JEAA CONCEPT: what changed
Two financial 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.
JEAA CONCEPT
Largest movements
- Cash +€4,462
up €4,462 (+103.0%), from €4,333 to €8,795
mainly Tax, wage and social debts (+€7,791) and Net result for the year (+€5,453)
- Receivables within one year +€3,493
up €3,493 (+275.0%), from €1,270 to €4,763
- Tangible fixed assets +€3,179
up €3,179 (+143.9%), from €2,209 to €5,388
of which Furniture and vehicles: +€3,676
- Stocks and contracts +€1,246
new in 2025: €1,246
- Tax, wage and social debts +€7,791
up €7,791 (+76.3%), from €10,211 to €18,002
of which Taxes: +€5,483
- Trade debts -€5,661
down €5,661 (-59.8%), from €9,472 to €3,811
- Profit (loss) carried forward +€5,453
up €5,453 (+28.9%), from -€18,877 to -€13,424
- Other debts +€4,796
up €4,796 (+146.4%), from €3,275 to €8,071
- Gross operating margin +€57,567
up €57,567 (+833.0%), from €6,911 to €64,478
- Staff costs +€30,047
up €30,047 (+117.9%), from €25,487 to €55,534
- Financial charges +€1,833
up €1,833 (+7637.9%), from €24 to €1,857
- Depreciation +€786
up €786 (+283.9%), from €277 to €1,063
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 | €8,081 | €20,460 | +€12,379 | +153.2% |
| Fixed assets | 21/28 | €2,478 | €5,657 | +€3,179 | +128.3% |
| Tangible fixed assets | 22/27 | €2,209 | €5,388 | +€3,179 | +143.9% |
| Plant, machinery and equipment | 23 | €2,209 | €1,712 | -€497 | -22.5% |
| Furniture and vehicles | 24 | - | €3,676 | +€3,676 | |
| Financial fixed assets | 28 | €269 | €269 | -€0 | -0.1% |
| Current assets | 29/58 | €5,603 | €14,803 | +€9,200 | +164.2% |
| Stocks and contracts in progress | 3 | - | €1,246 | +€1,246 | |
| Stocks | 30/36 | - | €1,246 | +€1,246 | |
| Amounts receivable within one year | 40/41 | €1,270 | €4,763 | +€3,493 | +275.0% |
| Trade receivables | 40 | €1,270 | €4,763 | +€3,493 | +275.0% |
| Cash at bank and in hand | 54/58 | €4,333 | €8,795 | +€4,462 | +103.0% |
| Total equity and liabilities | 10/49 | €8,081 | €20,460 | +€12,379 | +153.2% |
| Equity | 10/15 | -€14,877 | -€9,424 | +€5,453 | +36.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,877 | -€13,424 | +€5,453 | +28.9% |
| Amounts payable | 17/49 | €22,958 | €29,884 | +€6,926 | +30.2% |
| Amounts payable within one year | 42/48 | €22,958 | €29,884 | +€6,926 | +30.2% |
| Trade debts | 44 | €9,472 | €3,811 | -€5,661 | -59.8% |
| Suppliers | 440/4 | €9,472 | €3,811 | -€5,661 | -59.8% |
| Taxes, remuneration and social security | 45 | €10,211 | €18,002 | +€7,791 | +76.3% |
| Taxes | 450/3 | €4,035 | €9,518 | +€5,483 | +135.9% |
| Remuneration and social security | 454/9 | €6,176 | €8,484 | +€2,308 | +37.4% |
| Other amounts payable | 47/48 | €3,275 | €8,071 | +€4,796 | +146.4% |
| Non-recurring operating income | 76A | - | €3,390 | +€3,390 | |
| Remuneration, social security and pensions | 62 | €25,487 | €55,534 | +€30,047 | +117.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277 | €1,063 | +€786 | +283.9% |
| Other operating charges | 640/8 | - | €570 | +€570 | |
| Gross operating margin | 9900 | €6,911 | €64,478 | +€57,567 | +833.0% |
| Operating profit (loss) | 9901 | -€18,853 | €7,310 | +€26,163 | |
| Financial charges | 65/66B | €24 | €1,857 | +€1,833 | +7637.9% |
| Recurring financial charges | 65 | €24 | €1,857 | +€1,833 | +7637.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,877 | €5,453 | +€24,330 | |
| Profit (loss) for the period | 9904 | -€18,877 | €5,453 | +€24,330 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,877 | €5,453 | +€24,330 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.