Jeta Development: 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.
Jeta Development
Largest movements
- Current investments -€175,000
no longer reported in 2025 (was €175,000)
- Receivables within one year +€120,390
up €120,390 (+504%), from €23,908 to €144,299
of which Other amounts receivable: +€108,290
- Cash +€98,570
up €98,570 (+252%), from €39,091 to €137,661
mainly Current investments (+€175,000) and Net result for the year (+€38,910)
- Reserves +€38,910
up €38,910 (+17.4%), from €223,060 to €261,970
- Other debts +€7,663
new in 2025: €7,663
- Trade debts -€3,044
down €3,044 (-91.6%), from €3,324 to €280
- Financial income -€2,179
down €2,179 (-49.8%), from €4,379 to €2,200
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 | €238,399 | €282,042 | +€43,643 | +18.3% |
| Fixed assets | 21/28 | €400 | €83 | -€317 | -79.3% |
| Tangible fixed assets | 22/27 | €400 | €83 | -€317 | -79.3% |
| Furniture and vehicles | 24 | €400 | €83 | -€317 | -79.3% |
| Current assets | 29/58 | €238,000 | €281,960 | +€43,960 | +18.5% |
| Amounts receivable within one year | 40/41 | €23,908 | €144,299 | +€120,390 | +504% |
| Trade receivables | 40 | €12,100 | €24,200 | +€12,100 | +100% |
| Other amounts receivable | 41 | €11,808 | €120,099 | +€108,290 | +917% |
| Current investments | 50/53 | €175,000 | - | -€175,000 | |
| Cash at bank and in hand | 54/58 | €39,091 | €137,661 | +€98,570 | +252% |
| Total equity and liabilities | 10/49 | €238,399 | €282,042 | +€43,643 | +18.3% |
| Equity | 10/15 | €229,060 | €267,970 | +€38,910 | +17.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €223,060 | €261,970 | +€38,910 | +17.4% |
| Distributable reserves | 133 | €223,060 | €261,970 | +€38,910 | +17.4% |
| Amounts payable | 17/49 | €9,339 | €14,072 | +€4,733 | +50.7% |
| Amounts payable within one year | 42/48 | €9,339 | €14,072 | +€4,733 | +50.7% |
| Trade debts | 44 | €3,324 | €280 | -€3,044 | -91.6% |
| Suppliers | 440/4 | €3,324 | €280 | -€3,044 | -91.6% |
| Taxes, remuneration and social security | 45 | €6,015 | €6,129 | +€114 | +1.9% |
| Taxes | 450/3 | €6,015 | €6,129 | +€114 | +1.9% |
| Other amounts payable | 47/48 | - | €7,663 | +€7,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €317 | = | 0.0% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €7,915 | - | -€7,915 | |
| Gross operating margin | 9900 | €48,093 | €48,035 | -€57 | -0.1% |
| Operating profit (loss) | 9901 | €39,361 | €47,205 | +€7,844 | +19.9% |
| Financial income | 75/76B | €4,379 | €2,200 | -€2,179 | -49.8% |
| Recurring financial income | 75 | €4,379 | €2,200 | -€2,179 | -49.8% |
| Financial charges | 65/66B | €129 | €288 | +€159 | +123% |
| Recurring financial charges | 65 | €129 | €288 | +€159 | +123% |
| Profit (loss) for the period before taxes | 9903 | €43,610 | €49,117 | +€5,506 | +12.6% |
| Income taxes | 67/77 | €10,295 | €10,206 | -€89 | -0.9% |
| Profit (loss) for the period | 9904 | €33,315 | €38,910 | +€5,595 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,315 | €38,910 | +€5,595 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.