JADE: 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.
JADE
Largest movements
- Cash +€2,963
up €2,963 (+140%), from €2,119 to €5,083
mainly Net result for the year (+€1,679) and Depreciation (+€651)
- Tangible fixed assets -€651
down €651 (-3.1%), from €20,783 to €20,133
- Profit (loss) carried forward +€1,679
up €1,679 (+23.3%), from €7,216 to €8,894
- Taxes -€1,125
no longer reported in 2024 (was €1,125)
- Gross operating margin -€722
down €722 (-19.7%), from €3,667 to €2,945
- Financial charges +€86
up €86 (+58.8%), from €146 to €232
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,560 | €52,402 | +€1,843 | +3.6% |
| Fixed assets | 21/28 | €20,783 | €20,133 | -€651 | -3.1% |
| Tangible fixed assets | 22/27 | €20,783 | €20,133 | -€651 | -3.1% |
| Land and buildings | 22 | €20,783 | €20,133 | -€651 | -3.1% |
| Current assets | 29/58 | €29,776 | €32,270 | +€2,493 | +8.4% |
| Amounts receivable within one year | 40/41 | €27,187 | €27,187 | = | 0.0% |
| Trade receivables | 40 | €219 | €219 | = | 0.0% |
| Other amounts receivable | 41 | €26,968 | €26,968 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,119 | €5,083 | +€2,963 | +140% |
| Deferred charges and accrued income | 490/1 | €470 | - | -€470 | |
| Total equity and liabilities | 10/49 | €50,560 | €52,402 | +€1,843 | +3.6% |
| Equity | 10/15 | €26,969 | €28,648 | +€1,679 | +6.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,161 | €1,161 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,161 | €1,161 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,161 | €1,161 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,216 | €8,894 | +€1,679 | +23.3% |
| Amounts payable | 17/49 | €23,591 | €23,755 | +€164 | +0.7% |
| Amounts payable within one year | 42/48 | €23,591 | €23,755 | +€164 | +0.7% |
| Trade debts | 44 | €537 | €702 | +€164 | +30.6% |
| Suppliers | 440/4 | €537 | €702 | +€164 | +30.6% |
| Other amounts payable | 47/48 | €23,053 | €23,053 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €651 | €651 | = | 0.0% |
| Other operating charges | 640/8 | €350 | €384 | +€34 | +9.7% |
| Gross operating margin | 9900 | €3,667 | €2,945 | -€722 | -19.7% |
| Operating profit (loss) | 9901 | €2,666 | €1,911 | -€756 | -28.3% |
| Financial charges | 65/66B | €146 | €232 | +€86 | +58.8% |
| Recurring financial charges | 65 | €146 | €232 | +€86 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €2,520 | €1,679 | -€842 | -33.4% |
| Income taxes | 67/77 | €1,125 | - | -€1,125 | |
| Profit (loss) for the period | 9904 | €1,395 | €1,679 | +€284 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,395 | €1,679 | +€284 | +20.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.