J.A.E.A ENDUIT: 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.
J.A.E.A ENDUIT
Largest movements
- Receivables within one year -€18,062
down €18,062 (-27.8%), from €65,058 to €46,996
of which Other amounts receivable: -€10,011
- Deferred charges and accrued income +€11,711
up €11,711 (+98.1%), from €11,938 to €23,649
- Cash +€3,776
up €3,776 (+20.4%), from €18,502 to €22,278
mainly Receivables within one year (+€18,062) and Tax, wage and social debts (+€12,904)
- Tangible fixed assets -€2,000
down €2,000 (-6.5%), from €30,923 to €28,923
- Trade debts -€15,362
down €15,362 (-29.1%), from €52,845 to €37,483
- Tax, wage and social debts +€12,904
up €12,904 (+53.6%), from €24,089 to €36,993
of which Taxes: +€6,760
- Profit (loss) carried forward -€2,118
down €2,118 (-4.7%), from €45,486 to €43,369
- Staff costs +€82,053
up €82,053 (+58.2%), from €140,942 to €222,995
- Turnover +€51,590
up €51,590 (+17.4%), from €295,941 to €347,531
- Gross operating margin +€47,869
up €47,869 (+26.4%), from €181,127 to €228,996
- Purchases and services +€10,574
up €10,574 (+7.9%), from €133,397 to €143,971
- Taxes -€3,544
down €3,544 (-38.3%), from €9,246 to €5,702
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 | €126,421 | €121,845 | -€4,575 | -3.6% |
| Fixed assets | 21/28 | €30,923 | €28,923 | -€2,000 | -6.5% |
| Tangible fixed assets | 22/27 | €30,923 | €28,923 | -€2,000 | -6.5% |
| Furniture and vehicles | 24 | €30,923 | €28,923 | -€2,000 | -6.5% |
| Current assets | 29/58 | €95,498 | €92,923 | -€2,575 | -2.7% |
| Amounts receivable within one year | 40/41 | €65,058 | €46,996 | -€18,062 | -27.8% |
| Trade receivables | 40 | €49,082 | €41,032 | -€8,050 | -16.4% |
| Other amounts receivable | 41 | €15,976 | €5,964 | -€10,011 | -62.7% |
| Cash at bank and in hand | 54/58 | €18,502 | €22,278 | +€3,776 | +20.4% |
| Deferred charges and accrued income | 490/1 | €11,938 | €23,649 | +€11,711 | +98.1% |
| Total equity and liabilities | 10/49 | €126,421 | €121,845 | -€4,575 | -3.6% |
| Equity | 10/15 | €49,486 | €47,369 | -€2,118 | -4.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,486 | €43,369 | -€2,118 | -4.7% |
| Amounts payable | 17/49 | €76,934 | €74,476 | -€2,458 | -3.2% |
| Amounts payable within one year | 42/48 | €76,934 | €74,476 | -€2,458 | -3.2% |
| Trade debts | 44 | €52,845 | €37,483 | -€15,362 | -29.1% |
| Suppliers | 440/4 | €52,845 | €37,483 | -€15,362 | -29.1% |
| Taxes, remuneration and social security | 45 | €24,089 | €36,993 | +€12,904 | +53.6% |
| Taxes | 450/3 | €18,091 | €24,851 | +€6,760 | +37.4% |
| Remuneration and social security | 454/9 | €5,998 | €12,142 | +€6,144 | +102% |
| Turnover | 70 | €295,941 | €347,531 | +€51,590 | +17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €133,397 | €143,971 | +€10,574 | +7.9% |
| Remuneration, social security and pensions | 62 | €140,942 | €222,995 | +€82,053 | +58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,981 | €2,000 | -€2,981 | -59.8% |
| Other operating charges | 640/8 | €3,771 | €328 | -€3,443 | -91.3% |
| Gross operating margin | 9900 | €181,127 | €228,996 | +€47,869 | +26.4% |
| Operating profit (loss) | 9901 | €31,433 | €3,673 | -€27,760 | -88.3% |
| Financial charges | 65/66B | €79 | €89 | +€9 | +11.6% |
| Recurring financial charges | 65 | €79 | €89 | +€9 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €31,354 | €3,584 | -€27,770 | -88.6% |
| Income taxes | 67/77 | €9,246 | €5,702 | -€3,544 | -38.3% |
| Profit (loss) for the period | 9904 | €22,108 | -€2,118 | -€24,225 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,108 | -€2,118 | -€24,225 |
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 19 October 2026 via checked.be.