Jetski Centrum: 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.
Jetski Centrum
Largest movements
- Receivables within one year +€60,757
up €60,757 (+456%), from €13,326 to €74,083
of which Trade receivables: +€60,479
- Tangible fixed assets -€26,608
down €26,608 (-8.3%), from €320,742 to €294,133
of which Furniture and vehicles: -€15,401
- Stocks and contracts -€8,638
down €8,638 (-2.0%), from €436,879 to €428,241
- Advances received +€47,839
up €47,839 (+243%), from €19,679 to €67,518
- Reserves +€20,923
up €20,923 (+22.3%), from €93,887 to €114,810
- Debts after one year -€11,330
down €11,330 (-8.0%), from €140,868 to €129,538
- Accrued charges and deferred income -€9,307
no longer reported in 2025 (was €9,307)
- Other debts -€8,469
down €8,469 (-2.5%), from €342,254 to €333,785
- Gross operating margin -€18,556
down €18,556 (-22.1%), from €83,995 to €65,439
- Financial charges -€8,980
down €8,980 (-59.4%), from €15,123 to €6,142
- Depreciation -€5,199
down €5,199 (-26.8%), from €19,390 to €14,191
- Staff costs -€1,879
down €1,879 (-13.4%), from €13,995 to €12,116
- Other operating charges +€1,065
up €1,065 (+29.0%), from €3,670 to €4,734
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 | €781,305 | €812,995 | +€31,690 | +4.1% |
| Fixed assets | 21/28 | €320,742 | €294,133 | -€26,608 | -8.3% |
| Tangible fixed assets | 22/27 | €320,742 | €294,133 | -€26,608 | -8.3% |
| Land and buildings | 22 | €295,268 | €286,675 | -€8,593 | -2.9% |
| Plant, machinery and equipment | 23 | €4,562 | €1,948 | -€2,614 | -57.3% |
| Furniture and vehicles | 24 | €20,912 | €5,510 | -€15,401 | -73.6% |
| Current assets | 29/58 | €460,563 | €518,861 | +€58,298 | +12.7% |
| Stocks and contracts in progress | 3 | €436,879 | €428,241 | -€8,638 | -2.0% |
| Stocks | 30/36 | €436,879 | €428,241 | -€8,638 | -2.0% |
| Amounts receivable within one year | 40/41 | €13,326 | €74,083 | +€60,757 | +456% |
| Trade receivables | 40 | €12,748 | €73,227 | +€60,479 | +474% |
| Other amounts receivable | 41 | €577 | €856 | +€279 | +48.2% |
| Cash at bank and in hand | 54/58 | €7,239 | €9,749 | +€2,510 | +34.7% |
| Deferred charges and accrued income | 490/1 | €3,119 | €6,789 | +€3,670 | +118% |
| Total equity and liabilities | 10/49 | €781,305 | €812,995 | +€31,690 | +4.1% |
| Equity | 10/15 | €139,956 | €160,879 | +€20,923 | +14.9% |
| Contributions | 10/11 | €16,475 | €16,475 | = | 0.0% |
| Reserves | 13 | €93,887 | €114,810 | +€20,923 | +22.3% |
| Distributable reserves | 133 | €93,887 | €114,810 | +€20,923 | +22.3% |
| Profit (loss) carried forward | 14 | €29,594 | €29,594 | = | 0.0% |
| Amounts payable | 17/49 | €641,349 | €652,116 | +€10,767 | +1.7% |
| Amounts payable after more than one year | 17 | €140,868 | €129,538 | -€11,330 | -8.0% |
| Financial debts | 170/4 | €140,868 | €129,538 | -€11,330 | -8.0% |
| Amounts payable within one year | 42/48 | €491,174 | €522,578 | +€31,404 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €11,149 | €11,330 | +€181 | +1.6% |
| Trade debts | 44 | €82,908 | €75,878 | -€7,031 | -8.5% |
| Suppliers | 440/4 | €82,908 | €75,878 | -€7,031 | -8.5% |
| Advances received on contracts in progress | 46 | €19,679 | €67,518 | +€47,839 | +243% |
| Taxes, remuneration and social security | 45 | €35,184 | €34,067 | -€1,117 | -3.2% |
| Taxes | 450/3 | €22,499 | €21,311 | -€1,188 | -5.3% |
| Remuneration and social security | 454/9 | €12,685 | €12,756 | +€71 | +0.6% |
| Other amounts payable | 47/48 | €342,254 | €333,785 | -€8,469 | -2.5% |
| Accrued charges and deferred income | 492/3 | €9,307 | - | -€9,307 | |
| Non-recurring operating income | 76A | €2,139 | €3,995 | +€1,857 | +86.8% |
| Remuneration, social security and pensions | 62 | €13,995 | €12,116 | -€1,879 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,390 | €14,191 | -€5,199 | -26.8% |
| Other operating charges | 640/8 | €3,670 | €4,734 | +€1,065 | +29.0% |
| Gross operating margin | 9900 | €83,995 | €65,439 | -€18,556 | -22.1% |
| Operating profit (loss) | 9901 | €46,941 | €34,397 | -€12,543 | -26.7% |
| Financial income | 75/76B | €485 | €1,197 | +€712 | +147% |
| Recurring financial income | 75 | €485 | €1,197 | +€712 | +147% |
| Financial charges | 65/66B | €15,123 | €6,142 | -€8,980 | -59.4% |
| Recurring financial charges | 65 | €15,123 | €6,142 | -€8,980 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €32,303 | €29,452 | -€2,851 | -8.8% |
| Income taxes | 67/77 | €8,390 | €8,529 | +€139 | +1.7% |
| Profit (loss) for the period | 9904 | €23,913 | €20,923 | -€2,990 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,913 | €20,923 | -€2,990 | -12.5% |
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.