JRJ SERVICES: 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.
JRJ SERVICES
Largest movements
- Receivables within one year -€125,475
down €125,475 (-99.3%), from €126,318 to €843
- Cash -€19,116
down €19,116 (-97.7%), from €19,567 to €451
mainly Contributions, distributions and other (-€200,000) and Debts after one year (-€33,484)
- Tangible fixed assets -€11,963
down €11,963 (-2.9%), from €412,972 to €401,009
of which Land and buildings: -€14,349
- Reserves -€129,584
down €129,584 (-48.9%), from €265,153 to €135,569
of which Distributable reserves: -€129,584
- Debts after one year -€33,484
down €33,484 (-12.6%), from €266,724 to €233,240
- Gross operating margin -€41,354
down €41,354 (-26.6%), from €155,340 to €113,987
- Taxes -€7,942
down €7,942 (-27.7%), from €28,652 to €20,710
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 | €629,924 | €473,374 | -€156,550 | -24.9% |
| Fixed assets | 21/28 | €412,972 | €401,009 | -€11,963 | -2.9% |
| Tangible fixed assets | 22/27 | €412,972 | €401,009 | -€11,963 | -2.9% |
| Land and buildings | 22 | €409,803 | €395,454 | -€14,349 | -3.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,169 | €5,555 | +€2,385 | +75.3% |
| Current assets | 29/58 | €216,952 | €72,366 | -€144,586 | -66.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €126,318 | €843 | -€125,475 | -99.3% |
| Other amounts receivable | 41 | €126,318 | €843 | -€125,475 | -99.3% |
| Cash at bank and in hand | 54/58 | €19,567 | €451 | -€19,116 | -97.7% |
| Deferred charges and accrued income | 490/1 | €1,067 | €1,071 | +€4 | +0.4% |
| Total equity and liabilities | 10/49 | €629,924 | €473,374 | -€156,550 | -24.9% |
| Equity | 10/15 | €283,753 | €154,169 | -€129,584 | -45.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265,153 | €135,569 | -€129,584 | -48.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €263,293 | €133,709 | -€129,584 | -49.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €346,171 | €319,205 | -€26,965 | -7.8% |
| Amounts payable after more than one year | 17 | €266,724 | €233,240 | -€33,484 | -12.6% |
| Financial debts | 170/4 | €266,724 | €233,240 | -€33,484 | -12.6% |
| Amounts payable within one year | 42/48 | €77,970 | €84,449 | +€6,479 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €32,651 | €33,484 | +€833 | +2.6% |
| Trade debts | 44 | €6,211 | €5,215 | -€996 | -16.0% |
| Suppliers | 440/4 | €6,211 | €5,215 | -€996 | -16.0% |
| Taxes, remuneration and social security | 45 | €39,108 | €42,876 | +€3,768 | +9.6% |
| Taxes | 450/3 | €39,108 | €42,876 | +€3,768 | +9.6% |
| Other amounts payable | 47/48 | - | €2,874 | +€2,874 | |
| Accrued charges and deferred income | 492/3 | €1,477 | €1,517 | +€40 | +2.7% |
| Remuneration, social security and pensions | 62 | €0 | €392 | +€392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,559 | €15,764 | -€795 | -4.8% |
| Other operating charges | 640/8 | €2,369 | €2,243 | -€126 | -5.3% |
| Non-recurring operating charges | 66A | €4,400 | €0 | -€4,400 | -100.0% |
| Gross operating margin | 9900 | €155,340 | €113,987 | -€41,354 | -26.6% |
| Operating profit (loss) | 9901 | €132,013 | €95,587 | -€36,426 | -27.6% |
| Financial income | 75/76B | €1,891 | €1,894 | +€3 | +0.2% |
| Recurring financial income | 75 | €1,891 | €1,894 | +€3 | +0.2% |
| Financial charges | 65/66B | €7,084 | €6,356 | -€729 | -10.3% |
| Recurring financial charges | 65 | €7,084 | €6,356 | -€729 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €126,819 | €91,126 | -€35,694 | -28.1% |
| Income taxes | 67/77 | €28,652 | €20,710 | -€7,942 | -27.7% |
| Profit (loss) for the period | 9904 | €98,168 | €70,416 | -€27,752 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,168 | €70,416 | -€27,752 | -28.3% |
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 9 October 2026 via checked.be.