Jah-Ell: 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-Ell
Largest movements
- Stocks and contracts +€7,533
up €7,533 (+33.0%), from €22,837 to €30,370
- Cash +€6,315
up €6,315 (+29.5%), from €21,377 to €27,692
mainly Net result for the year (+€10,976) and Other debts (+€5,736)
- Receivables within one year -€2,519
down €2,519 (-89.6%), from €2,811 to €292
- Tangible fixed assets -€2,055
down €2,055 (-22.0%), from €9,345 to €7,290
of which Furniture and vehicles: -€1,956
- Profit (loss) carried forward +€5,810
up €5,810 (+55.3%), from €10,509 to €16,319
- Other debts +€5,736
up €5,736 (+35.8%), from €16,025 to €21,762
- Trade debts -€1,724
down €1,724 (-39.4%), from €4,370 to €2,646
- Tax, wage and social debts -€942
down €942 (-4.5%), from €21,136 to €20,195
of which Remuneration and social security: -€1,042
- Gross operating margin +€3,215
up €3,215 (+6.7%), from €47,943 to €51,158
- Other operating charges -€2,099
down €2,099 (-65.6%), from €3,198 to €1,100
- Depreciation +€909
up €909 (+29.9%), from €3,034 to €3,943
- Staff costs +€869
up €869 (+3.0%), from €29,071 to €29,940
- Taxes +€735
up €735 (+57.3%), from €1,282 to €2,016
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 | €58,041 | €66,922 | +€8,881 | +15.3% |
| Formation expenses | 20 | €671 | €278 | -€394 | -58.6% |
| Fixed assets | 21/28 | €10,345 | €8,290 | -€2,055 | -19.9% |
| Tangible fixed assets | 22/27 | €9,345 | €7,290 | -€2,055 | -22.0% |
| Plant, machinery and equipment | 23 | €4,818 | €4,719 | -€99 | -2.1% |
| Furniture and vehicles | 24 | €4,526 | €2,571 | -€1,956 | -43.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €47,025 | €58,354 | +€11,329 | +24.1% |
| Stocks and contracts in progress | 3 | €22,837 | €30,370 | +€7,533 | +33.0% |
| Stocks | 30/36 | €22,837 | €30,370 | +€7,533 | +33.0% |
| Amounts receivable within one year | 40/41 | €2,811 | €292 | -€2,519 | -89.6% |
| Trade receivables | 40 | €2,811 | €292 | -€2,519 | -89.6% |
| Cash at bank and in hand | 54/58 | €21,377 | €27,692 | +€6,315 | +29.5% |
| Total equity and liabilities | 10/49 | €58,041 | €66,922 | +€8,881 | +15.3% |
| Equity | 10/15 | €16,509 | €22,319 | +€5,810 | +35.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,509 | €16,319 | +€5,810 | +55.3% |
| Amounts payable | 17/49 | €41,532 | €44,603 | +€3,071 | +7.4% |
| Amounts payable within one year | 42/48 | €41,532 | €44,603 | +€3,071 | +7.4% |
| Trade debts | 44 | €4,370 | €2,646 | -€1,724 | -39.4% |
| Suppliers | 440/4 | €4,370 | €2,646 | -€1,724 | -39.4% |
| Taxes, remuneration and social security | 45 | €21,136 | €20,195 | -€942 | -4.5% |
| Taxes | 450/3 | €6,898 | €6,998 | +€100 | +1.4% |
| Remuneration and social security | 454/9 | €14,238 | €13,197 | -€1,042 | -7.3% |
| Other amounts payable | 47/48 | €16,025 | €21,762 | +€5,736 | +35.8% |
| Remuneration, social security and pensions | 62 | €29,071 | €29,940 | +€869 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,034 | €3,943 | +€909 | +29.9% |
| Other operating charges | 640/8 | €3,198 | €1,100 | -€2,099 | -65.6% |
| Gross operating margin | 9900 | €47,943 | €51,158 | +€3,215 | +6.7% |
| Operating profit (loss) | 9901 | €12,640 | €16,176 | +€3,536 | +28.0% |
| Financial income | 75/76B | €249 | €4 | -€245 | -98.5% |
| Recurring financial income | 75 | €249 | €4 | -€245 | -98.5% |
| Financial charges | 65/66B | €2,788 | €3,187 | +€399 | +14.3% |
| Recurring financial charges | 65 | €2,788 | €3,187 | +€399 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €10,101 | €12,992 | +€2,892 | +28.6% |
| Income taxes | 67/77 | €1,282 | €2,016 | +€735 | +57.3% |
| Profit (loss) for the period | 9904 | €8,819 | €10,976 | +€2,157 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,819 | €10,976 | +€2,157 | +24.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.