JEHLUM: 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.
JEHLUM
Largest movements
- Cash -€9,932
down €9,932 (-73.6%), from €13,502 to €3,570
mainly Net result for the year (-€34,541) and Receivables within one year (-€6,173)
- Receivables within one year +€6,173
up €6,173 (+127%), from €4,852 to €11,025
of which Other amounts receivable: +€4,526
- Profit (loss) carried forward -€34,541
down €34,541 (-155%), from -€22,328 to -€56,869
- Trade debts +€10,238
up €10,238 (+2,275%), from €450 to €10,688
- Other debts +€10,000
up €10,000 (+59.4%), from €16,833 to €26,833
- Advances received +€5,447
up €5,447 (+152%), from €3,594 to €9,041
- Tax, wage and social debts +€5,097
up €5,097 (+157%), from €3,249 to €8,345
of which Taxes: +€4,682
- Gross operating margin -€24,453
down €24,453, from €3,690 to -€20,762
- Purchases and services +€12,350
up €12,350 (+25.1%), from €49,286 to €61,636
- Turnover -€12,102
down €12,102 (-22.8%), from €52,976 to €40,874
- Staff costs +€2,136
new in 2024: €2,136
- Taxes +€973
new in 2024: €973
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.
Derived cash bridge
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 | €20,398 | €16,639 | -€3,759 | -18.4% |
| Fixed assets | 21/28 | €2,044 | €2,044 | = | 0.0% |
| Financial fixed assets | 28 | €2,044 | €2,044 | = | 0.0% |
| Current assets | 29/58 | €18,354 | €14,595 | -€3,759 | -20.5% |
| Amounts receivable within one year | 40/41 | €4,852 | €11,025 | +€6,173 | +127% |
| Trade receivables | 40 | €3,481 | €5,129 | +€1,647 | +47.3% |
| Other amounts receivable | 41 | €1,371 | €5,896 | +€4,526 | +330% |
| Cash at bank and in hand | 54/58 | €13,502 | €3,570 | -€9,932 | -73.6% |
| Total equity and liabilities | 10/49 | €20,398 | €16,639 | -€3,759 | -18.4% |
| Equity | 10/15 | -€3,728 | -€38,269 | -€34,541 | -927% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,328 | -€56,869 | -€34,541 | -155% |
| Amounts payable | 17/49 | €24,126 | €54,908 | +€30,782 | +128% |
| Amounts payable within one year | 42/48 | €24,126 | €54,908 | +€30,782 | +128% |
| Trade debts | 44 | €450 | €10,688 | +€10,238 | +2,275% |
| Suppliers | 440/4 | €450 | €10,688 | +€10,238 | +2,275% |
| Advances received on contracts in progress | 46 | €3,594 | €9,041 | +€5,447 | +152% |
| Taxes, remuneration and social security | 45 | €3,249 | €8,345 | +€5,097 | +157% |
| Taxes | 450/3 | €2,249 | €6,931 | +€4,682 | +208% |
| Remuneration and social security | 454/9 | €1,000 | €1,415 | +€415 | +41.5% |
| Other amounts payable | 47/48 | €16,833 | €26,833 | +€10,000 | +59.4% |
| Turnover | 70 | €52,976 | €40,874 | -€12,102 | -22.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,286 | €61,636 | +€12,350 | +25.1% |
| Remuneration, social security and pensions | 62 | - | €2,136 | +€2,136 | |
| Other operating charges | 640/8 | - | €625 | +€625 | |
| Non-recurring operating charges | 66A | - | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | €3,690 | -€20,762 | -€24,453 | |
| Operating profit (loss) | 9901 | €3,690 | -€33,523 | -€37,214 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,645 | -€33,568 | -€37,214 | |
| Income taxes | 67/77 | - | €973 | +€973 | |
| Profit (loss) for the period | 9904 | €3,645 | -€34,541 | -€38,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,645 | -€34,541 | -€38,187 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.