles | 24 | €582 | €5,727 | +€5,144 | +883.7% |
| Current assets | 29/58 | €32,872 | €43,315 | +€10,443 | +31.8% |
| Amounts receivable within one year | 40/41 | €28,029 | €26,704 | -€1,325 | -4.7% |
| Trade receivables | 40 | €28,029 | €25,248 | -€2,782 | -9.9% |
| Other amounts receivable | 41 | €0 | €1,457 | +€1,457 | |
| Cash at bank and in hand | 54/58 | €4,843 | €16,611 | +€11,768 | +243.0% |
| Total equity and liabilities | 10/49 | €37,202 | €51,910 | +€14,708 | +39.5% |
| Equity | 10/15 | €25,144 | €28,021 | +€2,877 | +11.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,644 | €24,521 | +€2,877 | +13.3% |
| Amounts payable | 17/49 | €12,059 | €23,889 | +€11,831 | +98.1% |
| Amounts payable within one year | 42/48 | €11,323 | €16,935 | +€5,612 | +49.6% |
| Trade debts | 44 | €4,356 | €12,724 | +€8,368 | +192.1% |
| Suppliers | 440/4 | €4,356 | €12,724 | +€8,368 | +192.1% |
| Taxes, remuneration and social security | 45 | €6,803 | €4,211 | -€2,592 | -38.1% |
| Taxes | 450/3 | €4,053 | €4,211 | +€158 | +3.9% |
| Remuneration and social security | 454/9 | €2,750 | €0 | -€2,750 | -100.0% |
| Other amounts payable | 47/48 | €164 | €0 | -€164 | -100.0% |
| Accrued charges and deferred income | 492/3 | €736 | €6,954 | +€6,219 | +845.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,826 | €3,863 | +€2,037 | +111.6% |
| Other operating charges | 640/8 | €1,040 | €9,674 | +€8,634 | +830.1% |
| Gross operating margin | 9900 | €16,686 | €18,708 | +€2,022 | +12.1% |
| Operating profit (loss) | 9901 | €13,820 | €5,171 | -€8,649 | -62.6% |
| Financial income | 75/76B | €9 | €40 | +€30 | +331.7% |
| Recurring financial income | 75 | €9 | €40 | +€30 | +331.7% |
| Financial charges | 65/66B | €954 | €1,126 | +€172 | +18.0% |
| Recurring financial charges | 65 | €954 | €1,126 | +€172 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €12,875 | €4,084 | -€8,790 | -68.3% |
| Income taxes | 67/77 | €3,112 | €1,207 | -€1,905 | -61.2% |
| Profit (loss) for the period | 9904 | €9,763 | €2,877 | -€6,886 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,763 | €2,877 | -€6,886 | -70.5% |
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 8 October 2026 via checked.be.