JELYS: 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.
JELYS
Largest movements
- Cash -€21,152
down €21,152 (-12.6%), from €167,846 to €146,694
mainly Contributions, distributions and other (-€60,526) and Trade debts (-€1,291)
- Tangible fixed assets -€12,767
down €12,767 (-20.8%), from €61,327 to €48,561
of which Furniture and vehicles: -€12,232
- Reserves -€37,972
down €37,972 (-15.7%), from €242,454 to €204,482
- Other debts +€3,486
up €3,486 (+326.4%), from €1,068 to €4,554
- Depreciation +€9,210
up €9,210 (+259.0%), from €3,556 to €12,767
- Taxes -€2,839
down €2,839 (-22.4%), from €12,647 to €9,808
- Gross operating margin -€2,094
down €2,094 (-4.4%), from €47,359 to €45,265
- Financial income +€588
up €588 (+101.4%), from €580 to €1,169
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 | €276,829 | €242,485 | -€34,344 | -12.4% |
| Fixed assets | 21/28 | €61,327 | €48,561 | -€12,767 | -20.8% |
| Tangible fixed assets | 22/27 | €61,327 | €48,561 | -€12,767 | -20.8% |
| Furniture and vehicles | 24 | €56,472 | €44,240 | -€12,232 | -21.7% |
| Other tangible fixed assets | 26 | €4,855 | €4,320 | -€535 | -11.0% |
| Current assets | 29/58 | €215,501 | €193,924 | -€21,577 | -10.0% |
| Amounts receivable within one year | 40/41 | €45,515 | €45,267 | -€248 | -0.5% |
| Trade receivables | 40 | €45,515 | €44,725 | -€790 | -1.7% |
| Other amounts receivable | 41 | €0 | €542 | +€542 | |
| Cash at bank and in hand | 54/58 | €167,846 | €146,694 | -€21,152 | -12.6% |
| Deferred charges and accrued income | 490/1 | €2,140 | €1,963 | -€177 | -8.3% |
| Total equity and liabilities | 10/49 | €276,829 | €242,485 | -€34,344 | -12.4% |
| Equity | 10/15 | €262,454 | €224,482 | -€37,972 | -14.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €242,454 | €204,482 | -€37,972 | -15.7% |
| Distributable reserves | 133 | €242,454 | €204,482 | -€37,972 | -15.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,374 | €18,003 | +€3,628 | +25.2% |
| Amounts payable within one year | 42/48 | €14,066 | €17,871 | +€3,805 | +27.1% |
| Trade debts | 44 | €4,102 | €2,811 | -€1,291 | -31.5% |
| Suppliers | 440/4 | €4,102 | €2,811 | -€1,291 | -31.5% |
| Taxes, remuneration and social security | 45 | €8,895 | €10,505 | +€1,610 | +18.1% |
| Taxes | 450/3 | €5,581 | €7,002 | +€1,422 | +25.5% |
| Remuneration and social security | 454/9 | €3,315 | €3,503 | +€188 | +5.7% |
| Other amounts payable | 47/48 | €1,068 | €4,554 | +€3,486 | +326.4% |
| Accrued charges and deferred income | 492/3 | €309 | €132 | -€177 | -57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,556 | €12,767 | +€9,210 | +259.0% |
| Other operating charges | 640/8 | €736 | €1,118 | +€381 | +51.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €47,359 | €45,265 | -€2,094 | -4.4% |
| Operating profit (loss) | 9901 | €43,066 | €31,381 | -€11,685 | -27.1% |
| Financial income | 75/76B | €580 | €1,169 | +€588 | +101.4% |
| Recurring financial income | 75 | €580 | €1,169 | +€588 | +101.4% |
| Financial charges | 65/66B | €104 | €188 | +€84 | +80.1% |
| Recurring financial charges | 65 | €104 | €188 | +€84 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €43,542 | €32,362 | -€11,181 | -25.7% |
| Income taxes | 67/77 | €12,647 | €9,808 | -€2,839 | -22.4% |
| Profit (loss) for the period | 9904 | €30,895 | €22,553 | -€8,342 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,895 | €22,553 | -€8,342 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.