JAYL Consult: 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.
JAYL Consult
Largest movements
- Intangible fixed assets -€13,000
down €13,000 (-54.7%), from €23,756 to €10,756
- Cash +€2,554
up €2,554 (+12618.8%), from €20 to €2,574
mainly Other debts (+€17,985) and Depreciation (+€13,000)
- Receivables within one year +€1,641
up €1,641 (+11.1%), from €14,728 to €16,368
of which Other amounts receivable: +€1,641
- Profit (loss) carried forward -€26,468
down €26,468 (-42.0%), from -€62,952 to -€89,420
- Other debts +€17,985
up €17,985 (+16.2%), from €111,296 to €129,280
- Gross operating margin -€11,842
down €11,842 (-1749.9%), from -€677 to -€12,519
- Financial charges -€250
down €250 (-35.7%), from €700 to €450
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 | €51,344 | €42,919 | -€8,425 | -16.4% |
| Fixed assets | 21/28 | €23,756 | €10,756 | -€13,000 | -54.7% |
| Intangible fixed assets | 21 | €23,756 | €10,756 | -€13,000 | -54.7% |
| Current assets | 29/58 | €27,588 | €32,163 | +€4,575 | +16.6% |
| Stocks and contracts in progress | 3 | €12,840 | €12,840 | = | 0.0% |
| Stocks | 30/36 | €12,840 | €12,840 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,728 | €16,368 | +€1,641 | +11.1% |
| Trade receivables | 40 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,728 | €4,368 | +€1,641 | +60.1% |
| Cash at bank and in hand | 54/58 | €20 | €2,574 | +€2,554 | +12618.8% |
| Deferred charges and accrued income | 490/1 | - | €381 | +€381 | |
| Total equity and liabilities | 10/49 | €51,344 | €42,919 | -€8,425 | -16.4% |
| Equity | 10/15 | -€59,952 | -€86,420 | -€26,468 | -44.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,952 | -€89,420 | -€26,468 | -42.0% |
| Amounts payable | 17/49 | €111,296 | €129,339 | +€18,043 | +16.2% |
| Amounts payable within one year | 42/48 | €111,296 | €129,339 | +€18,043 | +16.2% |
| Taxes, remuneration and social security | 45 | - | €59 | +€59 | |
| Taxes | 450/3 | - | €59 | +€59 | |
| Other amounts payable | 47/48 | €111,296 | €129,280 | +€17,985 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,000 | €13,000 | = | 0.0% |
| Other operating charges | 640/8 | €510 | €440 | -€70 | -13.7% |
| Gross operating margin | 9900 | -€677 | -€12,519 | -€11,842 | -1749.9% |
| Operating profit (loss) | 9901 | -€14,187 | -€25,959 | -€11,772 | -83.0% |
| Financial charges | 65/66B | €700 | €450 | -€250 | -35.7% |
| Recurring financial charges | 65 | €700 | €450 | -€250 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,887 | -€26,409 | -€11,522 | -77.4% |
| Income taxes | 67/77 | - | €59 | +€59 | |
| Profit (loss) for the period | 9904 | -€14,887 | -€26,468 | -€11,581 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,887 | -€26,468 | -€11,581 | -77.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.