JAZDA: 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.
JAZDA
Largest movements
- Receivables within one year +€21,094
up €21,094 (+21.1%), from €99,909 to €121,003
of which Trade receivables: +€14,294
- Deferred charges and accrued income +€5,571
up €5,571 (+188.8%), from €2,951 to €8,522
- Stocks and contracts -€2,260
down €2,260 (-32.0%), from €7,053 to €4,793
- Tangible fixed assets -€2,250
down €2,250 (-10.7%), from €20,963 to €18,713
of which Furniture and vehicles: -€2,250
- Trade debts +€24,441
up €24,441 (+852.0%), from €2,869 to €27,310
- Current portion of long-term debt -€3,067
no longer reported in 2025 (was €3,067)
- Tax, wage and social debts +€2,388
up €2,388 (+194.5%), from €1,228 to €3,615
- Gross operating margin +€12,033
up €12,033, from -€5,530 to €6,503
- Other operating charges +€1,620
new in 2025: €1,620
- Depreciation +€1,371
up €1,371 (+156.1%), from €879 to €2,250
- Financial income -€751
down €751 (-86.1%), from €872 to €121
of which Financial income: -€751
- Taxes +€511
new in 2025: €511
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 | €132,387 | €155,828 | +€23,441 | +17.7% |
| Fixed assets | 21/28 | €22,473 | €20,223 | -€2,250 | -10.0% |
| Tangible fixed assets | 22/27 | €20,963 | €18,713 | -€2,250 | -10.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,963 | €18,713 | -€2,250 | -10.7% |
| Financial fixed assets | 28 | €1,510 | €1,510 | = | 0.0% |
| Current assets | 29/58 | €109,913 | €135,605 | +€25,691 | +23.4% |
| Stocks and contracts in progress | 3 | €7,053 | €4,793 | -€2,260 | -32.0% |
| Stocks | 30/36 | €7,053 | €4,793 | -€2,260 | -32.0% |
| Amounts receivable within one year | 40/41 | €99,909 | €121,003 | +€21,094 | +21.1% |
| Trade receivables | 40 | €84,259 | €98,553 | +€14,294 | +17.0% |
| Other amounts receivable | 41 | €15,650 | €22,450 | +€6,800 | +43.5% |
| Cash at bank and in hand | 54/58 | €0 | €1,286 | +€1,286 | |
| Deferred charges and accrued income | 490/1 | €2,951 | €8,522 | +€5,571 | +188.8% |
| Total equity and liabilities | 10/49 | €132,387 | €155,828 | +€23,441 | +17.7% |
| Equity | 10/15 | €124,167 | €124,904 | +€736 | +0.6% |
| Contributions | 10/11 | €21,125 | €21,125 | = | 0.0% |
| Capital | 10 | €21,125 | €21,125 | = | 0.0% |
| Issued capital | 100 | €21,125 | €21,125 | = | 0.0% |
| Reserves | 13 | €6,750 | €6,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,113 | €2,113 | = | 0.0% |
| Legal reserve | 130 | €2,113 | €2,113 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,638 | €4,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,292 | €97,028 | +€736 | +0.8% |
| Amounts payable | 17/49 | €8,219 | €30,925 | +€22,705 | +276.2% |
| Amounts payable within one year | 42/48 | €8,219 | €30,925 | +€22,705 | +276.2% |
| Current portion of amounts payable after more than one year | 42 | €3,067 | - | -€3,067 | |
| Financial debts | 43 | €1,057 | - | -€1,057 | |
| Credit institutions | 430/8 | €1,057 | - | -€1,057 | |
| Trade debts | 44 | €2,869 | €27,310 | +€24,441 | +852.0% |
| Suppliers | 440/4 | €2,869 | €27,310 | +€24,441 | +852.0% |
| Taxes, remuneration and social security | 45 | €1,228 | €3,615 | +€2,388 | +194.5% |
| Taxes | 450/3 | €1,228 | €3,615 | +€2,388 | +194.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879 | €2,250 | +€1,371 | +156.1% |
| Other operating charges | 640/8 | - | €1,620 | +€1,620 | |
| Gross operating margin | 9900 | -€5,530 | €6,503 | +€12,033 | |
| Operating profit (loss) | 9901 | -€6,409 | €2,633 | +€9,042 | |
| Financial income | 75/76B | €872 | €121 | -€751 | -86.1% |
| Recurring financial income | 75 | €872 | €121 | -€751 | -86.1% |
| Non-recurring financial income | 76B | €872 | €121 | -€751 | -86.1% |
| Financial charges | 65/66B | €1,549 | €1,507 | -€42 | -2.7% |
| Recurring financial charges | 65 | €825 | €1,507 | +€682 | +82.7% |
| Non-recurring financial charges | 66B | €724 | €1,507 | +€784 | +108.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,085 | €1,247 | +€8,333 | |
| Income taxes | 67/77 | - | €511 | +€511 | |
| Profit (loss) for the period | 9904 | -€7,085 | €736 | +€7,822 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,085 | €736 | +€7,822 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.