JA BUSINESS: what changed
JA BUSINESS
Largest movements
- Receivables within one year +€2,354
up €2,354 (+26.4%), from €8,917 to €11,271
- Cash +€1,989
up €1,989 (+26.0%), from €7,635 to €9,624
mainly Tax, wage and social debts (+€2,695) and Trade debts (+€1,017)
- Tangible fixed assets -€430
down €430 (-50.6%), from €849 to €419
- Tax, wage and social debts +€2,695
up €2,695 (+39.7%), from €6,790 to €9,485
of which Taxes: +€1,668
- Trade debts +€1,017
up €1,017 (+377%), from €270 to €1,287
- Purchases and services -€7,019
down €7,019 (-14.9%), from €46,996 to €39,978
- Other operating charges -€1,856
down €1,856 (-63.2%), from €2,937 to €1,081
- Gross operating margin +€1,103
up €1,103 (+3.6%), from €30,791 to €31,894
- Staff costs +€787
up €787 (+2.7%), from €29,052 to €29,838
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,401 | €21,314 | +€3,913 | +22.5% |
| Fixed assets | 21/28 | €849 | €419 | -€430 | -50.6% |
| Tangible fixed assets | 22/27 | €849 | €419 | -€430 | -50.6% |
| Furniture and vehicles | 24 | €849 | €419 | -€430 | -50.6% |
| Current assets | 29/58 | €16,552 | €20,895 | +€4,343 | +26.2% |
| Amounts receivable within one year | 40/41 | €8,917 | €11,271 | +€2,354 | +26.4% |
| Trade receivables | 40 | €8,917 | €11,271 | +€2,354 | +26.4% |
| Cash at bank and in hand | 54/58 | €7,635 | €9,624 | +€1,989 | +26.0% |
| Total equity and liabilities | 10/49 | €17,401 | €21,314 | +€3,913 | +22.5% |
| Equity | 10/15 | €10,342 | €10,542 | +€200 | +1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,342 | €5,542 | +€200 | +3.7% |
| Amounts payable | 17/49 | €7,060 | €10,772 | +€3,712 | +52.6% |
| Amounts payable within one year | 42/48 | €7,060 | €10,772 | +€3,712 | +52.6% |
| Trade debts | 44 | €270 | €1,287 | +€1,017 | +377% |
| Suppliers | 440/4 | €270 | €1,287 | +€1,017 | +377% |
| Taxes, remuneration and social security | 45 | €6,790 | €9,485 | +€2,695 | +39.7% |
| Taxes | 450/3 | €2,361 | €4,029 | +€1,668 | +70.6% |
| Remuneration and social security | 454/9 | €4,429 | €5,456 | +€1,028 | +23.2% |
| Turnover | 70 | €71,592 | €71,866 | +€275 | +0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,996 | €39,978 | -€7,019 | -14.9% |
| Remuneration, social security and pensions | 62 | €29,052 | €29,838 | +€787 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €430 | €430 | = | 0.0% |
| Other operating charges | 640/8 | €2,937 | €1,081 | -€1,856 | -63.2% |
| Gross operating margin | 9900 | €30,791 | €31,894 | +€1,103 | +3.6% |
| Operating profit (loss) | 9901 | -€1,627 | €545 | +€2,172 | |
| Financial charges | 65/66B | €269 | €344 | +€76 | +28.1% |
| Recurring financial charges | 65 | €269 | €344 | +€76 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,896 | €200 | +€2,096 | |
| Profit (loss) for the period | 9904 | -€1,896 | €200 | +€2,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,896 | €200 | +€2,096 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.