JEHA: 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.
JEHA
Largest movements
- Current investments +€47,696
up €47,696 (+37.6%), from €126,855 to €174,551
- Cash -€47,179
down €47,179 (-73.9%), from €63,827 to €16,648
mainly Current investments (-€47,696) and Net result for the year (-€485)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,500
up €2,500, from -€1,227 to €1,274
- Financial charges +€478
up €478 (+1,679%), from €29 to €507
- Other operating charges +€33
up €33 (+2.7%), from €1,219 to €1,251
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 | €1,119,202 | €1,118,719 | -€483 | 0.0% |
| Fixed assets | 21/28 | €927,520 | €927,520 | = | 0.0% |
| Financial fixed assets | 28 | €927,520 | €927,520 | = | 0.0% |
| Current assets | 29/58 | €191,682 | €191,199 | -€483 | -0.3% |
| Amounts receivable within one year | 40/41 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts receivable | 41 | €1,000 | €0 | -€1,000 | -100% |
| Current investments | 50/53 | €126,855 | €174,551 | +€47,696 | +37.6% |
| Cash at bank and in hand | 54/58 | €63,827 | €16,648 | -€47,179 | -73.9% |
| Total equity and liabilities | 10/49 | €1,119,202 | €1,118,719 | -€483 | 0.0% |
| Equity | 10/15 | €1,118,133 | €1,117,648 | -€485 | 0.0% |
| Contributions | 10/11 | €195,500 | €195,500 | = | 0.0% |
| Reserves | 13 | €922,633 | €922,148 | -€485 | -0.1% |
| Distributable reserves | 133 | €922,633 | €922,148 | -€485 | -0.1% |
| Amounts payable | 17/49 | €1,069 | €1,071 | +€2 | +0.2% |
| Amounts payable within one year | 42/48 | €1,069 | €1,071 | +€2 | +0.2% |
| Trade debts | 44 | €251 | €253 | +€2 | +0.8% |
| Suppliers | 440/4 | €251 | €253 | +€2 | +0.8% |
| Other amounts payable | 47/48 | €818 | €818 | = | 0.0% |
| Other operating charges | 640/8 | €1,219 | €1,251 | +€33 | +2.7% |
| Gross operating margin | 9900 | -€1,227 | €1,274 | +€2,500 | |
| Operating profit (loss) | 9901 | -€2,445 | €22 | +€2,467 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €29 | €507 | +€478 | +1,679% |
| Recurring financial charges | 65 | €29 | €507 | +€478 | +1,679% |
| Profit (loss) for the period before taxes | 9903 | -€2,474 | -€485 | +€1,989 | +80.4% |
| Profit (loss) for the period | 9904 | -€2,474 | -€485 | +€1,989 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,474 | -€485 | +€1,989 | +80.4% |
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 26 October 2026 via checked.be.