JADYM: 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.
JADYM
Largest movements
- Receivables after one year +€275,635
up €275,635 (+682.1%), from €40,410 to €316,045
- Financial fixed assets -€242,497
down €242,497 (-21.4%), from €1.1m to €890,003
- Contributions +€400,000
up €400,000 (+400.0%), from €100,000 to €500,000
- Profit (loss) carried forward -€263,416
down €263,416 (-2164.9%), from -€12,168 to -€275,583
- Other debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Financial charges +€343,006
up €343,006 (+1803.4%), from €19,020 to €362,026
of which Non-recurring financial charges: +€242,497
- Financial income -€45,000
down €45,000 (-29.0%), from €155,000 to €110,000
- Gross operating margin +€7,153
up €7,153 (+41.2%), from -€17,342 to -€10,188
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.
Cash bridge derived
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 | €1,175,581 | €1,210,634 | +€35,053 | +3.0% |
| Fixed assets | 21/28 | €1,132,500 | €890,003 | -€242,497 | -21.4% |
| Financial fixed assets | 28 | €1,132,500 | €890,003 | -€242,497 | -21.4% |
| Current assets | 29/58 | €43,081 | €320,631 | +€277,550 | +644.3% |
| Amounts receivable after more than one year | 29 | €40,410 | €316,045 | +€275,635 | +682.1% |
| Other amounts receivable | 291 | €40,410 | €316,045 | +€275,635 | +682.1% |
| Cash at bank and in hand | 54/58 | €2,671 | €1,246 | -€1,425 | -53.3% |
| Deferred charges and accrued income | 490/1 | - | €3,340 | +€3,340 | |
| Total equity and liabilities | 10/49 | €1,175,581 | €1,210,634 | +€35,053 | +3.0% |
| Equity | 10/15 | €93,710 | €230,294 | +€136,584 | +145.8% |
| Contributions | 10/11 | €100,000 | €500,000 | +€400,000 | +400.0% |
| Capital | 10 | €100,000 | €500,000 | +€400,000 | +400.0% |
| Issued capital | 100 | €100,000 | €500,000 | +€400,000 | +400.0% |
| Reserves | 13 | €5,877 | €5,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,877 | €5,877 | = | 0.0% |
| Legal reserve | 130 | €5,877 | €5,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,168 | -€275,583 | -€263,416 | -2164.9% |
| Amounts payable | 17/49 | €1,081,871 | €980,340 | -€101,531 | -9.4% |
| Amounts payable after more than one year | 17 | €873,705 | €877,786 | +€4,082 | +0.5% |
| Financial debts | 170/4 | €596,834 | €504,138 | -€92,696 | -15.5% |
| Other amounts payable | 178/9 | €276,870 | €373,648 | +€96,778 | +35.0% |
| Amounts payable within one year | 42/48 | €208,167 | €102,554 | -€105,613 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €90,390 | €92,696 | +€2,306 | +2.6% |
| Financial debts | 43 | €3,256 | €0 | -€3,256 | -100.0% |
| Credit institutions | 430/8 | €3,256 | €0 | -€3,256 | -100.0% |
| Trade debts | 44 | €14,520 | €9,858 | -€4,662 | -32.1% |
| Suppliers | 440/4 | €14,520 | €9,858 | -€4,662 | -32.1% |
| Other amounts payable | 47/48 | €100,000 | €0 | -€100,000 | -100.0% |
| Other operating charges | 640/8 | €1,095 | €1,201 | +€106 | +9.7% |
| Gross operating margin | 9900 | -€17,342 | -€10,188 | +€7,153 | +41.2% |
| Operating profit (loss) | 9901 | -€18,437 | -€11,390 | +€7,047 | +38.2% |
| Financial income | 75/76B | €155,000 | €110,000 | -€45,000 | -29.0% |
| Recurring financial income | 75 | €155,000 | €110,000 | -€45,000 | -29.0% |
| Financial charges | 65/66B | €19,020 | €362,026 | +€343,006 | +1803.4% |
| Recurring financial charges | 65 | €19,020 | €119,529 | +€100,509 | +528.4% |
| Non-recurring financial charges | 66B | - | €242,497 | +€242,497 | |
| Profit (loss) for the period before taxes | 9903 | €117,544 | -€263,416 | -€380,959 | |
| Profit (loss) for the period | 9904 | €117,544 | -€263,416 | -€380,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,544 | -€263,416 | -€380,959 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.