JAZYK: 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.
JAZYK
Largest movements
- Tangible fixed assets -€13,511
down €13,511 (-43.0%), from €31,421 to €17,910
of which Furniture and vehicles: -€13,379
- Receivables within one year -€4,689
down €4,689 (-18.1%), from €25,883 to €21,194
of which Other amounts receivable: -€3,456
- Cash +€2,055
up €2,055 (+808.9%), from €254 to €2,309
mainly Depreciation (+€13,511) and Other debts (+€7,044)
- Profit (loss) carried forward -€16,042
down €16,042 (-82.5%), from -€19,449 to -€35,490
- Debts after one year -€9,204
down €9,204 (-70.4%), from €13,078 to €3,874
- Other debts +€7,044
new in 2025: €7,044
- Short-term financial debts +€4,441
up €4,441 (+30.5%), from €14,570 to €19,011
- Trade debts -€3,408
down €3,408 (-32.3%), from €10,561 to €7,153
- Gross operating margin +€14,464
up €14,464, from -€10,734 to €3,730
- Financial income -€1,088
down €1,088 (-99.2%), from €1,097 to €9
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 | €57,559 | €41,413 | -€16,146 | -28.1% |
| Fixed assets | 21/28 | €31,421 | €17,910 | -€13,511 | -43.0% |
| Tangible fixed assets | 22/27 | €31,421 | €17,910 | -€13,511 | -43.0% |
| Plant, machinery and equipment | 23 | €264 | €132 | -€132 | -50.0% |
| Furniture and vehicles | 24 | €31,157 | €17,778 | -€13,379 | -42.9% |
| Current assets | 29/58 | €26,137 | €23,503 | -€2,634 | -10.1% |
| Amounts receivable within one year | 40/41 | €25,883 | €21,194 | -€4,689 | -18.1% |
| Trade receivables | 40 | €5,717 | €4,484 | -€1,233 | -21.6% |
| Other amounts receivable | 41 | €20,166 | €16,711 | -€3,456 | -17.1% |
| Cash at bank and in hand | 54/58 | €254 | €2,309 | +€2,055 | +808.9% |
| Total equity and liabilities | 10/49 | €57,559 | €41,413 | -€16,146 | -28.1% |
| Equity | 10/15 | €8,991 | -€7,051 | -€16,042 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,840 | €9,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €318 | €318 | = | 0.0% |
| Distributable reserves | 133 | €7,662 | €7,662 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,449 | -€35,490 | -€16,042 | -82.5% |
| Amounts payable | 17/49 | €48,568 | €48,464 | -€104 | -0.2% |
| Amounts payable after more than one year | 17 | €13,078 | €3,874 | -€9,204 | -70.4% |
| Financial debts | 170/4 | €13,078 | €3,874 | -€9,204 | -70.4% |
| Amounts payable within one year | 42/48 | €35,490 | €44,556 | +€9,066 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €9,074 | €10,725 | +€1,652 | +18.2% |
| Financial debts | 43 | €14,570 | €19,011 | +€4,441 | +30.5% |
| Credit institutions | 430/8 | €14,570 | €19,011 | +€4,441 | +30.5% |
| Trade debts | 44 | €10,561 | €7,153 | -€3,408 | -32.3% |
| Suppliers | 440/4 | €10,561 | €7,153 | -€3,408 | -32.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,285 | €623 | -€663 | -51.6% |
| Taxes | 450/3 | €1,285 | €623 | -€663 | -51.6% |
| Other amounts payable | 47/48 | - | €7,044 | +€7,044 | |
| Accrued charges and deferred income | 492/3 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,559 | €13,511 | -€48 | -0.4% |
| Other operating charges | 640/8 | €1,037 | €1,066 | +€29 | +2.8% |
| Gross operating margin | 9900 | -€10,734 | €3,730 | +€14,464 | |
| Operating profit (loss) | 9901 | -€25,331 | -€10,848 | +€14,483 | +57.2% |
| Financial income | 75/76B | €1,097 | €9 | -€1,088 | -99.2% |
| Recurring financial income | 75 | €1,097 | €9 | -€1,088 | -99.2% |
| Financial charges | 65/66B | €4,446 | €4,470 | +€25 | +0.6% |
| Recurring financial charges | 65 | €4,446 | €4,470 | +€25 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,680 | -€15,310 | +€13,370 | +46.6% |
| Income taxes | 67/77 | €769 | €732 | -€37 | -4.8% |
| Profit (loss) for the period | 9904 | -€29,449 | -€16,042 | +€13,407 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,449 | -€16,042 | +€13,407 | +45.5% |
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 6 October 2026 via checked.be.