JSJ MANAGEMENT: 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.
JSJ MANAGEMENT
Largest movements
- Cash -€6,113
down €6,113 (-99.6%), from €6,137 to €25
- Tangible fixed assets -€3,507
no longer reported in 2025 (was €3,507)
- Receivables within one year -€1,324
no longer reported in 2025 (was €1,324)
- Deferred charges and accrued income -€213
no longer reported in 2025 (was €213)
- Profit (loss) carried forward -€14,948
down €14,948 (-53.0%), from -€28,211 to -€43,159
- Other debts +€6,171
up €6,171 (+36.3%), from €17,013 to €23,184
- Trade debts -€1,624
no longer reported in 2025 (was €1,624)
- Tax, wage and social debts -€756
no longer reported in 2025 (was €756)
- Depreciation -€8,769
no longer reported in 2025 (was €8,769)
- Gross operating margin +€1,458
up €1,458 (+98.7%), from -€1,478 to -€20
- Other operating charges -€579
no longer reported in 2025 (was €579)
- Financial charges -€27
down €27 (-7.5%), from €357 to €330
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,182 | €25 | -€11,157 | -99.8% |
| Fixed assets | 21/28 | €3,507 | - | -€3,507 | |
| Tangible fixed assets | 22/27 | €3,507 | - | -€3,507 | |
| Plant, machinery and equipment | 23 | €3,507 | - | -€3,507 | |
| Current assets | 29/58 | €7,675 | €25 | -€7,650 | -99.7% |
| Amounts receivable within one year | 40/41 | €1,324 | - | -€1,324 | |
| Other amounts receivable | 41 | €1,324 | - | -€1,324 | |
| Cash at bank and in hand | 54/58 | €6,137 | €25 | -€6,113 | -99.6% |
| Deferred charges and accrued income | 490/1 | €213 | - | -€213 | |
| Total equity and liabilities | 10/49 | €11,182 | €25 | -€11,157 | -99.8% |
| Equity | 10/15 | -€8,211 | -€23,159 | -€14,948 | -182% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,211 | -€43,159 | -€14,948 | -53.0% |
| Amounts payable | 17/49 | €19,393 | €23,184 | +€3,791 | +19.6% |
| Amounts payable within one year | 42/48 | €19,393 | €23,184 | +€3,791 | +19.6% |
| Trade debts | 44 | €1,624 | - | -€1,624 | |
| Suppliers | 440/4 | €1,624 | - | -€1,624 | |
| Taxes, remuneration and social security | 45 | €756 | - | -€756 | |
| Taxes | 450/3 | €756 | - | -€756 | |
| Other amounts payable | 47/48 | €17,013 | €23,184 | +€6,171 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,769 | - | -€8,769 | |
| Other operating charges | 640/8 | €579 | - | -€579 | |
| Gross operating margin | 9900 | -€1,478 | -€20 | +€1,458 | +98.7% |
| Operating profit (loss) | 9901 | -€10,825 | -€20 | +€10,805 | +99.8% |
| Financial charges | 65/66B | €357 | €330 | -€27 | -7.5% |
| Recurring financial charges | 65 | €357 | €330 | -€27 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,182 | -€350 | +€10,832 | +96.9% |
| Profit (loss) for the period | 9904 | -€11,182 | -€350 | +€10,832 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,182 | -€350 | +€10,832 | +96.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.