JAZOE: 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.
JAZOE
Largest movements
- Cash +€9,883
up €9,883 (+235.6%), from €4,196 to €14,079
mainly Other debts (+€15,127) and Receivables within one year (+€1,648)
- Receivables within one year -€1,648
down €1,648 (-100.0%), from €1,648 to €0
of which Other amounts receivable: -€1,522
- Other debts +€15,127
up €15,127 (+22.3%), from €67,857 to €82,984
- Profit (loss) carried forward -€5,033
down €5,033 (-4.5%), from -€110,911 to -€115,945
- Tax, wage and social debts -€1,732
down €1,732 (-82.5%), from €2,100 to €368
- Short-term financial debts -€237
down €237 (-100.0%), from €237 to €0
- Gross operating margin +€10,027
up €10,027 (+68.8%), from -€14,581 to -€4,554
- Other operating charges +€387
up €387, from €0 to €387
- Financial charges -€203
down €203 (-80.2%), from €253 to €50
- Taxes -€151
down €151 (-100.0%), from €151 to €0
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 | €6,659 | €14,853 | +€8,194 | +123.0% |
| Fixed assets | 21/28 | €816 | €774 | -€42 | -5.1% |
| Tangible fixed assets | 22/27 | €42 | €0 | -€42 | -100.0% |
| Furniture and vehicles | 24 | €42 | €0 | -€42 | -100.0% |
| Financial fixed assets | 28 | €774 | €774 | = | 0.0% |
| Current assets | 29/58 | €5,843 | €14,079 | +€8,236 | +140.9% |
| Amounts receivable within one year | 40/41 | €1,648 | €0 | -€1,648 | -100.0% |
| Trade receivables | 40 | €125 | €0 | -€125 | -100.0% |
| Other amounts receivable | 41 | €1,522 | €0 | -€1,522 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,196 | €14,079 | +€9,883 | +235.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €6,659 | €14,853 | +€8,194 | +123.0% |
| Equity | 10/15 | -€63,535 | -€68,568 | -€5,033 | -7.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,377 | €27,377 | = | 0.0% |
| Distributable reserves | 133 | €27,377 | €27,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,911 | -€115,945 | -€5,033 | -4.5% |
| Amounts payable | 17/49 | €70,194 | €83,421 | +€13,227 | +18.8% |
| Amounts payable within one year | 42/48 | €70,194 | €83,421 | +€13,227 | +18.8% |
| Financial debts | 43 | €237 | €0 | -€237 | -100.0% |
| Credit institutions | 430/8 | €237 | €0 | -€237 | -100.0% |
| Trade debts | 44 | €0 | €69 | +€69 | |
| Suppliers | 440/4 | €0 | €69 | +€69 | |
| Taxes, remuneration and social security | 45 | €2,100 | €368 | -€1,732 | -82.5% |
| Taxes | 450/3 | €2,100 | €368 | -€1,732 | -82.5% |
| Other amounts payable | 47/48 | €67,857 | €82,984 | +€15,127 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93 | €42 | -€51 | -54.9% |
| Other operating charges | 640/8 | €0 | €387 | +€387 | |
| Gross operating margin | 9900 | -€14,581 | -€4,554 | +€10,027 | +68.8% |
| Operating profit (loss) | 9901 | -€14,674 | -€4,983 | +€9,691 | +66.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €253 | €50 | -€203 | -80.2% |
| Recurring financial charges | 65 | €253 | €50 | -€203 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,927 | -€5,033 | +€9,894 | +66.3% |
| Income taxes | 67/77 | €151 | €0 | -€151 | -100.0% |
| Profit (loss) for the period | 9904 | -€15,078 | -€5,033 | +€10,045 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,078 | -€5,033 | +€10,045 | +66.6% |
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.