JADE CLAEYS: 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 CLAEYS
Largest movements
- Cash -€23,532
down €23,532 (-55.3%), from €42,515 to €18,984
mainly Receivables within one year (-€11,016) and Investment in fixed assets (net) (-€7,684)
- Receivables within one year +€11,016
up €11,016 (+80.4%), from €13,701 to €24,717
of which Other amounts receivable: +€18,619
- Tangible fixed assets +€6,610
up €6,610 (+1517.1%), from €436 to €7,046
of which Plant, machinery and equipment: +€5,037
- Deferred charges and accrued income +€895
up €895 (+451.5%), from €198 to €1,093
- Tax, wage and social debts -€4,111
down €4,111 (-85.2%), from €4,827 to €716
- Profit (loss) carried forward -€1,188
down €1,188 (-2.4%), from €48,693 to €47,505
- Gross operating margin -€19,186
down €19,186 (-97.5%), from €19,681 to €495
- Taxes -€4,078
down €4,078 (-84.5%), from €4,827 to €749
- Financial income +€896
up €896 (+451.8%), from €198 to €1,094
- Depreciation +€843
up €843 (+366.1%), from €230 to €1,074
- Financial charges -€205
down €205 (-79.1%), from €259 to €54
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 | €56,850 | €51,840 | -€5,010 | -8.8% |
| Fixed assets | 21/28 | €436 | €7,046 | +€6,610 | +1517.1% |
| Tangible fixed assets | 22/27 | €436 | €7,046 | +€6,610 | +1517.1% |
| Plant, machinery and equipment | 23 | - | €5,037 | +€5,037 | |
| Furniture and vehicles | 24 | €436 | €2,009 | +€1,574 | +361.2% |
| Current assets | 29/58 | €56,414 | €44,794 | -€11,621 | -20.6% |
| Amounts receivable within one year | 40/41 | €13,701 | €24,717 | +€11,016 | +80.4% |
| Trade receivables | 40 | €7,705 | €102 | -€7,603 | -98.7% |
| Other amounts receivable | 41 | €5,996 | €24,614 | +€18,619 | +310.5% |
| Cash at bank and in hand | 54/58 | €42,515 | €18,984 | -€23,532 | -55.3% |
| Deferred charges and accrued income | 490/1 | €198 | €1,093 | +€895 | +451.5% |
| Total equity and liabilities | 10/49 | €56,850 | €51,840 | -€5,010 | -8.8% |
| Equity | 10/15 | €51,693 | €50,505 | -€1,188 | -2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,693 | €47,505 | -€1,188 | -2.4% |
| Amounts payable | 17/49 | €5,157 | €1,334 | -€3,823 | -74.1% |
| Amounts payable within one year | 42/48 | €5,157 | €1,334 | -€3,823 | -74.1% |
| Trade debts | 44 | €330 | €619 | +€288 | +87.2% |
| Suppliers | 440/4 | €330 | €619 | +€288 | +87.2% |
| Taxes, remuneration and social security | 45 | €4,827 | €716 | -€4,111 | -85.2% |
| Taxes | 450/3 | €4,827 | €716 | -€4,111 | -85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €1,074 | +€843 | +366.1% |
| Other operating charges | 640/8 | €998 | €900 | -€98 | -9.8% |
| Gross operating margin | 9900 | €19,681 | €495 | -€19,186 | -97.5% |
| Operating profit (loss) | 9901 | €18,453 | -€1,478 | -€19,931 | |
| Financial income | 75/76B | €198 | €1,094 | +€896 | +451.8% |
| Recurring financial income | 75 | €198 | €1,094 | +€896 | +451.8% |
| Financial charges | 65/66B | €259 | €54 | -€205 | -79.1% |
| Recurring financial charges | 65 | €259 | €54 | -€205 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €18,393 | -€439 | -€18,831 | |
| Income taxes | 67/77 | €4,827 | €749 | -€4,078 | -84.5% |
| Profit (loss) for the period | 9904 | €13,566 | -€1,188 | -€14,754 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,566 | -€1,188 | -€14,754 |
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 9 October 2026 via checked.be.