JiaYou: 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.
JiaYou
Largest movements
- Cash +€559,927
up €559,927 (+324.1%), from €172,745 to €732,672
mainly Other debts (+€2.5m) and Current investments (+€327,523)
- Current investments -€327,523
down €327,523 (-18.0%), from €1.8m to €1.5m
- Receivables within one year +€48,683
up €48,683 (+80.8%), from €60,248 to €108,931
- Deferred charges and accrued income -€33,301
down €33,301 (-100.0%), from €33,301 to €0
- Other debts +€2.5m
up €2.5m (+21085.2%), from €11,709 to €2.5m
- Profit (loss) carried forward -€2.2m
down €2.2m (-100.0%), from €2.2m to €1
- Financial charges +€8,136
up €8,136 (+2154.5%), from €378 to €8,514
- Gross operating margin -€8,126
down €8,126 (-2.6%), from €315,239 to €307,113
- Taxes +€4,117
up €4,117 (+4.7%), from €86,714 to €90,830
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.
Cash bridge derived
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 | €2,337,613 | €2,587,008 | +€249,394 | +10.7% |
| Fixed assets | 21/28 | €248,874 | €250,484 | +€1,610 | +0.6% |
| Tangible fixed assets | 22/27 | €2,123 | €3,733 | +€1,610 | +75.8% |
| Furniture and vehicles | 24 | €2,123 | €2,115 | -€8 | -0.4% |
| Other tangible fixed assets | 26 | - | €1,618 | +€1,618 | |
| Financial fixed assets | 28 | €246,751 | €246,751 | = | 0.0% |
| Current assets | 29/58 | €2,088,739 | €2,336,524 | +€247,785 | +11.9% |
| Amounts receivable within one year | 40/41 | €60,248 | €108,931 | +€48,683 | +80.8% |
| Trade receivables | 40 | €60,248 | €108,931 | +€48,683 | +80.8% |
| Current investments | 50/53 | €1,822,444 | €1,494,921 | -€327,523 | -18.0% |
| Cash at bank and in hand | 54/58 | €172,745 | €732,672 | +€559,927 | +324.1% |
| Deferred charges and accrued income | 490/1 | €33,301 | €0 | -€33,301 | -100.0% |
| Total equity and liabilities | 10/49 | €2,337,613 | €2,587,008 | +€249,394 | +10.7% |
| Equity | 10/15 | €2,209,802 | €1,501 | -€2.2m | -99.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,208,302 | €1 | -€2.2m | -100.0% |
| Amounts payable | 17/49 | €127,812 | €2,585,506 | +€2.5m | +1922.9% |
| Amounts payable within one year | 42/48 | €117,821 | €2,585,506 | +€2.5m | +2094.4% |
| Trade debts | 44 | €6,335 | €11,473 | +€5,138 | +81.1% |
| Suppliers | 440/4 | €6,335 | €11,473 | +€5,138 | +81.1% |
| Taxes, remuneration and social security | 45 | €99,777 | €93,408 | -€6,369 | -6.4% |
| Taxes | 450/3 | €87,913 | €93,408 | +€5,495 | +6.3% |
| Remuneration and social security | 454/9 | €11,864 | €0 | -€11,864 | -100.0% |
| Other amounts payable | 47/48 | €11,709 | €2,480,626 | +€2.5m | +21085.2% |
| Accrued charges and deferred income | 492/3 | €9,990 | €0 | -€9,990 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €1,746 | +€522 | +42.6% |
| Other operating charges | 640/8 | €286 | €1,284 | +€998 | +349.6% |
| Gross operating margin | 9900 | €315,239 | €307,113 | -€8,126 | -2.6% |
| Operating profit (loss) | 9901 | €313,729 | €304,083 | -€9,646 | -3.1% |
| Financial income | 75/76B | €51,219 | €51,438 | +€219 | +0.4% |
| Recurring financial income | 75 | €51,219 | €51,438 | +€219 | +0.4% |
| Financial charges | 65/66B | €378 | €8,514 | +€8,136 | +2154.5% |
| Recurring financial charges | 65 | €378 | €8,514 | +€8,136 | +2154.5% |
| Profit (loss) for the period before taxes | 9903 | €364,571 | €347,007 | -€17,564 | -4.8% |
| Income taxes | 67/77 | €86,714 | €90,830 | +€4,117 | +4.7% |
| Profit (loss) for the period | 9904 | €277,857 | €256,176 | -€21,681 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €277,857 | €256,176 | -€21,681 | -7.8% |
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 12 October 2026 via checked.be.