De Jelle: 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.
De Jelle
Largest movements
- Cash +€10,399
up €10,399 (+319.8%), from €3,252 to €13,650
mainly Depreciation (+€7,775) and Receivables within one year (+€4,256)
- Tangible fixed assets -€5,296
down €5,296 (-20.9%), from €25,367 to €20,072
of which Furniture and vehicles: -€6,458
- Receivables within one year -€4,256
down €4,256 (-22.2%), from €19,211 to €14,955
of which Trade receivables: -€4,327
- Intangible fixed assets -€604
down €604 (-26.9%), from €2,244 to €1,640
- Debts after one year -€4,026
down €4,026 (-33.5%), from €12,015 to €7,989
- Trade debts +€2,241
new in 2025: €2,241
- Reserves +€2,233
up €2,233 (+21.5%), from €10,409 to €12,642
- Other debts -€732
down €732 (-3.4%), from €21,411 to €20,679
- Gross operating margin -€12,442
down €12,442 (-48.1%), from €25,840 to €13,399
- Depreciation -€1,924
down €1,924 (-19.8%), from €9,699 to €7,775
- Taxes -€1,475
down €1,475 (-73.7%), from €2,002 to €527
- Financial income +€593
up €593 (+2865.4%), from €21 to €614
- Financial charges -€541
down €541 (-35.8%), from €1,510 to €969
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 | €52,644 | €53,106 | +€462 | +0.9% |
| Fixed assets | 21/28 | €27,612 | €21,712 | -€5,900 | -21.4% |
| Intangible fixed assets | 21 | €2,244 | €1,640 | -€604 | -26.9% |
| Tangible fixed assets | 22/27 | €25,367 | €20,072 | -€5,296 | -20.9% |
| Plant, machinery and equipment | 23 | €1,142 | €2,304 | +€1,162 | +101.8% |
| Furniture and vehicles | 24 | €24,225 | €17,768 | -€6,458 | -26.7% |
| Current assets | 29/58 | €25,033 | €31,394 | +€6,362 | +25.4% |
| Amounts receivable within one year | 40/41 | €19,211 | €14,955 | -€4,256 | -22.2% |
| Trade receivables | 40 | €17,043 | €12,716 | -€4,327 | -25.4% |
| Other amounts receivable | 41 | €2,168 | €2,239 | +€71 | +3.3% |
| Cash at bank and in hand | 54/58 | €3,252 | €13,650 | +€10,399 | +319.8% |
| Deferred charges and accrued income | 490/1 | €2,570 | €2,789 | +€219 | +8.5% |
| Total equity and liabilities | 10/49 | €52,644 | €53,106 | +€462 | +0.9% |
| Equity | 10/15 | €13,409 | €15,642 | +€2,233 | +16.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,409 | €12,642 | +€2,233 | +21.5% |
| Distributable reserves | 133 | €10,409 | €12,642 | +€2,233 | +21.5% |
| Amounts payable | 17/49 | €39,236 | €37,464 | -€1,771 | -4.5% |
| Amounts payable after more than one year | 17 | €12,015 | €7,989 | -€4,026 | -33.5% |
| Financial debts | 170/4 | €12,015 | €7,989 | -€4,026 | -33.5% |
| Amounts payable within one year | 42/48 | €27,221 | €29,475 | +€2,254 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €3,807 | €4,026 | +€218 | +5.7% |
| Trade debts | 44 | - | €2,241 | +€2,241 | |
| Suppliers | 440/4 | - | €2,241 | +€2,241 | |
| Taxes, remuneration and social security | 45 | €2,002 | €2,530 | +€527 | +26.3% |
| Taxes | 450/3 | €2,002 | €2,530 | +€527 | +26.3% |
| Other amounts payable | 47/48 | €21,411 | €20,679 | -€732 | -3.4% |
| Non-recurring operating income | 76A | €14,836 | - | -€14,836 | |
| Remuneration, social security and pensions | 62 | €266 | €143 | -€122 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,699 | €7,775 | -€1,924 | -19.8% |
| Other operating charges | 640/8 | €1,976 | €2,365 | +€390 | +19.7% |
| Gross operating margin | 9900 | €25,840 | €13,399 | -€12,442 | -48.1% |
| Operating profit (loss) | 9901 | €13,900 | €3,115 | -€10,785 | -77.6% |
| Financial income | 75/76B | €21 | €614 | +€593 | +2865.4% |
| Recurring financial income | 75 | €21 | €614 | +€593 | +2865.4% |
| Financial charges | 65/66B | €1,510 | €969 | -€541 | -35.8% |
| Recurring financial charges | 65 | €1,510 | €969 | -€541 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €12,411 | €2,760 | -€9,651 | -77.8% |
| Income taxes | 67/77 | €2,002 | €527 | -€1,475 | -73.7% |
| Profit (loss) for the period | 9904 | €10,409 | €2,233 | -€8,176 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,409 | €2,233 | -€8,176 | -78.5% |
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 6 October 2026 via checked.be.