JAYJAY: 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.
JAYJAY
Largest movements
- Cash +€29,434
up €29,434 (+37.0%), from €79,489 to €108,923
mainly Net result for the year (+€55,859) and Trade debts (+€1,309)
- Receivables within one year +€25,251
up €25,251 (+125.5%), from €20,126 to €45,377
of which Other amounts receivable: +€42,796
- Reserves +€55,859
up €55,859 (+63.2%), from €88,357 to €144,216
- Gross operating margin -€40,812
down €40,812 (-36.4%), from €112,089 to €71,277
- Taxes -€8,951
down €8,951 (-38.2%), from €23,423 to €14,473
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 | €99,615 | €154,307 | +€54,692 | +54.9% |
| Current assets | 29/58 | €99,615 | €154,307 | +€54,692 | +54.9% |
| Amounts receivable within one year | 40/41 | €20,126 | €45,377 | +€25,251 | +125.5% |
| Trade receivables | 40 | €17,545 | - | -€17,545 | |
| Other amounts receivable | 41 | €2,581 | €45,377 | +€42,796 | +1658.1% |
| Cash at bank and in hand | 54/58 | €79,489 | €108,923 | +€29,434 | +37.0% |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €99,615 | €154,307 | +€54,692 | +54.9% |
| Equity | 10/15 | €91,357 | €147,216 | +€55,859 | +61.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €88,357 | €144,216 | +€55,859 | +63.2% |
| Distributable reserves | 133 | €88,357 | €144,216 | +€55,859 | +63.2% |
| Amounts payable | 17/49 | €8,257 | €7,091 | -€1,167 | -14.1% |
| Amounts payable within one year | 42/48 | €4,872 | €4,765 | -€107 | -2.2% |
| Trade debts | 44 | €1,902 | €3,212 | +€1,309 | +68.8% |
| Suppliers | 440/4 | €1,902 | €3,212 | +€1,309 | +68.8% |
| Taxes, remuneration and social security | 45 | €2,495 | €1,000 | -€1,495 | -59.9% |
| Taxes | 450/3 | €2,495 | €1,000 | -€1,495 | -59.9% |
| Other amounts payable | 47/48 | €475 | €553 | +€78 | +16.4% |
| Accrued charges and deferred income | 492/3 | €3,385 | €2,326 | -€1,060 | -31.3% |
| Other operating charges | 640/8 | €62 | €899 | +€837 | +1350.3% |
| Gross operating margin | 9900 | €112,089 | €71,277 | -€40,812 | -36.4% |
| Operating profit (loss) | 9901 | €112,027 | €70,378 | -€41,649 | -37.2% |
| Financial charges | 65/66B | €246 | €46 | -€200 | -81.4% |
| Recurring financial charges | 65 | €246 | €46 | -€200 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €111,781 | €70,332 | -€41,449 | -37.1% |
| Income taxes | 67/77 | €23,423 | €14,473 | -€8,951 | -38.2% |
| Profit (loss) for the period | 9904 | €88,357 | €55,859 | -€32,498 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,357 | €55,859 | -€32,498 | -36.8% |
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 7 October 2026 via checked.be.