JELIDOC: what changed
Two fiscal 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.
JELIDOC
Largest movements
- Receivables within one year +€157,157
up €157,157 (+1819.6%), from €8,637 to €165,794
of which Trade receivables: +€124,464
- Deferred charges and accrued income -€131,054
down €131,054 (-96.8%), from €135,394 to €4,341
- Current investments -€45,480
down €45,480 (-30.3%), from €150,000 to €104,520
- Tangible fixed assets -€14,876
down €14,876 (-18.3%), from €81,432 to €66,556
of which Furniture and vehicles: -€30,485
- Cash +€12,629
up €12,629 (+101.6%), from €12,426 to €25,055
mainly Net result for the year (+€239,072) and Deferred charges and accrued income (+€131,054)
- Other debts -€167,543
down €167,543 (-45.5%), from €367,876 to €200,333
- Short-term financial debts +€120,000
new in 2025: €120,000
- Profit (loss) carried forward +€39,072
up €39,072 (+325.6%), from €12,000 to €51,072
- Debts after one year -€10,210
no longer reported in 2025 (was €10,210)
- Gross operating margin +€43,261
up €43,261 (+13.8%), from €313,604 to €356,866
- Financial income -€19,712
down €19,712 (-96.3%), from €20,472 to €760
- Taxes +€15,744
up €15,744 (+22.8%), from €68,963 to €84,707
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 | €411,556 | €389,933 | -€21,623 | -5.3% |
| Fixed assets | 21/28 | €87,432 | €72,556 | -€14,876 | -17.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €81,432 | €66,556 | -€14,876 | -18.3% |
| Furniture and vehicles | 24 | €81,432 | €50,947 | -€30,485 | -37.4% |
| Other tangible fixed assets | 26 | - | €15,610 | +€15,610 | |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €324,124 | €317,377 | -€6,747 | -2.1% |
| Amounts receivable after more than one year | 29 | €17,667 | €17,667 | = | 0.0% |
| Other amounts receivable | 291 | €17,667 | €17,667 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,637 | €165,794 | +€157,157 | +1819.6% |
| Trade receivables | 40 | - | €124,464 | +€124,464 | |
| Other amounts receivable | 41 | €8,637 | €41,330 | +€32,693 | +378.5% |
| Current investments | 50/53 | €150,000 | €104,520 | -€45,480 | -30.3% |
| Cash at bank and in hand | 54/58 | €12,426 | €25,055 | +€12,629 | +101.6% |
| Deferred charges and accrued income | 490/1 | €135,394 | €4,341 | -€131,054 | -96.8% |
| Total equity and liabilities | 10/49 | €411,556 | €389,933 | -€21,623 | -5.3% |
| Equity | 10/15 | €17,000 | €56,072 | +€39,072 | +229.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,000 | €51,072 | +€39,072 | +325.6% |
| Amounts payable | 17/49 | €394,556 | €333,861 | -€60,695 | -15.4% |
| Amounts payable after more than one year | 17 | €10,210 | - | -€10,210 | |
| Financial debts | 170/4 | €10,210 | - | -€10,210 | |
| Amounts payable within one year | 42/48 | €384,346 | €333,861 | -€50,485 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €12,140 | €10,210 | -€1,930 | -15.9% |
| Financial debts | 43 | - | €120,000 | +€120,000 | |
| Credit institutions | 430/8 | - | €120,000 | +€120,000 | |
| Trade debts | 44 | €729 | €3,318 | +€2,588 | +354.9% |
| Suppliers | 440/4 | €729 | €3,318 | +€2,588 | +354.9% |
| Taxes, remuneration and social security | 45 | €3,600 | - | -€3,600 | |
| Taxes | 450/3 | €3,600 | - | -€3,600 | |
| Other amounts payable | 47/48 | €367,876 | €200,333 | -€167,543 | -45.5% |
| Non-recurring operating income | 76A | €16,647 | - | -€16,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,679 | €30,693 | +€1,014 | +3.4% |
| Other operating charges | 640/8 | €3,162 | €2,836 | -€327 | -10.3% |
| Gross operating margin | 9900 | €313,604 | €356,866 | +€43,261 | +13.8% |
| Operating profit (loss) | 9901 | €280,763 | €323,337 | +€42,574 | +15.2% |
| Financial income | 75/76B | €20,472 | €760 | -€19,712 | -96.3% |
| Recurring financial income | 75 | €20,472 | €760 | -€19,712 | -96.3% |
| Financial charges | 65/66B | €1,789 | €318 | -€1,470 | -82.2% |
| Recurring financial charges | 65 | €1,789 | €318 | -€1,470 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €299,446 | €323,779 | +€24,333 | +8.1% |
| Income taxes | 67/77 | €68,963 | €84,707 | +€15,744 | +22.8% |
| Profit (loss) for the period | 9904 | €230,483 | €239,072 | +€8,589 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €230,483 | €239,072 | +€8,589 | +3.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.