JEHASSE: 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.
JEHASSE
Largest movements
- Cash +€155,520
up €155,520 (+84.6%), from €183,760 to €339,280
mainly Depreciation (+€189,921) and Net result for the year (+€183,936)
- Tangible fixed assets -€154,840
down €154,840 (-31.7%), from €488,676 to €333,836
of which Furniture and vehicles: -€154,784
- Receivables within one year -€83,992
down €83,992 (-13.0%), from €645,290 to €561,298
of which Trade receivables: -€105,024
- Deferred charges and accrued income +€20,460
up €20,460 (+442.8%), from €4,620 to €25,080
- Other debts -€200,000
no longer reported in 2025 (was €200,000)
- Reserves +€180,000
up €180,000 (+20.0%), from €900,200 to €1.1m
of which Distributable reserves: +€180,000
- Tax, wage and social debts -€29,482
down €29,482 (-22.1%), from €133,363 to €103,880
of which Taxes: -€29,846
- Trade debts -€16,669
down €16,669 (-18.8%), from €88,748 to €72,079
- Gross operating margin -€194,213
down €194,213 (-17.8%), from €1.1m to €899,002
- Taxes -€37,837
down €37,837 (-32.7%), from €115,805 to €77,968
- Other operating charges -€23,041
down €23,041 (-98.1%), from €23,496 to €455
- Depreciation +€17,372
up €17,372 (+10.1%), from €172,550 to €189,921
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.
Cash bridge derived
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 | €1,323,689 | €1,261,123 | -€62,566 | -4.7% |
| Fixed assets | 21/28 | €489,756 | €334,916 | -€154,840 | -31.6% |
| Tangible fixed assets | 22/27 | €488,676 | €333,836 | -€154,840 | -31.7% |
| Plant, machinery and equipment | 23 | €56 | - | -€56 | |
| Furniture and vehicles | 24 | €488,620 | €333,836 | -€154,784 | -31.7% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €833,932 | €926,207 | +€92,274 | +11.1% |
| Stocks and contracts in progress | 3 | €263 | €550 | +€287 | +109.3% |
| Stocks | 30/36 | €263 | €550 | +€287 | +109.3% |
| Amounts receivable within one year | 40/41 | €645,290 | €561,298 | -€83,992 | -13.0% |
| Trade receivables | 40 | €645,290 | €540,266 | -€105,024 | -16.3% |
| Other amounts receivable | 41 | - | €21,032 | +€21,032 | |
| Cash at bank and in hand | 54/58 | €183,760 | €339,280 | +€155,520 | +84.6% |
| Deferred charges and accrued income | 490/1 | €4,620 | €25,080 | +€20,460 | +442.8% |
| Total equity and liabilities | 10/49 | €1,323,689 | €1,261,123 | -€62,566 | -4.7% |
| Equity | 10/15 | €901,227 | €1,085,164 | +€183,936 | +20.4% |
| Reserves | 13 | €900,200 | €1,080,200 | +€180,000 | +20.0% |
| Tax-exempt reserves | 132 | €151,500 | €151,500 | = | 0.0% |
| Distributable reserves | 133 | €748,700 | €928,700 | +€180,000 | +24.0% |
| Profit (loss) carried forward | 14 | €1,027 | €4,964 | +€3,936 | +383.2% |
| Amounts payable | 17/49 | €422,461 | €175,959 | -€246,502 | -58.3% |
| Amounts payable within one year | 42/48 | €422,110 | €175,959 | -€246,151 | -58.3% |
| Trade debts | 44 | €88,748 | €72,079 | -€16,669 | -18.8% |
| Suppliers | 440/4 | €88,748 | €72,079 | -€16,669 | -18.8% |
| Taxes, remuneration and social security | 45 | €133,363 | €103,880 | -€29,482 | -22.1% |
| Taxes | 450/3 | €82,052 | €52,205 | -€29,846 | -36.4% |
| Remuneration and social security | 454/9 | €51,311 | €51,675 | +€364 | +0.7% |
| Other amounts payable | 47/48 | €200,000 | - | -€200,000 | |
| Accrued charges and deferred income | 492/3 | €351 | - | -€351 | |
| Remuneration, social security and pensions | 62 | €451,823 | €445,669 | -€6,154 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,550 | €189,921 | +€17,372 | +10.1% |
| Other operating charges | 640/8 | €23,496 | €455 | -€23,041 | -98.1% |
| Gross operating margin | 9900 | €1,093,214 | €899,002 | -€194,213 | -17.8% |
| Operating profit (loss) | 9901 | €445,346 | €262,956 | -€182,390 | -41.0% |
| Financial income | 75/76B | €18 | €1 | -€17 | -94.0% |
| Recurring financial income | 75 | €18 | €1 | -€17 | -94.0% |
| Financial charges | 65/66B | €1,032 | €1,053 | +€21 | +2.1% |
| Recurring financial charges | 65 | €1,032 | €1,053 | +€21 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €444,332 | €261,905 | -€182,427 | -41.1% |
| Income taxes | 67/77 | €115,805 | €77,968 | -€37,837 | -32.7% |
| Profit (loss) for the period | 9904 | €328,527 | €183,936 | -€144,591 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €328,527 | €183,936 | -€144,591 | -44.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.