Group Jelle: 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.
Group Jelle
Largest movements
- Receivables after one year +€168,652
up €168,652 (+240.9%), from €70,000 to €238,652
- Receivables within one year -€157,730
down €157,730 (-70.0%), from €225,376 to €67,646
of which Other amounts receivable: -€141,573
- Tangible fixed assets +€116,788
up €116,788 (+40.3%), from €289,691 to €406,479
of which Furniture and vehicles: +€113,874
- Cash -€13,017
down €13,017 (-12.0%), from €108,590 to €95,573
mainly Contributions, distributions and other (-€362,963) and Receivables after one year (-€168,652)
- Other debts +€112,229
up €112,229 (+28.9%), from €387,920 to €500,149
- Tax, wage and social debts -€92,067
down €92,067 (-91.1%), from €101,074 to €9,006
of which Taxes: -€87,067
- Debts after one year +€64,635
up €64,635 (+30.6%), from €211,150 to €275,785
- Current portion of long-term debt +€29,545
up €29,545 (+213.3%), from €13,850 to €43,395
- Gross operating margin +€106,241
up €106,241 (+29.9%), from €355,005 to €461,246
- Financial income +€60,062
up €60,062 (+282.9%), from €21,232 to €81,293
of which Non-recurring financial income: +€53,595
- Depreciation +€28,777
up €28,777 (+168.0%), from €17,131 to €45,908
- Other operating charges +€19,509
up €19,509 (+953.7%), from €2,046 to €21,555
- Taxes +€17,997
up €17,997 (+21.4%), from €84,118 to €102,115
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 | €791,537 | €906,061 | +€114,525 | +14.5% |
| Fixed assets | 21/28 | €385,020 | €501,808 | +€116,788 | +30.3% |
| Tangible fixed assets | 22/27 | €289,691 | €406,479 | +€116,788 | +40.3% |
| Land and buildings | 22 | €213,641 | €202,397 | -€11,244 | -5.3% |
| Plant, machinery and equipment | 23 | - | €2,932 | +€2,932 | |
| Furniture and vehicles | 24 | €12,346 | €126,220 | +€113,874 | +922.4% |
| Other tangible fixed assets | 26 | €63,704 | €74,930 | +€11,227 | +17.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €95,329 | €95,329 | = | 0.0% |
| Current assets | 29/58 | €406,517 | €404,253 | -€2,264 | -0.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €238,652 | +€168,652 | +240.9% |
| Other amounts receivable | 291 | €70,000 | €238,652 | +€168,652 | +240.9% |
| Amounts receivable within one year | 40/41 | €225,376 | €67,646 | -€157,730 | -70.0% |
| Trade receivables | 40 | €43,804 | €27,647 | -€16,157 | -36.9% |
| Other amounts receivable | 41 | €181,572 | €39,999 | -€141,573 | -78.0% |
| Cash at bank and in hand | 54/58 | €108,590 | €95,573 | -€13,017 | -12.0% |
| Deferred charges and accrued income | 490/1 | €2,551 | €2,383 | -€168 | -6.6% |
| Total equity and liabilities | 10/49 | €791,537 | €906,061 | +€114,525 | +14.5% |
| Equity | 10/15 | €24,860 | €18,600 | -€6,260 | -25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,260 | €0 | -€6,260 | -100.0% |
| Distributable reserves | 133 | €6,260 | €0 | -€6,260 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €766,676 | €887,461 | +€120,785 | +15.8% |
| Amounts payable after more than one year | 17 | €211,150 | €275,785 | +€64,635 | +30.6% |
| Financial debts | 170/4 | €211,150 | €275,785 | +€64,635 | +30.6% |
| Amounts payable within one year | 42/48 | €555,527 | €611,677 | +€56,150 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €13,850 | €43,395 | +€29,545 | +213.3% |
| Financial debts | 43 | €52,162 | €50,352 | -€1,810 | -3.5% |
| Credit institutions | 430/8 | €52,162 | €50,352 | -€1,810 | -3.5% |
| Trade debts | 44 | €521 | €8,774 | +€8,253 | +1583.6% |
| Suppliers | 440/4 | €521 | €8,774 | +€8,253 | +1583.6% |
| Taxes, remuneration and social security | 45 | €101,074 | €9,006 | -€92,067 | -91.1% |
| Taxes | 450/3 | €96,074 | €9,006 | -€87,067 | -90.6% |
| Remuneration and social security | 454/9 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts payable | 47/48 | €387,920 | €500,149 | +€112,229 | +28.9% |
| Non-recurring operating income | 76A | - | €5,964 | +€5,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,131 | €45,908 | +€28,777 | +168.0% |
| Other operating charges | 640/8 | €2,046 | €21,555 | +€19,509 | +953.7% |
| Gross operating margin | 9900 | €355,005 | €461,246 | +€106,241 | +29.9% |
| Operating profit (loss) | 9901 | €335,828 | €393,783 | +€57,956 | +17.3% |
| Financial income | 75/76B | €21,232 | €81,293 | +€60,062 | +282.9% |
| Recurring financial income | 75 | €21,232 | €27,698 | +€6,467 | +30.5% |
| Non-recurring financial income | 76B | - | €53,595 | +€53,595 | |
| Financial charges | 65/66B | €9,982 | €16,260 | +€6,277 | +62.9% |
| Recurring financial charges | 65 | €9,982 | €16,260 | +€6,277 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €347,077 | €458,817 | +€111,740 | +32.2% |
| Income taxes | 67/77 | €84,118 | €102,115 | +€17,997 | +21.4% |
| Profit (loss) for the period | 9904 | €262,959 | €356,703 | +€93,743 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €262,959 | €356,703 | +€93,743 | +35.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.