JEGO FRUDI: 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.
JEGO FRUDI
Largest movements
- Tangible fixed assets -€12,350
down €12,350 (-20.5%), from €60,268 to €47,918
of which Furniture and vehicles: -€10,299
- Cash -€7,200
down €7,200 (-49.6%), from €14,519 to €7,319
mainly Other debts (-€31,501) and Receivables within one year (-€2,695)
- Receivables within one year +€2,695
up €2,695 (+401%), from €672 to €3,367
of which Trade receivables: +€1,676
- Deferred charges and accrued income +€1,291
new in 2025: €1,291
- Other debts -€31,501
down €31,501 (-27.4%), from €115,078 to €83,577
- Profit (loss) carried forward +€17,484
up €17,484 (+48.2%), from -€36,259 to -€18,775
- Gross operating margin +€31,309
up €31,309 (+1,727%), from €1,813 to €33,122
- Depreciation -€5,089
down €5,089 (-25.4%), from €20,058 to €14,969
- Staff costs +€814
up €814 (+149%), from €546 to €1,360
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.
Derived cash bridge
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 | €100,767 | €86,140 | -€14,627 | -14.5% |
| Fixed assets | 21/28 | €60,368 | €48,018 | -€12,350 | -20.5% |
| Tangible fixed assets | 22/27 | €60,268 | €47,918 | -€12,350 | -20.5% |
| Land and buildings | 22 | €10,009 | €10,330 | +€321 | +3.2% |
| Plant, machinery and equipment | 23 | €6,302 | €5,066 | -€1,235 | -19.6% |
| Furniture and vehicles | 24 | €36,511 | €26,212 | -€10,299 | -28.2% |
| Assets under construction and advance payments | 27 | €7,446 | €6,310 | -€1,136 | -15.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €40,399 | €38,122 | -€2,277 | -5.6% |
| Stocks and contracts in progress | 3 | €25,208 | €26,145 | +€937 | +3.7% |
| Stocks | 30/36 | €25,208 | €26,145 | +€937 | +3.7% |
| Amounts receivable within one year | 40/41 | €672 | €3,367 | +€2,695 | +401% |
| Trade receivables | 40 | €672 | €2,348 | +€1,676 | +249% |
| Other amounts receivable | 41 | - | €1,019 | +€1,019 | |
| Cash at bank and in hand | 54/58 | €14,519 | €7,319 | -€7,200 | -49.6% |
| Deferred charges and accrued income | 490/1 | - | €1,291 | +€1,291 | |
| Total equity and liabilities | 10/49 | €100,767 | €86,140 | -€14,627 | -14.5% |
| Equity | 10/15 | -€15,388 | €2,096 | +€17,484 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,271 | €2,271 | = | 0.0% |
| Non-distributable reserves | 130/1 | €154 | - | -€154 | |
| Reserves not available under the articles | 1311 | €154 | - | -€154 | |
| Distributable reserves | 133 | €2,117 | €2,271 | +€154 | +7.3% |
| Profit (loss) carried forward | 14 | -€36,259 | -€18,775 | +€17,484 | +48.2% |
| Amounts payable | 17/49 | €116,155 | €84,044 | -€32,111 | -27.6% |
| Amounts payable within one year | 42/48 | €116,155 | €84,044 | -€32,111 | -27.6% |
| Trade debts | 44 | - | €291 | +€291 | |
| Suppliers | 440/4 | - | €291 | +€291 | |
| Taxes, remuneration and social security | 45 | €1,077 | €176 | -€901 | -83.7% |
| Taxes | 450/3 | €1,077 | €176 | -€901 | -83.7% |
| Other amounts payable | 47/48 | €115,078 | €83,577 | -€31,501 | -27.4% |
| Non-recurring operating income | 76A | €3,967 | - | -€3,967 | |
| Remuneration, social security and pensions | 62 | €546 | €1,360 | +€814 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,058 | €14,969 | -€5,089 | -25.4% |
| Other operating charges | 640/8 | €1,665 | €1,527 | -€137 | -8.2% |
| Gross operating margin | 9900 | €1,813 | €33,122 | +€31,309 | +1,727% |
| Operating profit (loss) | 9901 | -€20,455 | €15,266 | +€35,721 | |
| Financial income | 75/76B | €2,396 | €2,460 | +€64 | +2.7% |
| Recurring financial income | 75 | €2,396 | €2,460 | +€64 | +2.7% |
| Financial charges | 65/66B | €91 | €66 | -€25 | -27.7% |
| Recurring financial charges | 65 | €91 | €66 | -€25 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,150 | €17,660 | +€35,810 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€18,324 | €17,484 | +€35,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,324 | €17,484 | +€35,808 |
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 30 October 2026 via checked.be.