JéLéPi: 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.
JéLéPi
Largest movements
- Tangible fixed assets -€38,353
down €38,353 (-94.7%), from €40,482 to €2,129
of which Furniture and vehicles: -€38,097
- Current investments +€25,000
new in 2025: €25,000
- Cash +€20,943
up €20,943 (+79.6%), from €26,312 to €47,254
mainly Investment in fixed assets (net) (+€37,647) and Net result for the year (+€28,239)
- Receivables within one year -€8,899
down €8,899 (-28.0%), from €31,758 to €22,859
of which Trade receivables: -€8,857
- Reserves +€27,406
up €27,406 (+90.2%), from €30,377 to €57,783
- Debts after one year -€18,596
no longer reported in 2025 (was €18,596)
- Trade debts -€12,443
down €12,443 (-54.8%), from €22,692 to €10,249
- Current portion of long-term debt -€11,207
no longer reported in 2025 (was €11,207)
- Tax, wage and social debts +€10,629
up €10,629 (+75.4%), from €14,100 to €24,730
of which Taxes: +€8,629
- Depreciation -€10,794
down €10,794 (-93.9%), from €11,500 to €706
- Gross operating margin +€8,289
up €8,289 (+19.5%), from €42,607 to €50,895
- Taxes +€3,473
up €3,473 (+41.1%), from €8,455 to €11,928
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 | €100,015 | €98,456 | -€1,559 | -1.6% |
| Fixed assets | 21/28 | €40,482 | €2,129 | -€38,353 | -94.7% |
| Tangible fixed assets | 22/27 | €40,482 | €2,129 | -€38,353 | -94.7% |
| Plant, machinery and equipment | 23 | €2,161 | €1,905 | -€256 | -11.9% |
| Furniture and vehicles | 24 | €38,321 | €224 | -€38,097 | -99.4% |
| Current assets | 29/58 | €59,533 | €96,327 | +€36,794 | +61.8% |
| Amounts receivable within one year | 40/41 | €31,758 | €22,859 | -€8,899 | -28.0% |
| Trade receivables | 40 | €31,716 | €22,859 | -€8,857 | -27.9% |
| Other amounts receivable | 41 | €42 | - | -€42 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €26,312 | €47,254 | +€20,943 | +79.6% |
| Deferred charges and accrued income | 490/1 | €1,464 | €1,214 | -€250 | -17.1% |
| Total equity and liabilities | 10/49 | €100,015 | €98,456 | -€1,559 | -1.6% |
| Equity | 10/15 | €32,377 | €59,783 | +€27,406 | +84.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,377 | €57,783 | +€27,406 | +90.2% |
| Distributable reserves | 133 | €30,377 | €57,783 | +€27,406 | +90.2% |
| Amounts payable | 17/49 | €67,638 | €38,673 | -€28,965 | -42.8% |
| Amounts payable after more than one year | 17 | €18,596 | - | -€18,596 | |
| Financial debts | 170/4 | €18,596 | - | -€18,596 | |
| Amounts payable within one year | 42/48 | €49,042 | €38,673 | -€10,368 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €11,207 | - | -€11,207 | |
| Trade debts | 44 | €22,692 | €10,249 | -€12,443 | -54.8% |
| Suppliers | 440/4 | €22,692 | €10,249 | -€12,443 | -54.8% |
| Taxes, remuneration and social security | 45 | €14,100 | €24,730 | +€10,629 | +75.4% |
| Taxes | 450/3 | €14,100 | €22,730 | +€8,629 | +61.2% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €1,043 | €3,695 | +€2,652 | +254.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,500 | €706 | -€10,794 | -93.9% |
| Other operating charges | 640/8 | €850 | €1,247 | +€397 | +46.7% |
| Non-recurring operating charges | 66A | - | €7,647 | +€7,647 | |
| Gross operating margin | 9900 | €42,607 | €50,895 | +€8,289 | +19.5% |
| Operating profit (loss) | 9901 | €30,256 | €41,295 | +€11,039 | +36.5% |
| Financial income | 75/76B | €1 | €309 | +€308 | +49716.1% |
| Recurring financial income | 75 | €1 | €309 | +€308 | +49716.1% |
| Financial charges | 65/66B | €1,841 | €1,437 | -€405 | -22.0% |
| Recurring financial charges | 65 | €1,841 | €1,437 | -€405 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €28,416 | €40,167 | +€11,752 | +41.4% |
| Income taxes | 67/77 | €8,455 | €11,928 | +€3,473 | +41.1% |
| Profit (loss) for the period | 9904 | €19,960 | €28,239 | +€8,278 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,960 | €28,239 | +€8,278 | +41.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.