JAYH CONSULT: 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.
JAYH CONSULT
Largest movements
- Receivables within one year +€130,488
up €130,488 (+275%), from €47,500 to €177,988
of which Trade receivables: +€127,350
- Current investments -€28,000
no longer reported in 2024 (was €28,000)
- Cash +€21,274
up €21,274 (+309%), from €6,884 to €28,158
mainly Net result for the year (+€159,445) and Debts after one year (+€132,019)
- Intangible fixed assets +€21,136
up €21,136 (+34.5%), from €61,200 to €82,336
- Tangible fixed assets -€13,725
down €13,725 (-25.9%), from €52,983 to €39,258
of which Furniture and vehicles: -€13,118
- Debts after one year +€132,019
up €132,019 (+121%), from €109,287 to €241,306
- Tax, wage and social debts -€21,273
no longer reported in 2024 (was €21,273)
- Profit (loss) carried forward +€9,445
up €9,445 (+160%), from €5,887 to €15,332
- Trade debts +€6,818
up €6,818 (+103%), from €6,620 to €13,438
- Other debts +€6,289
up €6,289 (+12.3%), from €51,000 to €57,289
- Turnover +€185,279
up €185,279 (+79.1%), from €234,214 to €419,493
- Purchases and services +€95,759
up €95,759 (+80.1%), from €119,515 to €215,274
- Gross operating margin +€89,520
up €89,520 (+78.0%), from €114,699 to €204,219
- Taxes -€14,222
no longer reported in 2024 (was €14,222)
- Depreciation +€8,128
up €8,128 (+33.8%), from €24,061 to €32,189
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.
Derived cash bridge
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 | €196,567 | €329,865 | +€133,298 | +67.8% |
| Fixed assets | 21/28 | €114,183 | €121,594 | +€7,411 | +6.5% |
| Intangible fixed assets | 21 | €61,200 | €82,336 | +€21,136 | +34.5% |
| Tangible fixed assets | 22/27 | €52,983 | €39,258 | -€13,725 | -25.9% |
| Plant, machinery and equipment | 23 | €607 | - | -€607 | |
| Furniture and vehicles | 24 | €52,376 | €39,258 | -€13,118 | -25.0% |
| Current assets | 29/58 | €82,384 | €208,271 | +€125,887 | +153% |
| Amounts receivable within one year | 40/41 | €47,500 | €177,988 | +€130,488 | +275% |
| Trade receivables | 40 | €47,500 | €174,850 | +€127,350 | +268% |
| Other amounts receivable | 41 | - | €3,138 | +€3,138 | |
| Current investments | 50/53 | €28,000 | - | -€28,000 | |
| Cash at bank and in hand | 54/58 | €6,884 | €28,158 | +€21,274 | +309% |
| Deferred charges and accrued income | 490/1 | - | €2,125 | +€2,125 | |
| Total equity and liabilities | 10/49 | €196,567 | €329,865 | +€133,298 | +67.8% |
| Equity | 10/15 | €8,387 | €17,832 | +€9,445 | +113% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,887 | €15,332 | +€9,445 | +160% |
| Amounts payable | 17/49 | €188,180 | €312,033 | +€123,853 | +65.8% |
| Amounts payable after more than one year | 17 | €109,287 | €241,306 | +€132,019 | +121% |
| Financial debts | 170/4 | €109,287 | €241,306 | +€132,019 | +121% |
| Amounts payable within one year | 42/48 | €78,893 | €70,727 | -€8,166 | -10.4% |
| Trade debts | 44 | €6,620 | €13,438 | +€6,818 | +103% |
| Suppliers | 440/4 | €6,620 | €13,438 | +€6,818 | +103% |
| Taxes, remuneration and social security | 45 | €21,273 | - | -€21,273 | |
| Taxes | 450/3 | €21,273 | - | -€21,273 | |
| Other amounts payable | 47/48 | €51,000 | €57,289 | +€6,289 | +12.3% |
| Turnover | 70 | €234,214 | €419,493 | +€185,279 | +79.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,515 | €215,274 | +€95,759 | +80.1% |
| Remuneration, social security and pensions | 62 | €3,348 | €6,468 | +€3,120 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,061 | €32,189 | +€8,128 | +33.8% |
| Other operating charges | 640/8 | €4,509 | €5,804 | +€1,295 | +28.7% |
| Gross operating margin | 9900 | €114,699 | €204,219 | +€89,520 | +78.0% |
| Operating profit (loss) | 9901 | €82,781 | €159,758 | +€76,977 | +93.0% |
| Financial income | 75/76B | €1,000 | - | -€1,000 | |
| Recurring financial income | 75 | €1,000 | - | -€1,000 | |
| Financial charges | 65/66B | €284 | €313 | +€29 | +10.2% |
| Recurring financial charges | 65 | €284 | €313 | +€29 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €83,497 | €159,445 | +€75,948 | +91.0% |
| Income taxes | 67/77 | €14,222 | - | -€14,222 | |
| Profit (loss) for the period | 9904 | €69,275 | €159,445 | +€90,170 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €69,275 | €159,445 | +€90,170 | +130% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.