Jayjays: 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.
Jayjays
Largest movements
- Current investments +€300,326
new in 2025: €300,326
- Cash -€162,501
down €162,501 (-51.5%), from €315,393 to €152,891
mainly Current investments (-€300,326) and Contributions, distributions and other (-€115,000)
- Receivables within one year +€7,166
up €7,166 (+3.4%), from €212,033 to €219,198
of which Other amounts receivable: +€5,640
- Other debts +€99,844
up €99,844 (+2218.7%), from €4,500 to €104,344
- Tax, wage and social debts +€29,128
up €29,128 (+33.1%), from €87,990 to €117,117
of which Taxes: +€41,491
- Reserves +€15,326
up €15,326 (+7.7%), from €199,493 to €214,819
- Staff costs -€61,426
down €61,426 (-24.0%), from €255,902 to €194,476
- Taxes +€19,247
up €19,247 (+46.9%), from €41,046 to €60,294
- Gross operating margin +€18,524
up €18,524 (+4.7%), from €395,955 to €414,479
- Write-downs +€7,500
new in 2025: €7,500
- Financial charges +€5,548
up €5,548 (+85.5%), from €6,492 to €12,040
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 | €550,226 | €688,922 | +€138,696 | +25.2% |
| Fixed assets | 21/28 | €6,283 | €3,370 | -€2,913 | -46.4% |
| Tangible fixed assets | 22/27 | €6,283 | €3,370 | -€2,913 | -46.4% |
| Furniture and vehicles | 24 | €6,283 | €3,370 | -€2,913 | -46.4% |
| Current assets | 29/58 | €543,943 | €685,552 | +€141,609 | +26.0% |
| Amounts receivable within one year | 40/41 | €212,033 | €219,198 | +€7,166 | +3.4% |
| Trade receivables | 40 | €175,818 | €177,343 | +€1,525 | +0.9% |
| Other amounts receivable | 41 | €36,215 | €41,855 | +€5,640 | +15.6% |
| Current investments | 50/53 | - | €300,326 | +€300,326 | |
| Cash at bank and in hand | 54/58 | €315,393 | €152,891 | -€162,501 | -51.5% |
| Deferred charges and accrued income | 490/1 | €16,518 | €13,137 | -€3,381 | -20.5% |
| Total equity and liabilities | 10/49 | €550,226 | €688,922 | +€138,696 | +25.2% |
| Equity | 10/15 | €418,653 | €433,979 | +€15,326 | +3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €199,493 | €214,819 | +€15,326 | +7.7% |
| Distributable reserves | 133 | €199,493 | €214,819 | +€15,326 | +7.7% |
| Profit (loss) carried forward | 14 | €212,960 | €212,960 | = | 0.0% |
| Amounts payable | 17/49 | €131,572 | €254,943 | +€123,370 | +93.8% |
| Amounts payable within one year | 42/48 | €131,572 | €254,943 | +€123,370 | +93.8% |
| Financial debts | 43 | €10,759 | €11,433 | +€675 | +6.3% |
| Credit institutions | 430/8 | €10,759 | €11,433 | +€675 | +6.3% |
| Trade debts | 44 | €28,324 | €22,049 | -€6,275 | -22.2% |
| Suppliers | 440/4 | €28,324 | €22,049 | -€6,275 | -22.2% |
| Taxes, remuneration and social security | 45 | €87,990 | €117,117 | +€29,128 | +33.1% |
| Taxes | 450/3 | €49,347 | €90,838 | +€41,491 | +84.1% |
| Remuneration and social security | 454/9 | €38,643 | €26,279 | -€12,364 | -32.0% |
| Other amounts payable | 47/48 | €4,500 | €104,344 | +€99,844 | +2218.7% |
| Remuneration, social security and pensions | 62 | €255,902 | €194,476 | -€61,426 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,216 | €4,507 | -€709 | -13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,500 | +€7,500 | |
| Other operating charges | 640/8 | €652 | €480 | -€173 | -26.5% |
| Non-recurring operating charges | 66A | - | €5,901 | +€5,901 | |
| Gross operating margin | 9900 | €395,955 | €414,479 | +€18,524 | +4.7% |
| Operating profit (loss) | 9901 | €134,185 | €201,615 | +€67,431 | +50.3% |
| Financial income | 75/76B | €492 | €1,044 | +€552 | +112.1% |
| Recurring financial income | 75 | €492 | €1,044 | +€552 | +112.1% |
| Financial charges | 65/66B | €6,492 | €12,040 | +€5,548 | +85.5% |
| Recurring financial charges | 65 | €6,492 | €12,040 | +€5,548 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | €128,185 | €190,620 | +€62,435 | +48.7% |
| Income taxes | 67/77 | €41,046 | €60,294 | +€19,247 | +46.9% |
| Profit (loss) for the period | 9904 | €87,138 | €130,326 | +€43,187 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,138 | €130,326 | +€43,187 | +49.6% |
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 12 October 2026 via checked.be.