JA-1000: 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.
JA-1000
Largest movements
- Receivables within one year +€29,514
up €29,514 (+877%), from €3,365 to €32,880
of which Trade receivables: +€30,590
- Stocks and contracts +€11,350
up €11,350 (+27.1%), from €41,950 to €53,300
- Cash -€6,735
down €6,735 (-24.1%), from €27,922 to €21,187
mainly Receivables within one year (-€29,514) and Stocks and contracts (-€11,350)
- Tangible fixed assets -€2,750
down €2,750 (-51.1%), from €5,380 to €2,630
- Profit (loss) carried forward +€20,343
up €20,343 (+90.7%), from €22,423 to €42,767
- Trade debts +€10,198
up €10,198 (+836%), from €1,220 to €11,418
- Financial charges +€12,046
up €12,046 (+12,043%), from €100 to €12,146
of which Non-recurring financial charges: +€11,749
- Gross operating margin +€10,703
up €10,703 (+36.2%), from €29,526 to €40,229
- Depreciation +€2,630
up €2,630 (+2,195%), from €120 to €2,750
- Other operating charges -€1,277
no longer reported in 2025 (was €1,277)
- Taxes -€520
down €520 (-9.3%), from €5,606 to €5,086
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 | €79,649 | €110,651 | +€31,002 | +38.9% |
| Fixed assets | 21/28 | €5,380 | €2,630 | -€2,750 | -51.1% |
| Tangible fixed assets | 22/27 | €5,380 | €2,630 | -€2,750 | -51.1% |
| Furniture and vehicles | 24 | €5,380 | €2,630 | -€2,750 | -51.1% |
| Current assets | 29/58 | €74,269 | €108,021 | +€33,752 | +45.4% |
| Stocks and contracts in progress | 3 | €41,950 | €53,300 | +€11,350 | +27.1% |
| Stocks | 30/36 | €41,950 | €53,300 | +€11,350 | +27.1% |
| Amounts receivable within one year | 40/41 | €3,365 | €32,880 | +€29,514 | +877% |
| Trade receivables | 40 | €2,000 | €32,590 | +€30,590 | +1,530% |
| Other amounts receivable | 41 | €1,365 | €289 | -€1,076 | -78.8% |
| Cash at bank and in hand | 54/58 | €27,922 | €21,187 | -€6,735 | -24.1% |
| Deferred charges and accrued income | 490/1 | €1,032 | €655 | -€377 | -36.5% |
| Total equity and liabilities | 10/49 | €79,649 | €110,651 | +€31,002 | +38.9% |
| Equity | 10/15 | €72,423 | €92,767 | +€20,343 | +28.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,423 | €42,767 | +€20,343 | +90.7% |
| Amounts payable | 17/49 | €7,225 | €17,885 | +€10,659 | +148% |
| Amounts payable within one year | 42/48 | €7,225 | €17,885 | +€10,659 | +148% |
| Trade debts | 44 | €1,220 | €11,418 | +€10,198 | +836% |
| Suppliers | 440/4 | €1,220 | €11,418 | +€10,198 | +836% |
| Advances received on contracts in progress | 46 | €400 | - | -€400 | |
| Taxes, remuneration and social security | 45 | €5,606 | €6,467 | +€861 | +15.4% |
| Taxes | 450/3 | €5,606 | €6,467 | +€861 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €2,750 | +€2,630 | +2,195% |
| Other operating charges | 640/8 | €1,277 | - | -€1,277 | |
| Gross operating margin | 9900 | €29,526 | €40,229 | +€10,703 | +36.2% |
| Operating profit (loss) | 9901 | €28,129 | €37,479 | +€9,350 | +33.2% |
| Financial income | 75/76B | €0 | €96 | +€96 | +319,067% |
| Recurring financial income | 75 | €0 | €96 | +€96 | +319,067% |
| Financial charges | 65/66B | €100 | €12,146 | +€12,046 | +12,043% |
| Recurring financial charges | 65 | €100 | €397 | +€297 | +297% |
| Non-recurring financial charges | 66B | - | €11,749 | +€11,749 | |
| Profit (loss) for the period before taxes | 9903 | €28,029 | €25,429 | -€2,600 | -9.3% |
| Income taxes | 67/77 | €5,606 | €5,086 | -€520 | -9.3% |
| Profit (loss) for the period | 9904 | €22,423 | €20,343 | -€2,080 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,423 | €20,343 | -€2,080 | -9.3% |
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 20 October 2026 via checked.be.