Jellowbirds: 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.
Jellowbirds
Largest movements
- Cash +€15,853
up €15,853 (+24.1%), from €65,792 to €81,645
mainly Net result for the year (+€23,047) and Depreciation (+€1,460)
- Tangible fixed assets -€1,460
down €1,460 (-22.7%), from €6,417 to €4,957
- Deferred charges and accrued income +€1,365
up €1,365 (+99.8%), from €1,367 to €2,733
- Receivables within one year +€1,255
up €1,255 (+7.3%), from €17,221 to €18,476
of which Other amounts receivable: +€4,352
- Reserves +€23,047
up €23,047 (+35.7%), from €64,498 to €87,545
- Tax, wage and social debts -€3,416
down €3,416 (-18.3%), from €18,624 to €15,208
- Current portion of long-term debt -€1,721
down €1,721 (-56.8%), from €3,028 to €1,307
- Debts after one year -€1,307
no longer reported in 2025 (was €1,307)
- Gross operating margin -€10,583
down €10,583 (-24.1%), from €43,929 to €33,347
- Taxes -€2,012
down €2,012 (-22.7%), from €8,873 to €6,861
- Depreciation +€578
up €578 (+65.7%), from €881 to €1,460
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 | €90,798 | €107,811 | +€17,013 | +18.7% |
| Fixed assets | 21/28 | €6,417 | €4,957 | -€1,460 | -22.7% |
| Tangible fixed assets | 22/27 | €6,417 | €4,957 | -€1,460 | -22.7% |
| Furniture and vehicles | 24 | €6,417 | €4,957 | -€1,460 | -22.7% |
| Current assets | 29/58 | €84,381 | €102,854 | +€18,473 | +21.9% |
| Amounts receivable within one year | 40/41 | €17,221 | €18,476 | +€1,255 | +7.3% |
| Trade receivables | 40 | €12,390 | €9,293 | -€3,098 | -25.0% |
| Other amounts receivable | 41 | €4,831 | €9,183 | +€4,352 | +90.1% |
| Cash at bank and in hand | 54/58 | €65,792 | €81,645 | +€15,853 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,367 | €2,733 | +€1,365 | +99.8% |
| Total equity and liabilities | 10/49 | €90,798 | €107,811 | +€17,013 | +18.7% |
| Equity | 10/15 | €66,998 | €90,045 | +€23,047 | +34.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €64,498 | €87,545 | +€23,047 | +35.7% |
| Distributable reserves | 133 | €64,498 | €87,545 | +€23,047 | +35.7% |
| Amounts payable | 17/49 | €23,800 | €17,767 | -€6,034 | -25.4% |
| Amounts payable after more than one year | 17 | €1,307 | - | -€1,307 | |
| Financial debts | 170/4 | €1,307 | - | -€1,307 | |
| Amounts payable within one year | 42/48 | €22,494 | €17,767 | -€4,727 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €3,028 | €1,307 | -€1,721 | -56.8% |
| Trade debts | 44 | €842 | €1,252 | +€410 | +48.6% |
| Suppliers | 440/4 | €842 | €1,252 | +€410 | +48.6% |
| Taxes, remuneration and social security | 45 | €18,624 | €15,208 | -€3,416 | -18.3% |
| Taxes | 450/3 | €18,624 | €15,208 | -€3,416 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €1,460 | +€578 | +65.7% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €43,929 | €33,347 | -€10,583 | -24.1% |
| Operating profit (loss) | 9901 | €42,930 | €31,367 | -€11,563 | -26.9% |
| Financial income | 75/76B | - | €393 | +€393 | |
| Recurring financial income | 75 | - | €393 | +€393 | |
| Financial charges | 65/66B | €2,141 | €1,853 | -€288 | -13.5% |
| Recurring financial charges | 65 | €2,141 | €1,853 | -€288 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €40,789 | €29,908 | -€10,881 | -26.7% |
| Income taxes | 67/77 | €8,873 | €6,861 | -€2,012 | -22.7% |
| Profit (loss) for the period | 9904 | €31,916 | €23,047 | -€8,869 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,916 | €23,047 | -€8,869 | -27.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.