JAYDE: what changed
Two fiscal 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.
JAYDE
Largest movements
- Cash -€36,004
down €36,004 (-20.4%), from €176,763 to €140,759
mainly Receivables within one year (-€13,175) and Trade debts (-€11,297)
- Receivables within one year +€13,175
up €13,175 (+1375.1%), from €958 to €14,134
of which Trade receivables: +€8,044
- Tangible fixed assets +€2,859
new in 2025: €2,859
- Trade debts -€11,297
down €11,297 (-74.0%), from €15,274 to €3,977
- Tax, wage and social debts -€9,776
down €9,776 (-49.7%), from €19,677 to €9,900
- Gross operating margin -€2,358
down €2,358 (-19.5%), from €12,105 to €9,747
- Taxes -€375
down €375 (-4.8%), from €7,762 to €7,387
- Other operating charges -€201
down €201 (-33.4%), from €600 to €400
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.
Cash bridge derived
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 | €180,706 | €162,216 | -€18,490 | -10.2% |
| Fixed assets | 21/28 | €28 | €4,687 | +€4,659 | +16681.4% |
| Tangible fixed assets | 22/27 | - | €2,859 | +€2,859 | |
| Plant, machinery and equipment | 23 | - | €2,859 | +€2,859 | |
| Financial fixed assets | 28 | €28 | €1,828 | +€1,800 | +6444.7% |
| Current assets | 29/58 | €180,678 | €157,529 | -€23,149 | -12.8% |
| Stocks and contracts in progress | 3 | €2,957 | €2,637 | -€320 | -10.8% |
| Stocks | 30/36 | €2,957 | €2,637 | -€320 | -10.8% |
| Amounts receivable within one year | 40/41 | €958 | €14,134 | +€13,175 | +1375.1% |
| Trade receivables | 40 | €583 | €8,627 | +€8,044 | +1380.4% |
| Other amounts receivable | 41 | €375 | €5,506 | +€5,131 | +1366.8% |
| Cash at bank and in hand | 54/58 | €176,763 | €140,759 | -€36,004 | -20.4% |
| Total equity and liabilities | 10/49 | €180,706 | €162,216 | -€18,490 | -10.2% |
| Equity | 10/15 | €102,783 | €104,092 | +€1,309 | +1.3% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Outside capital | 11 | €38,600 | - | -€38,600 | |
| Other | 1109/19 | €38,600 | - | -€38,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €62,323 | €63,632 | +€1,309 | +2.1% |
| Amounts payable | 17/49 | €77,923 | €58,124 | -€19,799 | -25.4% |
| Amounts payable within one year | 42/48 | €77,923 | €58,124 | -€19,799 | -25.4% |
| Financial debts | 43 | €42,277 | €43,552 | +€1,274 | +3.0% |
| Credit institutions | 430/8 | €42,277 | €43,552 | +€1,274 | +3.0% |
| Trade debts | 44 | €15,274 | €3,977 | -€11,297 | -74.0% |
| Suppliers | 440/4 | €15,274 | €3,977 | -€11,297 | -74.0% |
| Advances received on contracts in progress | 46 | €695 | €695 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,677 | €9,900 | -€9,776 | -49.7% |
| Taxes | 450/3 | €19,677 | €9,900 | -€9,776 | -49.7% |
| Other operating charges | 640/8 | €600 | €400 | -€201 | -33.4% |
| Gross operating margin | 9900 | €12,105 | €9,747 | -€2,358 | -19.5% |
| Operating profit (loss) | 9901 | €11,504 | €9,347 | -€2,157 | -18.7% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €556 | €652 | +€96 | +17.3% |
| Recurring financial charges | 65 | €556 | €652 | +€96 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €10,958 | €8,696 | -€2,263 | -20.6% |
| Income taxes | 67/77 | €7,762 | €7,387 | -€375 | -4.8% |
| Profit (loss) for the period | 9904 | €3,196 | €1,309 | -€1,888 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,196 | €1,309 | -€1,888 | -59.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.