JA.DE: what changed
Two fiscal 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.DE
Largest movements
- Receivables after one year +€50,000
new in 2025: €50,000
- Receivables within one year +€29,184
new in 2025: €29,184
of which Trade receivables: +€25,644
- Cash +€15,967
up €15,967 (+15.7%), from €101,414 to €117,381
mainly Net result for the year (+€104,673) and Tax, wage and social debts (+€1,765)
- Deferred charges and accrued income +€2,138
new in 2025: €2,138
- Reserves +€104,673
up €104,673 (+136.0%), from €76,956 to €181,629
- Trade debts -€7,353
down €7,353 (-91.6%), from €8,028 to €675
- Gross operating margin +€37,574
up €37,574 (+38.5%), from €97,540 to €135,114
- Taxes +€10,298
up €10,298 (+53.5%), from €19,239 to €29,537
- Financial charges +€2,346
up €2,346 (+4374.6%), from €54 to €2,400
- Financial income +€2,246
new in 2025: €2,246
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 | €101,414 | €200,082 | +€98,667 | +97.3% |
| Fixed assets | 21/28 | - | €1,378 | +€1,378 | |
| Tangible fixed assets | 22/27 | - | €1,378 | +€1,378 | |
| Furniture and vehicles | 24 | - | €1,378 | +€1,378 | |
| Current assets | 29/58 | €101,414 | €198,704 | +€97,290 | +95.9% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | - | €29,184 | +€29,184 | |
| Trade receivables | 40 | - | €25,644 | +€25,644 | |
| Other amounts receivable | 41 | - | €3,540 | +€3,540 | |
| Cash at bank and in hand | 54/58 | €101,414 | €117,381 | +€15,967 | +15.7% |
| Deferred charges and accrued income | 490/1 | - | €2,138 | +€2,138 | |
| Total equity and liabilities | 10/49 | €101,414 | €200,082 | +€98,667 | +97.3% |
| Equity | 10/15 | €77,956 | €182,629 | +€104,673 | +134.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €76,956 | €181,629 | +€104,673 | +136.0% |
| Distributable reserves | 133 | €76,956 | €181,629 | +€104,673 | +136.0% |
| Amounts payable | 17/49 | €23,458 | €17,453 | -€6,005 | -25.6% |
| Amounts payable within one year | 42/48 | €23,458 | €17,453 | -€6,005 | -25.6% |
| Trade debts | 44 | €8,028 | €675 | -€7,353 | -91.6% |
| Suppliers | 440/4 | €8,028 | €675 | -€7,353 | -91.6% |
| Taxes, remuneration and social security | 45 | €15,012 | €16,778 | +€1,765 | +11.8% |
| Taxes | 450/3 | €15,012 | €16,778 | +€1,765 | +11.8% |
| Other amounts payable | 47/48 | €418 | - | -€418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,229 | €689 | -€540 | -44.0% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €97,540 | €135,114 | +€37,574 | +38.5% |
| Operating profit (loss) | 9901 | €96,249 | €134,363 | +€38,115 | +39.6% |
| Financial income | 75/76B | - | €2,246 | +€2,246 | |
| Recurring financial income | 75 | - | €2,246 | +€2,246 | |
| Financial charges | 65/66B | €54 | €2,400 | +€2,346 | +4374.6% |
| Recurring financial charges | 65 | €54 | €2,400 | +€2,346 | +4374.6% |
| Profit (loss) for the period before taxes | 9903 | €96,195 | €134,209 | +€38,014 | +39.5% |
| Income taxes | 67/77 | €19,239 | €29,537 | +€10,298 | +53.5% |
| Profit (loss) for the period | 9904 | €76,956 | €104,673 | +€27,717 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,956 | €104,673 | +€27,717 | +36.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.