FEYS JANN: 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.
FEYS JANN
Largest movements
- Cash -€184,331
down €184,331 (-99.2%), from €185,911 to €1,579
mainly Trade debts (-€239,890) and Investment in fixed assets (net) (-€106,257)
- Tangible fixed assets +€54,683
up €54,683 (+21.3%), from €256,467 to €311,150
of which Furniture and vehicles: +€55,014
- Trade debts -€239,890
down €239,890 (-96.5%), from €248,503 to €8,613
- Reserves +€77,830
up €77,830 (+189%), from €41,154 to €118,984
of which Tax-exempt reserves: +€75,000
- Current portion of long-term debt +€22,076
up €22,076 (+87.5%), from €25,242 to €47,318
- Debts after one year +€20,619
up €20,619 (+10.4%), from €197,685 to €218,303
- Other debts -€16,278
no longer reported in 2025 (was €16,278)
- Financial income +€78,921
up €78,921 (+19,730,358%), from €0 to €78,922
of which Non-recurring financial income: +€75,000
- Depreciation +€34,576
up €34,576 (+203%), from €16,998 to €51,574
- Gross operating margin +€14,880
up €14,880 (+28.5%), from €52,226 to €67,106
- Financial charges +€6,233
up €6,233 (+628%), from €992 to €7,225
- Other operating charges -€4,980
down €4,980 (-34.6%), from €14,378 to €9,398
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.
Derived cash bridge
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 | €546,576 | €413,636 | -€132,941 | -24.3% |
| Fixed assets | 21/28 | €256,737 | €311,420 | +€54,683 | +21.3% |
| Tangible fixed assets | 22/27 | €256,467 | €311,150 | +€54,683 | +21.3% |
| Plant, machinery and equipment | 23 | €331 | - | -€331 | |
| Furniture and vehicles | 24 | €256,136 | €311,150 | +€55,014 | +21.5% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €289,839 | €102,215 | -€187,624 | -64.7% |
| Amounts receivable within one year | 40/41 | €103,928 | €100,636 | -€3,292 | -3.2% |
| Trade receivables | 40 | €60,374 | €100,603 | +€40,229 | +66.6% |
| Other amounts receivable | 41 | €43,554 | €33 | -€43,521 | -99.9% |
| Cash at bank and in hand | 54/58 | €185,911 | €1,579 | -€184,331 | -99.2% |
| Total equity and liabilities | 10/49 | €546,576 | €413,636 | -€132,941 | -24.3% |
| Equity | 10/15 | €53,554 | €131,384 | +€77,830 | +145% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,154 | €118,984 | +€77,830 | +189% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €75,000 | +€75,000 | |
| Distributable reserves | 133 | €39,294 | €42,124 | +€2,830 | +7.2% |
| Amounts payable | 17/49 | €493,022 | €282,251 | -€210,771 | -42.8% |
| Amounts payable after more than one year | 17 | €197,685 | €218,303 | +€20,619 | +10.4% |
| Financial debts | 170/4 | €197,685 | €218,303 | +€20,619 | +10.4% |
| Amounts payable within one year | 42/48 | €295,337 | €63,948 | -€231,389 | -78.3% |
| Current portion of amounts payable after more than one year | 42 | €25,242 | €47,318 | +€22,076 | +87.5% |
| Trade debts | 44 | €248,503 | €8,613 | -€239,890 | -96.5% |
| Suppliers | 440/4 | €248,503 | €8,613 | -€239,890 | -96.5% |
| Advances received on contracts in progress | 46 | €5,000 | €3,789 | -€1,211 | -24.2% |
| Taxes, remuneration and social security | 45 | €315 | €4,228 | +€3,914 | +1,244% |
| Taxes | 450/3 | €315 | €4,228 | +€3,914 | +1,244% |
| Other amounts payable | 47/48 | €16,278 | - | -€16,278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,998 | €51,574 | +€34,576 | +203% |
| Other operating charges | 640/8 | €14,378 | €9,398 | -€4,980 | -34.6% |
| Gross operating margin | 9900 | €52,226 | €67,106 | +€14,880 | +28.5% |
| Operating profit (loss) | 9901 | €20,849 | €6,133 | -€14,716 | -70.6% |
| Financial income | 75/76B | €0 | €78,922 | +€78,921 | +19,730,358% |
| Recurring financial income | 75 | €0 | €3,922 | +€3,921 | +980,358% |
| Non-recurring financial income | 76B | - | €75,000 | +€75,000 | |
| Financial charges | 65/66B | €992 | €7,225 | +€6,233 | +628% |
| Recurring financial charges | 65 | €992 | €7,225 | +€6,233 | +628% |
| Profit (loss) for the period before taxes | 9903 | €19,857 | €77,830 | +€57,973 | +292% |
| Income taxes | 67/77 | €315 | - | -€315 | |
| Profit (loss) for the period | 9904 | €19,543 | €77,830 | +€58,287 | +298% |
| Transfer to tax-exempt reserves | 689 | - | €75,000 | +€75,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,543 | €2,830 | -€16,713 | -85.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.