JAYPRO ASSOCIATES: what changed
JAYPRO ASSOCIATES
Largest movements
- Cash -€2,639
down €2,639 (-77.2%), from €3,416 to €778
mainly Receivables within one year (-€1,488) and Net result for the year (-€785)
- Receivables within one year +€1,488
up €1,488 (+26.4%), from €5,636 to €7,125
- Profit (loss) carried forward -€785
down €785 (-100.0%), from €785 to €0
- Trade debts -€650
down €650 (-13.8%), from €4,693 to €4,044
- Tax, wage and social debts +€284
up €284 (+49.4%), from €575 to €859
- Gross operating margin +€831
up €831 (+93.8%), from -€887 to -€55
- Taxes +€284
new in 2022: €284
- Other operating charges +€50
up €50 (+14.4%), from €348 to €398
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,053 | €7,902 | -€1,150 | -12.7% |
| Current assets | 29/58 | €9,053 | €7,902 | -€1,150 | -12.7% |
| Amounts receivable within one year | 40/41 | €5,636 | €7,125 | +€1,488 | +26.4% |
| Other amounts receivable | 41 | €5,636 | €7,125 | +€1,488 | +26.4% |
| Cash at bank and in hand | 54/58 | €3,416 | €778 | -€2,639 | -77.2% |
| Total equity and liabilities | 10/49 | €9,053 | €7,902 | -€1,150 | -12.7% |
| Equity | 10/15 | €3,785 | €3,000 | -€785 | -20.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €785 | €0 | -€785 | -100.0% |
| Amounts payable | 17/49 | €5,268 | €4,902 | -€366 | -6.9% |
| Amounts payable within one year | 42/48 | €5,268 | €4,902 | -€366 | -6.9% |
| Trade debts | 44 | €4,693 | €4,044 | -€650 | -13.8% |
| Suppliers | 440/4 | €4,693 | €4,044 | -€650 | -13.8% |
| Taxes, remuneration and social security | 45 | €575 | €859 | +€284 | +49.4% |
| Taxes | 450/3 | €575 | €859 | +€284 | +49.4% |
| Other operating charges | 640/8 | €348 | €398 | +€50 | +14.4% |
| Gross operating margin | 9900 | -€887 | -€55 | +€831 | +93.8% |
| Operating profit (loss) | 9901 | -€1,234 | -€453 | +€781 | +63.3% |
| Financial charges | 65/66B | €48 | €48 | = | 0.0% |
| Recurring financial charges | 65 | €48 | €48 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,282 | -€501 | +€781 | +60.9% |
| Income taxes | 67/77 | - | €284 | +€284 | |
| Profit (loss) for the period | 9904 | -€1,282 | -€785 | +€497 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,282 | -€785 | +€497 | +38.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.