JEKYLL N'HYDE: 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.
JEKYLL N'HYDE
Largest movements
- Receivables within one year +€276,624
up €276,624 (+172%), from €160,444 to €437,068
of which Other amounts receivable: +€236,121
- Cash -€171,285
down €171,285 (-77.7%), from €220,492 to €49,208
mainly Receivables within one year (-€276,624) and Investment in fixed assets (net) (-€104,795)
- Tangible fixed assets -€65,376
down €65,376 (-10.6%), from €618,567 to €553,192
of which Furniture and vehicles: -€59,379
- Stocks and contracts -€20,400
down €20,400 (-80.3%), from €25,400 to €5,000
- Debts after one year -€103,800
down €103,800 (-40.2%), from €258,339 to €154,539
- Current portion of long-term debt +€46,273
up €46,273 (+87.5%), from €52,860 to €99,133
- Trade debts +€44,365
up €44,365 (+23.4%), from €189,547 to €233,911
- Other debts +€39,403
up €39,403 (+30.4%), from €129,423 to €168,825
- Profit (loss) carried forward -€14,831
down €14,831 (-3.6%), from €409,124 to €394,293
- Gross operating margin -€61,520
down €61,520 (-23.4%), from €263,010 to €201,491
- Depreciation -€13,808
down €13,808 (-7.3%), from €189,979 to €176,171
- Taxes -€12,036
down €12,036 (-98.4%), from €12,234 to €198
- Other operating charges +€3,737
up €3,737 (+57.5%), from €6,503 to €10,240
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 | €1,052,626 | €1,066,517 | +€13,891 | +1.3% |
| Fixed assets | 21/28 | €645,951 | €574,575 | -€71,376 | -11.0% |
| Intangible fixed assets | 21 | €26,984 | €20,984 | -€6,000 | -22.2% |
| Tangible fixed assets | 22/27 | €618,567 | €553,192 | -€65,376 | -10.6% |
| Land and buildings | 22 | €321,059 | €292,373 | -€28,687 | -8.9% |
| Plant, machinery and equipment | 23 | €27,110 | €49,800 | +€22,690 | +83.7% |
| Furniture and vehicles | 24 | €270,398 | €211,019 | -€59,379 | -22.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €406,675 | €491,942 | +€85,266 | +21.0% |
| Stocks and contracts in progress | 3 | €25,400 | €5,000 | -€20,400 | -80.3% |
| Contracts in progress | 37 | €25,400 | €5,000 | -€20,400 | -80.3% |
| Amounts receivable within one year | 40/41 | €160,444 | €437,068 | +€276,624 | +172% |
| Trade receivables | 40 | €132,354 | €172,858 | +€40,504 | +30.6% |
| Other amounts receivable | 41 | €28,090 | €264,210 | +€236,121 | +841% |
| Cash at bank and in hand | 54/58 | €220,492 | €49,208 | -€171,285 | -77.7% |
| Deferred charges and accrued income | 490/1 | €340 | €666 | +€326 | +96.1% |
| Total equity and liabilities | 10/49 | €1,052,626 | €1,066,517 | +€13,891 | +1.3% |
| Equity | 10/15 | €417,184 | €402,353 | -€14,831 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,124 | €394,293 | -€14,831 | -3.6% |
| Amounts payable | 17/49 | €635,442 | €664,164 | +€28,721 | +4.5% |
| Amounts payable after more than one year | 17 | €258,339 | €154,539 | -€103,800 | -40.2% |
| Financial debts | 170/4 | €258,339 | €154,539 | -€103,800 | -40.2% |
| Amounts payable within one year | 42/48 | €377,104 | €509,625 | +€132,521 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €52,860 | €99,133 | +€46,273 | +87.5% |
| Trade debts | 44 | €189,547 | €233,911 | +€44,365 | +23.4% |
| Suppliers | 440/4 | €189,547 | €233,911 | +€44,365 | +23.4% |
| Taxes, remuneration and social security | 45 | €5,274 | €7,755 | +€2,481 | +47.0% |
| Taxes | 450/3 | €4,829 | €7,755 | +€2,926 | +60.6% |
| Remuneration and social security | 454/9 | €445 | - | -€445 | |
| Other amounts payable | 47/48 | €129,423 | €168,825 | +€39,403 | +30.4% |
| Remuneration, social security and pensions | 62 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,979 | €176,171 | -€13,808 | -7.3% |
| Other operating charges | 640/8 | €6,503 | €10,240 | +€3,737 | +57.5% |
| Gross operating margin | 9900 | €263,010 | €201,491 | -€61,520 | -23.4% |
| Operating profit (loss) | 9901 | €66,524 | €15,080 | -€51,444 | -77.3% |
| Financial income | 75/76B | €63 | €1,013 | +€950 | +1,510% |
| Recurring financial income | 75 | €63 | €1,013 | +€950 | +1,510% |
| Financial charges | 65/66B | €12,332 | €10,725 | -€1,606 | -13.0% |
| Recurring financial charges | 65 | €12,332 | €10,725 | -€1,606 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €54,255 | €5,367 | -€48,888 | -90.1% |
| Income taxes | 67/77 | €12,234 | €198 | -€12,036 | -98.4% |
| Profit (loss) for the period | 9904 | €42,022 | €5,169 | -€36,853 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,022 | €5,169 | -€36,853 | -87.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.