JEANFILS - KOZUB: what changed
JEANFILS - KOZUB
Largest movements
- Cash +€21,834
up €21,834 (+47.9%), from €45,582 to €67,417
mainly Net result for the year (+€32,466) and Depreciation (+€14,038)
- Intangible fixed assets -€14,038
no longer reported in 2025 (was €14,038)
- Receivables within one year -€1,106
down €1,106 (-31.0%), from €3,573 to €2,467
of which Other amounts receivable: -€2,250
- Debts after one year -€10,317
down €10,317 (-49.2%), from €20,973 to €10,655
- Other debts +€9,219
up €9,219 (+35.8%), from €25,755 to €34,975
- Profit (loss) carried forward +€4,466
up €4,466 (+13,831%), from €32 to €4,498
- Tax, wage and social debts +€1,847
up €1,847 (+593%), from €312 to €2,159
- Trade debts +€1,161
up €1,161 (+91.3%), from €1,272 to €2,432
- Depreciation -€13,962
down €13,962 (-49.9%), from €28,000 to €14,038
- Gross operating margin +€8,347
up €8,347 (+16.2%), from €51,422 to €59,769
- Taxes +€5,876
up €5,876 (+116%), from €5,058 to €10,934
- Financial charges -€904
down €904 (-37.5%), from €2,407 to €1,503
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,391 | €70,077 | +€6,685 | +10.5% |
| Fixed assets | 21/28 | €14,038 | - | -€14,038 | |
| Intangible fixed assets | 21 | €14,038 | - | -€14,038 | |
| Current assets | 29/58 | €49,353 | €70,077 | +€20,724 | +42.0% |
| Amounts receivable within one year | 40/41 | €3,573 | €2,467 | -€1,106 | -31.0% |
| Trade receivables | 40 | €1,323 | €2,467 | +€1,144 | +86.5% |
| Other amounts receivable | 41 | €2,250 | - | -€2,250 | |
| Cash at bank and in hand | 54/58 | €45,582 | €67,417 | +€21,834 | +47.9% |
| Deferred charges and accrued income | 490/1 | €198 | €193 | -€5 | -2.5% |
| Total equity and liabilities | 10/49 | €63,391 | €70,077 | +€6,685 | +10.5% |
| Equity | 10/15 | €5,032 | €9,498 | +€4,466 | +88.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32 | €4,498 | +€4,466 | +13,831% |
| Amounts payable | 17/49 | €58,359 | €60,578 | +€2,219 | +3.8% |
| Amounts payable after more than one year | 17 | €20,973 | €10,655 | -€10,317 | -49.2% |
| Financial debts | 170/4 | €20,973 | €10,655 | -€10,317 | -49.2% |
| Amounts payable within one year | 42/48 | €37,328 | €49,883 | +€12,555 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €9,990 | €10,317 | +€327 | +3.3% |
| Trade debts | 44 | €1,272 | €2,432 | +€1,161 | +91.3% |
| Suppliers | 440/4 | €1,272 | €2,432 | +€1,161 | +91.3% |
| Taxes, remuneration and social security | 45 | €312 | €2,159 | +€1,847 | +593% |
| Taxes | 450/3 | €312 | €2,159 | +€1,847 | +593% |
| Other amounts payable | 47/48 | €25,755 | €34,975 | +€9,219 | +35.8% |
| Accrued charges and deferred income | 492/3 | €58 | €40 | -€19 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,000 | €14,038 | -€13,962 | -49.9% |
| Other operating charges | 640/8 | €409 | €827 | +€418 | +102% |
| Gross operating margin | 9900 | €51,422 | €59,769 | +€8,347 | +16.2% |
| Operating profit (loss) | 9901 | €23,012 | €44,903 | +€21,891 | +95.1% |
| Financial charges | 65/66B | €2,407 | €1,503 | -€904 | -37.5% |
| Recurring financial charges | 65 | €2,407 | €1,503 | -€904 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €20,606 | €43,400 | +€22,795 | +111% |
| Income taxes | 67/77 | €5,058 | €10,934 | +€5,876 | +116% |
| Profit (loss) for the period | 9904 | €15,548 | €32,466 | +€16,918 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €15,548 | €32,466 | +€16,918 | +109% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.