JEDYCON: 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.
JEDYCON
Largest movements
- Financial fixed assets -€60,000
no longer reported in 2024 (was €60,000)
- Receivables after one year -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
- Receivables within one year -€5,568
down €5,568 (-48.5%), from €11,490 to €5,922
- Profit (loss) carried forward -€67,527
down €67,527, from €44,649 to -€22,878
- Debts after one year -€30,032
down €30,032 (-21.6%), from €138,823 to €108,791
- Financial charges +€58,125
up €58,125 (+837.1%), from €6,944 to €65,069
of which Non-recurring financial charges: +€60,000
- Gross operating margin -€34,281
down €34,281, from €32,855 to -€1,426
- Other operating charges -€345
down €345 (-47.1%), from €732 to €387
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 | €226,880 | €130,205 | -€96,675 | -42.6% |
| Fixed assets | 21/28 | €61,753 | €1,168 | -€60,585 | -98.1% |
| Tangible fixed assets | 22/27 | €1,753 | €1,168 | -€585 | -33.4% |
| Furniture and vehicles | 24 | €1,753 | €1,168 | -€585 | -33.4% |
| Financial fixed assets | 28 | €60,000 | - | -€60,000 | |
| Current assets | 29/58 | €165,127 | €129,037 | -€36,090 | -21.9% |
| Amounts receivable after more than one year | 29 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Other amounts receivable | 291 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €11,490 | €5,922 | -€5,568 | -48.5% |
| Other amounts receivable | 41 | €11,490 | €5,922 | -€5,568 | -48.5% |
| Cash at bank and in hand | 54/58 | €33,637 | €33,115 | -€522 | -1.6% |
| Total equity and liabilities | 10/49 | €226,880 | €130,205 | -€96,675 | -42.6% |
| Equity | 10/15 | €58,909 | -€8,618 | -€67,527 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,649 | -€22,878 | -€67,527 | |
| Amounts payable | 17/49 | €167,971 | €138,823 | -€29,148 | -17.4% |
| Amounts payable after more than one year | 17 | €138,823 | €108,791 | -€30,032 | -21.6% |
| Financial debts | 170/4 | €138,823 | €108,791 | -€30,032 | -21.6% |
| Amounts payable within one year | 42/48 | €29,148 | €30,032 | +€884 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €28,664 | €30,032 | +€1,368 | +4.8% |
| Trade debts | 44 | €484 | - | -€484 | |
| Suppliers | 440/4 | €484 | - | -€484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €907 | €585 | -€322 | -35.5% |
| Other operating charges | 640/8 | €732 | €387 | -€345 | -47.1% |
| Gross operating margin | 9900 | €32,855 | -€1,426 | -€34,281 | |
| Operating profit (loss) | 9901 | €31,216 | -€2,398 | -€33,614 | |
| Financial charges | 65/66B | €6,944 | €65,069 | +€58,125 | +837.1% |
| Recurring financial charges | 65 | €6,944 | €5,069 | -€1,875 | -27.0% |
| Non-recurring financial charges | 66B | - | €60,000 | +€60,000 | |
| Profit (loss) for the period before taxes | 9903 | €24,272 | -€67,467 | -€91,739 | |
| Income taxes | 67/77 | €243 | €60 | -€183 | -75.3% |
| Profit (loss) for the period | 9904 | €24,029 | -€67,527 | -€91,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,029 | -€67,527 | -€91,556 |
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 30 September 2026 via checked.be.