Jah Circle: 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.
Jah Circle
Largest movements
- Tangible fixed assets -€11,825
no longer reported in 2025 (was €11,825)
- Cash -€2,000
no longer reported in 2025 (was €2,000)
mainly Debts after one year (-€12,405) and Net result for the year (-€3,279)
- Receivables within one year -€377
no longer reported in 2025 (was €377)
of which Trade receivables: -€292
- Debts after one year -€12,405
no longer reported in 2025 (was €12,405)
- Other debts +€5,234
new in 2025: €5,234
- Profit (loss) carried forward -€3,279
down €3,279 (-27.4%), from -€11,960 to -€15,239
- Short-term financial debts -€3,131
no longer reported in 2025 (was €3,131)
- Trade debts -€607
no longer reported in 2025 (was €607)
- Gross operating margin +€7,881
up €7,881 (+93.7%), from -€8,411 to -€531
- Depreciation -€2,969
no longer reported in 2025 (was €2,969)
- Financial charges +€165
up €165 (+24.4%), from €676 to €841
- Financial income -€96
no longer reported in 2025 (was €96)
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 | €14,201 | - | -€14,201 | |
| Fixed assets | 21/28 | €11,825 | - | -€11,825 | |
| Tangible fixed assets | 22/27 | €11,825 | - | -€11,825 | |
| Plant, machinery and equipment | 23 | €11,825 | - | -€11,825 | |
| Current assets | 29/58 | €2,377 | - | -€2,377 | |
| Amounts receivable within one year | 40/41 | €377 | - | -€377 | |
| Trade receivables | 40 | €292 | - | -€292 | |
| Other amounts receivable | 41 | €86 | - | -€86 | |
| Cash at bank and in hand | 54/58 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €14,201 | €0 | -€14,201 | -100% |
| Equity | 10/15 | -€1,960 | -€5,239 | -€3,279 | -167% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,960 | -€15,239 | -€3,279 | -27.4% |
| Amounts payable | 17/49 | €16,161 | €5,239 | -€10,922 | -67.6% |
| Amounts payable after more than one year | 17 | €12,405 | - | -€12,405 | |
| Financial debts | 170/4 | €12,405 | - | -€12,405 | |
| Amounts payable within one year | 42/48 | €3,757 | €5,239 | +€1,482 | +39.5% |
| Financial debts | 43 | €3,131 | - | -€3,131 | |
| Credit institutions | 430/8 | €3,131 | - | -€3,131 | |
| Trade debts | 44 | €607 | - | -€607 | |
| Suppliers | 440/4 | €607 | - | -€607 | |
| Taxes, remuneration and social security | 45 | €19 | €5 | -€14 | -71.6% |
| Taxes | 450/3 | €19 | €5 | -€14 | -71.6% |
| Other amounts payable | 47/48 | - | €5,234 | +€5,234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,969 | - | -€2,969 | |
| Non-recurring operating charges | 66A | - | €1,907 | +€1,907 | |
| Gross operating margin | 9900 | -€8,411 | -€531 | +€7,881 | +93.7% |
| Operating profit (loss) | 9901 | -€11,380 | -€2,438 | +€8,942 | +78.6% |
| Financial income | 75/76B | €96 | - | -€96 | |
| Recurring financial income | 75 | €96 | - | -€96 | |
| Financial charges | 65/66B | €676 | €841 | +€165 | +24.4% |
| Recurring financial charges | 65 | €676 | €841 | +€165 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,960 | -€3,279 | +€8,681 | +72.6% |
| Profit (loss) for the period | 9904 | -€11,960 | -€3,279 | +€8,681 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,960 | -€3,279 | +€8,681 | +72.6% |
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 17 October 2026 via checked.be.