JADE MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€18,998
up €18,998 (+714%), from €2,659 to €21,657
mainly Net result for the year (+€31,717) and Tax, wage and social debts (+€5,234)
- Receivables within one year +€16,846
up €16,846 (+734%), from €2,295 to €19,141
of which Trade receivables: +€18,065
- Deferred charges and accrued income -€3,631
down €3,631 (-23.4%), from €15,502 to €11,872
- Profit (loss) carried forward +€31,717
up €31,717, from -€1,291 to €30,426
- Other debts -€5,520
down €5,520 (-100%), from €5,520 to €0
- Tax, wage and social debts +€5,234
up €5,234 (+87.3%), from €5,995 to €11,229
- Trade debts +€782
up €782 (+35.0%), from €2,233 to €3,014
- Gross operating margin +€43,327
up €43,327 (+8,538%), from €507 to €43,835
- Taxes +€9,651
up €9,651 (+1,222%), from €790 to €10,441
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 | €20,457 | €52,670 | +€32,213 | +157% |
| Current assets | 29/58 | €20,457 | €52,670 | +€32,213 | +157% |
| Amounts receivable within one year | 40/41 | €2,295 | €19,141 | +€16,846 | +734% |
| Trade receivables | 40 | €85 | €18,150 | +€18,065 | +21,228% |
| Other amounts receivable | 41 | €2,210 | €991 | -€1,219 | -55.2% |
| Cash at bank and in hand | 54/58 | €2,659 | €21,657 | +€18,998 | +714% |
| Deferred charges and accrued income | 490/1 | €15,502 | €11,872 | -€3,631 | -23.4% |
| Total equity and liabilities | 10/49 | €20,457 | €52,670 | +€32,213 | +157% |
| Equity | 10/15 | €6,709 | €38,426 | +€31,717 | +473% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,291 | €30,426 | +€31,717 | |
| Amounts payable | 17/49 | €13,747 | €14,243 | +€496 | +3.6% |
| Amounts payable within one year | 42/48 | €13,747 | €14,243 | +€496 | +3.6% |
| Trade debts | 44 | €2,233 | €3,014 | +€782 | +35.0% |
| Suppliers | 440/4 | €2,233 | €3,014 | +€782 | +35.0% |
| Taxes, remuneration and social security | 45 | €5,995 | €11,229 | +€5,234 | +87.3% |
| Taxes | 450/3 | €5,995 | €11,229 | +€5,234 | +87.3% |
| Other amounts payable | 47/48 | €5,520 | €0 | -€5,520 | -100% |
| Other operating charges | 640/8 | €932 | €1,117 | +€184 | +19.8% |
| Gross operating margin | 9900 | €507 | €43,835 | +€43,327 | +8,538% |
| Operating profit (loss) | 9901 | -€425 | €42,718 | +€43,143 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €502 | €561 | +€60 | +11.9% |
| Recurring financial charges | 65 | €502 | €561 | +€60 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€926 | €42,157 | +€43,084 | |
| Income taxes | 67/77 | €790 | €10,441 | +€9,651 | +1,222% |
| Profit (loss) for the period | 9904 | -€1,716 | €31,717 | +€33,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,716 | €31,717 | +€33,433 |
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 19 October 2026 via checked.be.