ByJazz: 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.
ByJazz
Largest movements
- Receivables within one year -€24,691
down €24,691 (-63.4%), from €38,938 to €14,247
of which Other amounts receivable: -€25,614
- Intangible fixed assets -€10,620
down €10,620 (-80.0%), from €13,275 to €2,655
- Cash +€5,968
up €5,968 (+9.4%), from €63,431 to €69,399
mainly Receivables within one year (+€24,691) and Net result for the year (+€18,940)
- Tangible fixed assets -€1,837
down €1,837 (-36.7%), from €5,001 to €3,164
- Other debts -€19,949
down €19,949 (-95.5%), from €20,886 to €937
- Tax, wage and social debts -€7,225
down €7,225 (-37.2%), from €19,413 to €12,188
- Trade debts -€4,451
no longer reported in 2025 (was €4,451)
- Gross operating margin -€18,947
down €18,947 (-31.6%), from €59,971 to €41,024
- Depreciation -€4,473
down €4,473 (-25.0%), from €17,879 to €13,406
- Taxes -€2,664
down €2,664 (-21.7%), from €12,296 to €9,632
- Other operating charges -€1,273
down €1,273 (-76.1%), from €1,672 to €400
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 | €123,759 | €92,327 | -€31,432 | -25.4% |
| Fixed assets | 21/28 | €18,276 | €5,819 | -€12,457 | -68.2% |
| Intangible fixed assets | 21 | €13,275 | €2,655 | -€10,620 | -80.0% |
| Tangible fixed assets | 22/27 | €5,001 | €3,164 | -€1,837 | -36.7% |
| Furniture and vehicles | 24 | €5,001 | €3,164 | -€1,837 | -36.7% |
| Current assets | 29/58 | €105,483 | €86,508 | -€18,975 | -18.0% |
| Amounts receivable within one year | 40/41 | €38,938 | €14,247 | -€24,691 | -63.4% |
| Trade receivables | 40 | €12,197 | €13,120 | +€923 | +7.6% |
| Other amounts receivable | 41 | €26,741 | €1,127 | -€25,614 | -95.8% |
| Cash at bank and in hand | 54/58 | €63,431 | €69,399 | +€5,968 | +9.4% |
| Deferred charges and accrued income | 490/1 | €3,114 | €2,862 | -€252 | -8.1% |
| Total equity and liabilities | 10/49 | €123,759 | €92,327 | -€31,432 | -25.4% |
| Equity | 10/15 | €79,009 | €79,202 | +€193 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,409 | €60,602 | +€193 | +0.3% |
| 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 | €58,549 | €58,742 | +€193 | +0.3% |
| Amounts payable | 17/49 | €44,750 | €13,125 | -€31,625 | -70.7% |
| Amounts payable within one year | 42/48 | €44,750 | €13,125 | -€31,625 | -70.7% |
| Trade debts | 44 | €4,451 | - | -€4,451 | |
| Suppliers | 440/4 | €4,451 | - | -€4,451 | |
| Taxes, remuneration and social security | 45 | €19,413 | €12,188 | -€7,225 | -37.2% |
| Taxes | 450/3 | €19,413 | €12,188 | -€7,225 | -37.2% |
| Other amounts payable | 47/48 | €20,886 | €937 | -€19,949 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,879 | €13,406 | -€4,473 | -25.0% |
| Other operating charges | 640/8 | €1,672 | €400 | -€1,273 | -76.1% |
| Gross operating margin | 9900 | €59,971 | €41,024 | -€18,947 | -31.6% |
| Operating profit (loss) | 9901 | €40,420 | €27,218 | -€13,201 | -32.7% |
| Financial income | 75/76B | €976 | €1,552 | +€576 | +59.1% |
| Recurring financial income | 75 | €976 | €1,552 | +€576 | +59.1% |
| Financial charges | 65/66B | €293 | €199 | -€95 | -32.3% |
| Recurring financial charges | 65 | €293 | €199 | -€95 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €41,102 | €28,572 | -€12,530 | -30.5% |
| Income taxes | 67/77 | €12,296 | €9,632 | -€2,664 | -21.7% |
| Profit (loss) for the period | 9904 | €28,806 | €18,940 | -€9,866 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,806 | €18,940 | -€9,866 | -34.3% |
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 11 October 2026 via checked.be.