Jecha: 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.
Jecha
Largest movements
- Cash +€115,372
up €115,372 (+359.9%), from €32,056 to €147,428
mainly Net result for the year (+€107,042) and Other debts (+€83,054)
- Receivables within one year +€13,823
up €13,823 (+197.3%), from €7,006 to €20,829
of which Trade receivables: +€16,594
- Deferred charges and accrued income +€13,706
up €13,706 (+571072.9%), from €2 to €13,708
- Receivables after one year -€12,000
down €12,000 (-25.0%), from €48,000 to €36,000
- Tangible fixed assets +€2,262
new in 2024: €2,262
- Other debts +€83,054
new in 2024: €83,054
- Tax, wage and social debts +€25,362
up €25,362 (+227.4%), from €11,154 to €36,516
- Accrued charges and deferred income +€15,000
new in 2024: €15,000
- Profit (loss) carried forward +€7,042
up €7,042 (+52.2%), from €13,501 to €20,543
- Trade debts +€2,705
up €2,705 (+662.0%), from €409 to €3,114
- Gross operating margin +€115,321
up €115,321 (+455.7%), from €25,307 to €140,627
- Taxes +€24,478
up €24,478 (+292.5%), from €8,369 to €32,847
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,064 | €220,227 | +€133,163 | +152.9% |
| Fixed assets | 21/28 | - | €2,262 | +€2,262 | |
| Tangible fixed assets | 22/27 | - | €2,262 | +€2,262 | |
| Plant, machinery and equipment | 23 | - | €2,262 | +€2,262 | |
| Current assets | 29/58 | €87,064 | €217,965 | +€130,901 | +150.3% |
| Amounts receivable after more than one year | 29 | €48,000 | €36,000 | -€12,000 | -25.0% |
| Other amounts receivable | 291 | €48,000 | €36,000 | -€12,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €7,006 | €20,829 | +€13,823 | +197.3% |
| Trade receivables | 40 | €4,235 | €20,829 | +€16,594 | +391.8% |
| Other amounts receivable | 41 | €2,771 | - | -€2,771 | |
| Cash at bank and in hand | 54/58 | €32,056 | €147,428 | +€115,372 | +359.9% |
| Deferred charges and accrued income | 490/1 | €2 | €13,708 | +€13,706 | +571072.9% |
| Total equity and liabilities | 10/49 | €87,064 | €220,227 | +€133,163 | +152.9% |
| Equity | 10/15 | €75,501 | €82,543 | +€7,042 | +9.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,501 | €20,543 | +€7,042 | +52.2% |
| Amounts payable | 17/49 | €11,563 | €137,684 | +€126,121 | +1090.7% |
| Amounts payable within one year | 42/48 | €11,563 | €122,684 | +€111,121 | +961.0% |
| Trade debts | 44 | €409 | €3,114 | +€2,705 | +662.0% |
| Suppliers | 440/4 | €409 | €3,114 | +€2,705 | +662.0% |
| Taxes, remuneration and social security | 45 | €11,154 | €36,516 | +€25,362 | +227.4% |
| Taxes | 450/3 | €11,154 | €36,516 | +€25,362 | +227.4% |
| Other amounts payable | 47/48 | - | €83,054 | +€83,054 | |
| Accrued charges and deferred income | 492/3 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €38 | +€38 | |
| Other operating charges | 640/8 | €708 | €655 | -€53 | -7.5% |
| Gross operating margin | 9900 | €25,307 | €140,627 | +€115,321 | +455.7% |
| Operating profit (loss) | 9901 | €24,598 | €139,934 | +€115,336 | +468.9% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.6% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €24,553 | €139,889 | +€115,336 | +469.7% |
| Income taxes | 67/77 | €8,369 | €32,847 | +€24,478 | +292.5% |
| Profit (loss) for the period | 9904 | €16,184 | €107,042 | +€90,858 | +561.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,184 | €107,042 | +€90,858 | +561.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.