JEA Engineering: 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.
JEA Engineering
Largest movements
- Cash +€88,564
up €88,564 (+177.9%), from €49,792 to €138,355
mainly Net result for the year (+€95,562) and Tax, wage and social debts (+€21,351)
- Receivables within one year +€28,350
up €28,350 (+120.4%), from €23,542 to €51,892
of which Other amounts receivable: +€29,749
- Tangible fixed assets -€5,743
down €5,743 (-36.7%), from €15,651 to €9,908
of which Furniture and vehicles: -€6,390
- Profit (loss) carried forward +€94,729
up €94,729 (+206.1%), from €45,954 to €140,682
- Tax, wage and social debts +€21,351
up €21,351 (+89.7%), from €23,809 to €45,160
- Debts after one year -€4,779
down €4,779 (-38.0%), from €12,563 to €7,784
- Gross operating margin +€66,436
up €66,436 (+104.2%), from €63,784 to €130,220
- Taxes +€15,663
up €15,663 (+125.3%), from €12,499 to €28,162
- Depreciation +€2,886
up €2,886 (+82.1%), from €3,517 to €6,403
- Financial income +€1,457
up €1,457 (+4150.4%), from €35 to €1,492
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 | €89,818 | €201,620 | +€111,802 | +124.5% |
| Fixed assets | 21/28 | €15,651 | €9,908 | -€5,743 | -36.7% |
| Tangible fixed assets | 22/27 | €15,651 | €9,908 | -€5,743 | -36.7% |
| Plant, machinery and equipment | 23 | - | €646 | +€646 | |
| Furniture and vehicles | 24 | €15,651 | €9,262 | -€6,390 | -40.8% |
| Current assets | 29/58 | €74,167 | €191,712 | +€117,545 | +158.5% |
| Amounts receivable within one year | 40/41 | €23,542 | €51,892 | +€28,350 | +120.4% |
| Trade receivables | 40 | €18,000 | €16,601 | -€1,399 | -7.8% |
| Other amounts receivable | 41 | €5,542 | €35,290 | +€29,749 | +536.8% |
| Cash at bank and in hand | 54/58 | €49,792 | €138,355 | +€88,564 | +177.9% |
| Deferred charges and accrued income | 490/1 | €834 | €1,465 | +€632 | +75.8% |
| Total equity and liabilities | 10/49 | €89,818 | €201,620 | +€111,802 | +124.5% |
| Equity | 10/15 | €47,954 | €142,682 | +€94,729 | +197.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,954 | €140,682 | +€94,729 | +206.1% |
| Amounts payable | 17/49 | €41,864 | €58,938 | +€17,074 | +40.8% |
| Amounts payable after more than one year | 17 | €12,563 | €7,784 | -€4,779 | -38.0% |
| Financial debts | 170/4 | €12,563 | €7,784 | -€4,779 | -38.0% |
| Amounts payable within one year | 42/48 | €29,301 | €51,154 | +€21,853 | +74.6% |
| Current portion of amounts payable after more than one year | 42 | €4,475 | €4,779 | +€304 | +6.8% |
| Trade debts | 44 | €457 | €632 | +€175 | +38.3% |
| Suppliers | 440/4 | €457 | €632 | +€175 | +38.3% |
| Taxes, remuneration and social security | 45 | €23,809 | €45,160 | +€21,351 | +89.7% |
| Taxes | 450/3 | €23,809 | €45,160 | +€21,351 | +89.7% |
| Other amounts payable | 47/48 | €560 | €583 | +€23 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,517 | €6,403 | +€2,886 | +82.1% |
| Other operating charges | 640/8 | €444 | €549 | +€104 | +23.5% |
| Gross operating margin | 9900 | €63,784 | €130,220 | +€66,436 | +104.2% |
| Operating profit (loss) | 9901 | €59,822 | €123,268 | +€63,446 | +106.1% |
| Financial income | 75/76B | €35 | €1,492 | +€1,457 | +4150.4% |
| Recurring financial income | 75 | €35 | €1,492 | +€1,457 | +4150.4% |
| Financial charges | 65/66B | €605 | €1,037 | +€432 | +71.5% |
| Recurring financial charges | 65 | €605 | €1,037 | +€432 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €59,253 | €123,724 | +€64,471 | +108.8% |
| Income taxes | 67/77 | €12,499 | €28,162 | +€15,663 | +125.3% |
| Profit (loss) for the period | 9904 | €46,754 | €95,562 | +€48,808 | +104.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,754 | €95,562 | +€48,808 | +104.4% |
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 4 October 2026 via checked.be.