JEY & CO: 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.
JEY & CO
Largest movements
- Receivables within one year -€46,205
down €46,205 (-51.8%), from €89,268 to €43,063
of which Trade receivables: -€61,181
- Tangible fixed assets -€12,013
down €12,013 (-22.4%), from €53,717 to €41,704
of which Furniture and vehicles: -€9,335
- Financial fixed assets +€8,400
new in 2025: €8,400
- Cash -€2,167
no longer reported in 2025 (was €2,167)
mainly Debts after one year (-€17,613) and Net result for the year (-€16,602)
- Debts after one year -€17,613
down €17,613 (-42.2%), from €41,780 to €24,167
- Profit (loss) carried forward -€16,602
down €16,602 (-261%), from -€6,350 to -€22,952
- Tax, wage and social debts -€9,992
down €9,992 (-67.4%), from €14,821 to €4,829
of which Taxes: -€5,516
- Trade debts -€9,810
down €9,810 (-15.1%), from €65,056 to €55,246
- Current portion of long-term debt +€1,582
up €1,582 (+9.4%), from €16,747 to €18,329
- Gross operating margin -€25,121
down €25,121 (-41.5%), from €60,491 to €35,369
- Staff costs -€22,757
down €22,757 (-43.8%), from €51,943 to €29,186
- Depreciation +€3,574
up €3,574 (+26.2%), from €13,665 to €17,239
- Other operating charges +€2,495
new in 2025: €2,495
- Financial income +€812
up €812 (+121%), from €673 to €1,485
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 | €145,822 | €94,054 | -€51,768 | -35.5% |
| Fixed assets | 21/28 | €53,717 | €50,104 | -€3,613 | -6.7% |
| Tangible fixed assets | 22/27 | €53,717 | €41,704 | -€12,013 | -22.4% |
| Plant, machinery and equipment | 23 | €16,480 | €11,516 | -€4,965 | -30.1% |
| Furniture and vehicles | 24 | €37,236 | €27,902 | -€9,335 | -25.1% |
| Other tangible fixed assets | 26 | - | €2,287 | +€2,287 | |
| Financial fixed assets | 28 | - | €8,400 | +€8,400 | |
| Current assets | 29/58 | €92,105 | €43,950 | -€48,155 | -52.3% |
| Stocks and contracts in progress | 3 | €670 | €670 | = | 0.0% |
| Stocks | 30/36 | €670 | €670 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €89,268 | €43,063 | -€46,205 | -51.8% |
| Trade receivables | 40 | €70,210 | €9,029 | -€61,181 | -87.1% |
| Other amounts receivable | 41 | €19,059 | €34,034 | +€14,975 | +78.6% |
| Cash at bank and in hand | 54/58 | €2,167 | - | -€2,167 | |
| Deferred charges and accrued income | 490/1 | - | €217 | +€217 | |
| Total equity and liabilities | 10/49 | €145,822 | €94,054 | -€51,768 | -35.5% |
| Equity | 10/15 | -€4,350 | -€20,952 | -€16,602 | -382% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,350 | -€22,952 | -€16,602 | -261% |
| Amounts payable | 17/49 | €150,172 | €115,006 | -€35,165 | -23.4% |
| Amounts payable after more than one year | 17 | €41,780 | €24,167 | -€17,613 | -42.2% |
| Financial debts | 170/4 | €41,780 | €24,167 | -€17,613 | -42.2% |
| Amounts payable within one year | 42/48 | €108,392 | €90,839 | -€17,552 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €16,747 | €18,329 | +€1,582 | +9.4% |
| Financial debts | 43 | - | €1,475 | +€1,475 | |
| Credit institutions | 430/8 | - | €1,475 | +€1,475 | |
| Trade debts | 44 | €65,056 | €55,246 | -€9,810 | -15.1% |
| Suppliers | 440/4 | €65,056 | €55,246 | -€9,810 | -15.1% |
| Advances received on contracts in progress | 46 | €11,768 | €10,960 | -€808 | -6.9% |
| Taxes, remuneration and social security | 45 | €14,821 | €4,829 | -€9,992 | -67.4% |
| Taxes | 450/3 | €8,185 | €2,669 | -€5,516 | -67.4% |
| Remuneration and social security | 454/9 | €6,636 | €2,160 | -€4,476 | -67.4% |
| Remuneration, social security and pensions | 62 | €51,943 | €29,186 | -€22,757 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,665 | €17,239 | +€3,574 | +26.2% |
| Other operating charges | 640/8 | - | €2,495 | +€2,495 | |
| Non-recurring operating charges | 66A | €3,824 | - | -€3,824 | |
| Gross operating margin | 9900 | €60,491 | €35,369 | -€25,121 | -41.5% |
| Operating profit (loss) | 9901 | -€8,941 | -€13,551 | -€4,610 | -51.6% |
| Financial income | 75/76B | €673 | €1,485 | +€812 | +121% |
| Recurring financial income | 75 | €673 | €1,485 | +€812 | +121% |
| Financial charges | 65/66B | €3,676 | €4,396 | +€720 | +19.6% |
| Recurring financial charges | 65 | €3,676 | €4,396 | +€720 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,944 | -€16,462 | -€4,517 | -37.8% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€12,072 | -€16,602 | -€4,530 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,072 | -€16,602 | -€4,530 | -37.5% |
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 20 October 2026 via checked.be.