JAYNY: 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.
JAYNY
Largest movements
- Receivables within one year -€58,703
down €58,703 (-59.9%), from €97,958 to €39,255
of which Trade receivables: -€57,295
- Cash -€3,449
down €3,449 (-96.4%), from €3,576 to €127
mainly Advances received (-€51,035) and Net result for the year (-€9,229)
- Advances received -€51,035
no longer reported in 2024 (was €51,035)
- Profit (loss) carried forward -€9,229
down €9,229 (-31.7%), from €29,070 to €19,841
- Trade debts -€7,728
down €7,728 (-79.4%), from €9,732 to €2,004
- Tax, wage and social debts +€2,952
up €2,952 (+31.0%), from €9,518 to €12,470
- Other debts +€2,067
new in 2024: €2,067
- Gross operating margin -€44,385
down €44,385, from €39,585 to -€4,800
- Taxes -€5,863
down €5,863 (-75.0%), from €7,817 to €1,954
- Other operating charges -€600
down €600 (-27.3%), from €2,200 to €1,600
- Depreciation +€556
up €556 (+211.0%), from €264 to €820
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.
Cash bridge derived
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 | €102,355 | €39,382 | -€62,972 | -61.5% |
| Formation expenses | 20 | €820 | - | -€820 | |
| Current assets | 29/58 | €101,535 | €39,382 | -€62,152 | -61.2% |
| Amounts receivable within one year | 40/41 | €97,958 | €39,255 | -€58,703 | -59.9% |
| Trade receivables | 40 | €89,992 | €32,697 | -€57,295 | -63.7% |
| Other amounts receivable | 41 | €7,966 | €6,558 | -€1,408 | -17.7% |
| Cash at bank and in hand | 54/58 | €3,576 | €127 | -€3,449 | -96.4% |
| Total equity and liabilities | 10/49 | €102,355 | €39,382 | -€62,972 | -61.5% |
| Equity | 10/15 | €32,070 | €22,841 | -€9,229 | -28.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,070 | €19,841 | -€9,229 | -31.7% |
| Amounts payable | 17/49 | €70,285 | €16,541 | -€53,744 | -76.5% |
| Amounts payable within one year | 42/48 | €70,285 | €16,541 | -€53,744 | -76.5% |
| Trade debts | 44 | €9,732 | €2,004 | -€7,728 | -79.4% |
| Suppliers | 440/4 | €9,732 | €2,004 | -€7,728 | -79.4% |
| Advances received on contracts in progress | 46 | €51,035 | - | -€51,035 | |
| Taxes, remuneration and social security | 45 | €9,518 | €12,470 | +€2,952 | +31.0% |
| Taxes | 450/3 | €9,518 | €12,470 | +€2,952 | +31.0% |
| Other amounts payable | 47/48 | - | €2,067 | +€2,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €820 | +€556 | +211.0% |
| Other operating charges | 640/8 | €2,200 | €1,600 | -€600 | -27.3% |
| Gross operating margin | 9900 | €39,585 | -€4,800 | -€44,385 | |
| Operating profit (loss) | 9901 | €37,121 | -€7,220 | -€44,341 | |
| Financial income | 75/76B | €47 | - | -€47 | |
| Recurring financial income | 75 | €47 | - | -€47 | |
| Financial charges | 65/66B | €281 | €54 | -€227 | -80.8% |
| Recurring financial charges | 65 | €281 | €54 | -€227 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €36,887 | -€7,274 | -€44,162 | |
| Income taxes | 67/77 | €7,817 | €1,954 | -€5,863 | -75.0% |
| Profit (loss) for the period | 9904 | €29,070 | -€9,229 | -€38,299 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,070 | -€9,229 | -€38,299 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.