JELYS CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€72,597
down €72,597 (-61.9%), from €117,199 to €44,602
of which Other amounts receivable: -€45,066
- Cash -€58,629
down €58,629 (-32.6%), from €179,839 to €121,210
mainly Contributions, distributions and other (-€590,000) and Receivables after one year (-€50,655)
- Receivables after one year +€50,655
up €50,655 (+69.0%), from €73,451 to €124,106
- Profit (loss) carried forward -€459,815
down €459,815 (-98.4%), from €467,241 to €7,426
- Other debts +€430,211
up €430,211 (+63.6%), from €675,978 to €1.1m
- Debts after one year -€40,673
down €40,673 (-27.3%), from €149,128 to €108,455
- Financial charges +€11,112
up €11,112 (+55.9%), from €19,889 to €31,001
- Taxes -€3,356
down €3,356 (-9.0%), from €37,216 to €33,860
- Gross operating margin +€1,883
up €1,883 (+1.2%), from €162,095 to €163,978
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 | €2,937,451 | €2,854,718 | -€82,733 | -2.8% |
| Fixed assets | 21/28 | €2,566,962 | €2,563,837 | -€3,125 | -0.1% |
| Tangible fixed assets | 22/27 | €6,917 | €3,792 | -€3,125 | -45.2% |
| Plant, machinery and equipment | 23 | €2,380 | €464 | -€1,915 | -80.5% |
| Other tangible fixed assets | 26 | €4,538 | €3,328 | -€1,210 | -26.7% |
| Financial fixed assets | 28 | €2,560,045 | €2,560,045 | = | 0.0% |
| Current assets | 29/58 | €370,489 | €290,881 | -€79,608 | -21.5% |
| Amounts receivable after more than one year | 29 | €73,451 | €124,106 | +€50,655 | +69.0% |
| Other amounts receivable | 291 | €73,451 | €124,106 | +€50,655 | +69.0% |
| Amounts receivable within one year | 40/41 | €117,199 | €44,602 | -€72,597 | -61.9% |
| Trade receivables | 40 | €47,133 | €19,602 | -€27,531 | -58.4% |
| Other amounts receivable | 41 | €70,066 | €25,000 | -€45,066 | -64.3% |
| Cash at bank and in hand | 54/58 | €179,839 | €121,210 | -€58,629 | -32.6% |
| Deferred charges and accrued income | 490/1 | €0 | €963 | +€963 | |
| Total equity and liabilities | 10/49 | €2,937,451 | €2,854,718 | -€82,733 | -2.8% |
| Equity | 10/15 | €2,020,067 | €1,560,252 | -€459,815 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,534,227 | €1,534,227 | = | 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% |
| Tax-exempt reserves | 132 | €1,532,367 | €1,532,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €467,241 | €7,426 | -€459,815 | -98.4% |
| Amounts payable | 17/49 | €917,384 | €1,294,466 | +€377,082 | +41.1% |
| Amounts payable after more than one year | 17 | €149,128 | €108,455 | -€40,673 | -27.3% |
| Financial debts | 170/4 | €149,128 | €108,455 | -€40,673 | -27.3% |
| Amounts payable within one year | 42/48 | €768,256 | €1,186,011 | +€417,755 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €64,258 | €41,973 | -€22,285 | -34.7% |
| Trade debts | 44 | €3,709 | €7,136 | +€3,427 | +92.4% |
| Suppliers | 440/4 | €3,709 | €7,136 | +€3,427 | +92.4% |
| Taxes, remuneration and social security | 45 | €24,311 | €30,714 | +€6,402 | +26.3% |
| Taxes | 450/3 | €24,311 | €30,714 | +€6,402 | +26.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €675,978 | €1,106,189 | +€430,211 | +63.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,396 | €3,125 | -€270 | -8.0% |
| Other operating charges | 640/8 | €990 | €998 | +€8 | +0.8% |
| Gross operating margin | 9900 | €162,095 | €163,978 | +€1,883 | +1.2% |
| Operating profit (loss) | 9901 | €157,709 | €159,854 | +€2,145 | +1.4% |
| Financial income | 75/76B | €34,141 | €35,192 | +€1,051 | +3.1% |
| Recurring financial income | 75 | €34,141 | €35,192 | +€1,051 | +3.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €19,889 | €31,001 | +€11,112 | +55.9% |
| Recurring financial charges | 65 | €19,889 | €31,001 | +€11,112 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | €171,962 | €164,045 | -€7,917 | -4.6% |
| Income taxes | 67/77 | €37,216 | €33,860 | -€3,356 | -9.0% |
| Profit (loss) for the period | 9904 | €134,745 | €130,185 | -€4,561 | -3.4% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €134,745 | €130,185 | -€4,561 | -3.4% |
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.