JePeDeF: 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.
JePeDeF
Largest movements
- Cash -€104,572
down €104,572 (-76.5%), from €136,772 to €32,200
mainly Other debts (-€104,017) and Tax, wage and social debts (-€13,963)
- Receivables after one year -€30,000
down €30,000 (-54.5%), from €55,000 to €25,000
- Receivables within one year +€13,723
up €13,723 (+49.6%), from €27,670 to €41,393
of which Trade receivables: +€11,588
- Deferred charges and accrued income +€12,505
up €12,505 (+447.0%), from €2,797 to €15,302
- Other debts -€104,017
down €104,017 (-88.4%), from €117,711 to €13,693
- Tax, wage and social debts -€13,963
down €13,963 (-82.3%), from €16,963 to €3,000
- Trade debts +€8,243
up €8,243 (+377.8%), from €2,182 to €10,425
- Gross operating margin -€62,184
down €62,184 (-92.8%), from €66,993 to €4,809
- Taxes -€14,268
down €14,268 (-89.6%), from €15,926 to €1,658
- Financial income -€788
down €788 (-39.8%), from €1,981 to €1,193
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 | €229,724 | €121,488 | -€108,236 | -47.1% |
| Fixed assets | 21/28 | €7,485 | €7,594 | +€109 | +1.5% |
| Tangible fixed assets | 22/27 | €7,485 | €7,594 | +€109 | +1.5% |
| Plant, machinery and equipment | 23 | €1,309 | €1,177 | -€132 | -10.1% |
| Furniture and vehicles | 24 | €6,176 | €6,417 | +€241 | +3.9% |
| Current assets | 29/58 | €222,239 | €113,895 | -€108,344 | -48.8% |
| Amounts receivable after more than one year | 29 | €55,000 | €25,000 | -€30,000 | -54.5% |
| Other amounts receivable | 291 | €55,000 | €25,000 | -€30,000 | -54.5% |
| Amounts receivable within one year | 40/41 | €27,670 | €41,393 | +€13,723 | +49.6% |
| Trade receivables | 40 | €27,670 | €39,258 | +€11,588 | +41.9% |
| Other amounts receivable | 41 | - | €2,136 | +€2,136 | |
| Cash at bank and in hand | 54/58 | €136,772 | €32,200 | -€104,572 | -76.5% |
| Deferred charges and accrued income | 490/1 | €2,797 | €15,302 | +€12,505 | +447.0% |
| Total equity and liabilities | 10/49 | €229,724 | €121,488 | -€108,236 | -47.1% |
| Equity | 10/15 | €92,868 | €94,370 | +€1,502 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,268 | €75,770 | +€1,502 | +2.0% |
| Non-distributable reserves | 130/1 | €569 | €569 | = | 0.0% |
| Reserves not available under the articles | 1311 | €569 | €569 | = | 0.0% |
| Distributable reserves | 133 | €73,699 | €75,201 | +€1,502 | +2.0% |
| Amounts payable | 17/49 | €136,855 | €27,118 | -€109,738 | -80.2% |
| Amounts payable within one year | 42/48 | €136,855 | €27,118 | -€109,738 | -80.2% |
| Trade debts | 44 | €2,182 | €10,425 | +€8,243 | +377.8% |
| Suppliers | 440/4 | €2,182 | €10,425 | +€8,243 | +377.8% |
| Taxes, remuneration and social security | 45 | €16,963 | €3,000 | -€13,963 | -82.3% |
| Taxes | 450/3 | €16,963 | €3,000 | -€13,963 | -82.3% |
| Other amounts payable | 47/48 | €117,711 | €13,693 | -€104,017 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,094 | €2,578 | +€484 | +23.1% |
| Gross operating margin | 9900 | €66,993 | €4,809 | -€62,184 | -92.8% |
| Operating profit (loss) | 9901 | €64,900 | €2,231 | -€62,669 | -96.6% |
| Financial income | 75/76B | €1,981 | €1,193 | -€788 | -39.8% |
| Recurring financial income | 75 | €1,981 | €1,193 | -€788 | -39.8% |
| Financial charges | 65/66B | €396 | €264 | -€132 | -33.4% |
| Recurring financial charges | 65 | €396 | €264 | -€132 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €66,484 | €3,160 | -€63,324 | -95.2% |
| Income taxes | 67/77 | €15,926 | €1,658 | -€14,268 | -89.6% |
| Profit (loss) for the period | 9904 | €50,558 | €1,502 | -€49,056 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,558 | €1,502 | -€49,056 | -97.0% |
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 10 October 2026 via checked.be.