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JETH: what changed

Two fiscal 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.

What changed

JETH

BE 0465.254.263
NACE 96.210, Hairdressing and barber services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€26,912
2023 · €5,308+€21,604
Equity
€68,735
2023 · €41,823+€26,912
Cash
€21,426
2023 · €8,530+€12,896
Balance sheet total
€93,234
2023 · €71,104+€22,130

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€18,611

    up €18,611 (+297.6%), from €6,254 to €24,865

    of which Furniture and vehicles: +€12,391

  • Cash +€12,896

    up €12,896 (+151.2%), from €8,530 to €21,426

    mainly Net result for the year (+€26,912) and Receivables within one year (+€9,655)

  • Receivables within one year -€9,655

    down €9,655 (-20.2%), from €47,790 to €38,135

    of which Trade receivables: -€10,716

Equity and liabilities
  • Profit (loss) carried forward +€26,912

    up €26,912 (+92.2%), from -€29,177 to -€2,265

  • Trade debts -€10,137

    down €10,137 (-65.6%), from €15,444 to €5,307

  • Tax, wage and social debts +€7,084

    up €7,084 (+76.5%), from €9,259 to €16,342

    of which Remuneration and social security: +€3,972

  • Other debts -€1,728

    down €1,728 (-37.7%), from €4,578 to €2,850

Income statement
  • Gross operating margin +€49,969

    up €49,969 (+89.5%), from €55,815 to €105,785

  • Turnover +€40,832

    up €40,832 (+24.7%), from €165,492 to €206,323

  • Staff costs +€32,600

    up €32,600 (+104.6%), from €31,169 to €63,770

  • Purchases and services -€3,531

    down €3,531 (-3.0%), from €117,760 to €114,228

  • Other operating charges -€2,416

    down €2,416 (-61.2%), from €3,946 to €1,530

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €5,308
Gross operating margin +€49,969
Staff costs -€32,600
Depreciation +€1,767
Other operating charges +€2,416
Other operating items +€1,113
Financial income -€680
Financial charges +€1,424
Taxes -€1,805
Result 2024 €26,912

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€34,124
Investment -€21,228
Financing €0
Cash 2023 €8,530
Net result for the year +€26,912
Depreciation +€2,617
Receivables within one year +€9,655
Deferred charges and accrued income -€278
Trade debts -€10,137
Tax, wage and social debts +€7,084
Other debts -€1,728
Investment in fixed assets (net) -€21,228
Cash 2024 €21,426
Every line side by side 48 lines
Line Code 2023 2024 Change %
Total assets 20/58 €71,104 €93,234 +€22,130 +31.1%
Fixed assets 21/28 €6,654 €25,265 +€18,611 +279.7%
Tangible fixed assets 22/27 €6,254 €24,865 +€18,611 +297.6%
Land and buildings 22 €0 €7,801 +€7,801
Plant, machinery and equipment 23 €989 €439 -€550 -55.6%
Furniture and vehicles 24 €1,604 €13,994 +€12,391 +772.7%
Other tangible fixed assets 26 €3,662 €2,630 -€1,032 -28.2%
Financial fixed assets 28 €400 €400 = 0.0%
Current assets 29/58 €64,449 €67,969 +€3,519 +5.5%
Stocks and contracts in progress 3 €8,130 €8,130 = 0.0%
Stocks 30/36 €8,130 €8,130 = 0.0%
Amounts receivable within one year 40/41 €47,790 €38,135 -€9,655 -20.2%
Trade receivables 40 €10,716 - -€10,716
Other amounts receivable 41 €37,074 €38,135 +€1,061 +2.9%
Cash at bank and in hand 54/58 €8,530 €21,426 +€12,896 +151.2%
Deferred charges and accrued income 490/1 - €278 +€278
Total equity and liabilities 10/49 €71,104 €93,234 +€22,130 +31.1%
Equity 10/15 €41,823 €68,735 +€26,912 +64.3%
Contributions 10/11 €70,000 €70,000 = 0.0%
Reserves 13 €1,000 €1,000 = 0.0%
Non-distributable reserves 130/1 €1,000 €1,000 = 0.0%
Reserves not available under the articles 1311 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 -€29,177 -€2,265 +€26,912 +92.2%
Amounts payable 17/49 €29,281 €24,499 -€4,782 -16.3%
Amounts payable within one year 42/48 €29,281 €24,499 -€4,782 -16.3%
Trade debts 44 €15,444 €5,307 -€10,137 -65.6%
Suppliers 440/4 €15,444 €5,307 -€10,137 -65.6%
Taxes, remuneration and social security 45 €9,259 €16,342 +€7,084 +76.5%
Taxes 450/3 €7,712 €10,823 +€3,112 +40.4%
Remuneration and social security 454/9 €1,547 €5,519 +€3,972 +256.7%
Other amounts payable 47/48 €4,578 €2,850 -€1,728 -37.7%
Turnover 70 €165,492 €206,323 +€40,832 +24.7%
Non-recurring operating income 76A €1,500 €4,364 +€2,863 +190.8%
Goods, raw materials, services and sundry goods 60/61 €117,760 €114,228 -€3,531 -3.0%
Remuneration, social security and pensions 62 €31,169 €63,770 +€32,600 +104.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,384 €2,617 -€1,767 -40.3%
Other operating charges 640/8 €3,946 €1,530 -€2,416 -61.2%
Non-recurring operating charges 66A €1,113 - -€1,113
Gross operating margin 9900 €55,815 €105,785 +€49,969 +89.5%
Operating profit (loss) 9901 €15,202 €37,867 +€22,665 +149.1%
Financial income 75/76B €680 €0 -€680 -100.0%
Recurring financial income 75 €680 €0 -€680 -100.0%
Financial charges 65/66B €2,932 €1,508 -€1,424 -48.6%
Recurring financial charges 65 €2,932 €1,508 -€1,424 -48.6%
Profit (loss) for the period before taxes 9903 €12,950 €36,359 +€23,409 +180.8%
Income taxes 67/77 €7,642 €9,448 +€1,805 +23.6%
Profit (loss) for the period 9904 €5,308 €26,912 +€21,604 +407.0%
Profit (loss) for the period to be appropriated 9905 €5,308 €26,912 +€21,604 +407.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.