Jet Accountancy: what changed
Jet Accountancy
Largest movements
- Cash -€14,237
down €14,237 (-49.3%), from €28,877 to €14,640
mainly Contributions, distributions and other (-€55,882) and Investment in fixed assets (net) (-€6,621)
- Receivables within one year +€6,152
up €6,152 (+22.9%), from €26,844 to €32,996
of which Trade receivables: +€6,999
- Tangible fixed assets -€1,235
down €1,235 (-6.2%), from €20,003 to €18,769
of which Plant, machinery and equipment: -€3,600
- Reserves -€8,301
down €8,301 (-15.6%), from €53,327 to €45,026
- Debts after one year -€5,060
down €5,060 (-59.2%), from €8,541 to €3,481
- Tax, wage and social debts +€3,045
up €3,045 (+90.5%), from €3,367 to €6,412
- Trade debts +€2,574
up €2,574 (+379%), from €679 to €3,253
- Other debts -€1,854
down €1,854 (-55.6%), from €3,332 to €1,478
- Gross operating margin +€27,962
up €27,962 (+71.8%), from €38,919 to €66,881
- Taxes +€7,597
up €7,597 (+147%), from €5,158 to €12,755
- Write-downs -€7,275
down €7,275, from €3,638 to -€3,638
- Depreciation +€4,302
up €4,302 (+121%), from €3,554 to €7,856
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,118 | €67,711 | -€9,408 | -12.2% |
| Fixed assets | 21/28 | €20,003 | €18,769 | -€1,235 | -6.2% |
| Tangible fixed assets | 22/27 | €20,003 | €18,769 | -€1,235 | -6.2% |
| Plant, machinery and equipment | 23 | €16,415 | €12,815 | -€3,600 | -21.9% |
| Furniture and vehicles | 24 | €3,588 | €5,954 | +€2,366 | +65.9% |
| Current assets | 29/58 | €57,115 | €48,942 | -€8,173 | -14.3% |
| Amounts receivable within one year | 40/41 | €26,844 | €32,996 | +€6,152 | +22.9% |
| Trade receivables | 40 | €24,702 | €31,701 | +€6,999 | +28.3% |
| Other amounts receivable | 41 | €2,142 | €1,295 | -€847 | -39.5% |
| Cash at bank and in hand | 54/58 | €28,877 | €14,640 | -€14,237 | -49.3% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,306 | -€88 | -6.3% |
| Total equity and liabilities | 10/49 | €77,118 | €67,711 | -€9,408 | -12.2% |
| Equity | 10/15 | €56,327 | €48,026 | -€8,301 | -14.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €53,327 | €45,026 | -€8,301 | -15.6% |
| Distributable reserves | 133 | €53,327 | €45,026 | -€8,301 | -15.6% |
| Amounts payable | 17/49 | €20,791 | €19,684 | -€1,107 | -5.3% |
| Amounts payable after more than one year | 17 | €8,541 | €3,481 | -€5,060 | -59.2% |
| Financial debts | 170/4 | €8,541 | €3,481 | -€5,060 | -59.2% |
| Amounts payable within one year | 42/48 | €12,250 | €16,203 | +€3,953 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €4,873 | €5,060 | +€188 | +3.8% |
| Trade debts | 44 | €679 | €3,253 | +€2,574 | +379% |
| Suppliers | 440/4 | €679 | €3,253 | +€2,574 | +379% |
| Taxes, remuneration and social security | 45 | €3,367 | €6,412 | +€3,045 | +90.5% |
| Taxes | 450/3 | €3,367 | €6,412 | +€3,045 | +90.5% |
| Other amounts payable | 47/48 | €3,332 | €1,478 | -€1,854 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,554 | €7,856 | +€4,302 | +121% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,638 | -€3,638 | -€7,275 | |
| Other operating charges | 640/8 | €524 | €452 | -€72 | -13.7% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €38,919 | €66,881 | +€27,962 | +71.8% |
| Operating profit (loss) | 9901 | €26,203 | €62,211 | +€36,008 | +137% |
| Financial income | 75/76B | €1 | €35 | +€35 | +6,275% |
| Recurring financial income | 75 | €1 | €35 | +€35 | +6,275% |
| Financial charges | 65/66B | €2,206 | €1,909 | -€298 | -13.5% |
| Recurring financial charges | 65 | €2,206 | €1,909 | -€298 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €23,998 | €60,337 | +€36,340 | +151% |
| Income taxes | 67/77 | €5,158 | €12,755 | +€7,597 | +147% |
| Profit (loss) for the period | 9904 | €18,839 | €47,582 | +€28,742 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €18,839 | €47,582 | +€28,742 | +153% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.