JET KOERIER: 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.
JET KOERIER
Largest movements
- Cash -€3,664
down €3,664 (-71.6%), from €5,116 to €1,452
mainly Net result for the year (-€5,026) and Current portion of long-term debt (-€1,749)
- Tangible fixed assets -€2,500
down €2,500 (-46.9%), from €5,332 to €2,832
- Receivables within one year -€2,189
down €2,189 (-98.3%), from €2,226 to €37
of which Trade receivables: -€2,226
- Profit (loss) carried forward -€5,026
down €5,026 (-56.7%), from -€8,856 to -€13,882
- Current portion of long-term debt -€1,749
down €1,749 (-100%), from €1,749 to €0
- Tax, wage and social debts -€960
down €960 (-100%), from €960 to €0
- Trade debts -€631
down €631 (-81.3%), from €776 to €145
- Staff costs -€2,451
down €2,451 (-100%), from €2,451 to €0
- Gross operating margin -€2,447
down €2,447, from €534 to -€1,913
- Depreciation -€2,168
down €2,168 (-46.4%), from €4,668 to €2,500
- Financial charges -€1,130
down €1,130 (-69.5%), from €1,626 to €496
of which Financial charges: -€956
- Other operating charges -€528
down €528 (-81.9%), from €645 to €117
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 | €12,789 | €4,320 | -€8,469 | -66.2% |
| Fixed assets | 21/28 | €5,332 | €2,832 | -€2,500 | -46.9% |
| Tangible fixed assets | 22/27 | €5,332 | €2,832 | -€2,500 | -46.9% |
| Furniture and vehicles | 24 | €5,332 | €2,832 | -€2,500 | -46.9% |
| Current assets | 29/58 | €7,457 | €1,489 | -€5,969 | -80.0% |
| Amounts receivable within one year | 40/41 | €2,226 | €37 | -€2,189 | -98.3% |
| Trade receivables | 40 | €2,226 | €0 | -€2,226 | -100% |
| Other amounts receivable | 41 | - | €37 | +€37 | |
| Cash at bank and in hand | 54/58 | €5,116 | €1,452 | -€3,664 | -71.6% |
| Deferred charges and accrued income | 490/1 | €115 | €0 | -€115 | -100% |
| Total equity and liabilities | 10/49 | €12,789 | €4,320 | -€8,469 | -66.2% |
| Equity | 10/15 | €1,144 | -€3,882 | -€5,026 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,856 | -€13,882 | -€5,026 | -56.7% |
| Amounts payable | 17/49 | €11,645 | €8,202 | -€3,443 | -29.6% |
| Amounts payable within one year | 42/48 | €11,543 | €8,202 | -€3,340 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €1,749 | €0 | -€1,749 | -100% |
| Trade debts | 44 | €776 | €145 | -€631 | -81.3% |
| Suppliers | 440/4 | €776 | €145 | -€631 | -81.3% |
| Taxes, remuneration and social security | 45 | €960 | €0 | -€960 | -100% |
| Taxes | 450/3 | €960 | €0 | -€960 | -100% |
| Other amounts payable | 47/48 | €8,057 | €8,057 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €103 | €0 | -€103 | -100% |
| Remuneration, social security and pensions | 62 | €2,451 | €0 | -€2,451 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,668 | €2,500 | -€2,168 | -46.4% |
| Other operating charges | 640/8 | €645 | €117 | -€528 | -81.9% |
| Gross operating margin | 9900 | €534 | -€1,913 | -€2,447 | |
| Operating profit (loss) | 9901 | -€7,230 | -€4,530 | +€2,701 | +37.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,626 | €496 | -€1,130 | -69.5% |
| Recurring financial charges | 65 | €1,452 | €496 | -€956 | -65.8% |
| Non-recurring financial charges | 66B | €174 | €0 | -€174 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€8,856 | -€5,026 | +€3,831 | +43.3% |
| Profit (loss) for the period | 9904 | -€8,856 | -€5,026 | +€3,831 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,856 | -€5,026 | +€3,831 | +43.3% |
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 14 October 2026 via checked.be.