JAYA LAXMI: 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.
JAYA LAXMI
Largest movements
- Tangible fixed assets -€9,439
down €9,439 (-42.0%), from €22,485 to €13,045
of which Furniture and vehicles: -€7,517
- Stocks and contracts +€2,050
up €2,050 (+66.8%), from €3,070 to €5,121
- Cash -€2,043
down €2,043 (-19.0%), from €10,735 to €8,692
mainly Net result for the year (-€13,430) and Current portion of long-term debt (-€4,895)
- Profit (loss) carried forward -€13,430
down €13,430 (-15.9%), from -€84,466 to -€97,896
- Current portion of long-term debt -€4,895
down €4,895 (-91.6%), from €5,343 to €449
- Trade debts +€3,932
up €3,932 (+48.9%), from €8,035 to €11,967
- Tax, wage and social debts +€3,127
up €3,127 (+9.6%), from €32,413 to €35,540
of which Remuneration and social security: +€4,728
- Other debts +€2,581
up €2,581 (+9.5%), from €27,285 to €29,865
- Staff costs +€18,850
up €18,850 (+11.4%), from €165,827 to €184,677
- Other operating charges +€2,657
up €2,657 (+51.8%), from €5,131 to €7,788
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 | €36,659 | €27,525 | -€9,134 | -24.9% |
| Fixed assets | 21/28 | €22,485 | €13,045 | -€9,439 | -42.0% |
| Tangible fixed assets | 22/27 | €22,485 | €13,045 | -€9,439 | -42.0% |
| Land and buildings | 22 | €4,258 | €3,702 | -€556 | -13.1% |
| Plant, machinery and equipment | 23 | €9,510 | €8,144 | -€1,366 | -14.4% |
| Furniture and vehicles | 24 | €8,716 | €1,199 | -€7,517 | -86.2% |
| Current assets | 29/58 | €14,174 | €14,480 | +€305 | +2.2% |
| Stocks and contracts in progress | 3 | €3,070 | €5,121 | +€2,050 | +66.8% |
| Stocks | 30/36 | €3,070 | €5,121 | +€2,050 | +66.8% |
| Amounts receivable within one year | 40/41 | €369 | €667 | +€297 | +80.6% |
| Trade receivables | 40 | - | €315 | +€315 | |
| Other amounts receivable | 41 | €369 | €352 | -€18 | -4.7% |
| Cash at bank and in hand | 54/58 | €10,735 | €8,692 | -€2,043 | -19.0% |
| Total equity and liabilities | 10/49 | €36,659 | €27,525 | -€9,134 | -24.9% |
| Equity | 10/15 | -€36,866 | -€50,296 | -€13,430 | -36.4% |
| Contributions | 10/11 | €27,600 | €27,600 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,466 | -€97,896 | -€13,430 | -15.9% |
| Amounts payable | 17/49 | €73,525 | €77,821 | +€4,296 | +5.8% |
| Amounts payable after more than one year | 17 | €449 | - | -€449 | |
| Financial debts | 170/4 | €449 | - | -€449 | |
| Amounts payable within one year | 42/48 | €73,076 | €77,821 | +€4,745 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €5,343 | €449 | -€4,895 | -91.6% |
| Trade debts | 44 | €8,035 | €11,967 | +€3,932 | +48.9% |
| Suppliers | 440/4 | €8,035 | €11,967 | +€3,932 | +48.9% |
| Taxes, remuneration and social security | 45 | €32,413 | €35,540 | +€3,127 | +9.6% |
| Taxes | 450/3 | €8,075 | €6,474 | -€1,602 | -19.8% |
| Remuneration and social security | 454/9 | €24,338 | €29,066 | +€4,728 | +19.4% |
| Other amounts payable | 47/48 | €27,285 | €29,865 | +€2,581 | +9.5% |
| Non-recurring operating income | 76A | €2,507 | - | -€2,507 | |
| Remuneration, social security and pensions | 62 | €165,827 | €184,677 | +€18,850 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,497 | €10,761 | +€264 | +2.5% |
| Other operating charges | 640/8 | €5,131 | €7,788 | +€2,657 | +51.8% |
| Gross operating margin | 9900 | €191,360 | €193,281 | +€1,921 | +1.0% |
| Operating profit (loss) | 9901 | €9,905 | -€9,945 | -€19,849 | |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €1,954 | €2,274 | +€319 | +16.3% |
| Recurring financial charges | 65 | €1,954 | €2,274 | +€319 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €7,950 | -€12,019 | -€19,969 | |
| Income taxes | 67/77 | €206 | €1,412 | +€1,206 | +585% |
| Profit (loss) for the period | 9904 | €7,744 | -€13,430 | -€21,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,744 | -€13,430 | -€21,175 |
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 26 October 2026 via checked.be.