JSEYEN: 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.
JSEYEN
Largest movements
- Tangible fixed assets +€12,565
up €12,565 (+174%), from €7,207 to €19,772
of which Furniture and vehicles: +€10,750
- Cash +€7,625
up €7,625 (+40.4%), from €18,884 to €26,509
mainly Net result for the year (+€17,024) and Depreciation (+€6,171)
- Receivables within one year +€815
up €815 (+9.9%), from €8,242 to €9,057
- Deferred charges and accrued income +€703
up €703 (+124%), from €569 to €1,273
- Profit (loss) carried forward +€17,024
up €17,024 (+210%), from €8,090 to €25,114
- Other debts +€2,299
up €2,299 (+10.7%), from €21,561 to €23,860
- Tax, wage and social debts +€2,152
up €2,152 (+75.7%), from €2,842 to €4,994
of which Taxes: +€2,152
- Gross operating margin +€16,063
up €16,063 (+107%), from €15,043 to €31,106
- Taxes +€4,652
up €4,652 (+194%), from €2,392 to €7,044
- Depreciation +€2,009
up €2,009 (+48.2%), from €4,163 to €6,171
- Other operating charges +€354
up €354 (+91.3%), from €387 to €741
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 | €34,903 | €56,611 | +€21,708 | +62.2% |
| Fixed assets | 21/28 | €7,207 | €19,772 | +€12,565 | +174% |
| Tangible fixed assets | 22/27 | €7,207 | €19,772 | +€12,565 | +174% |
| Plant, machinery and equipment | 23 | €2,987 | €4,802 | +€1,815 | +60.7% |
| Furniture and vehicles | 24 | €4,220 | €14,969 | +€10,750 | +255% |
| Current assets | 29/58 | €27,696 | €36,839 | +€9,144 | +33.0% |
| Amounts receivable within one year | 40/41 | €8,242 | €9,057 | +€815 | +9.9% |
| Trade receivables | 40 | €8,242 | €9,057 | +€815 | +9.9% |
| Cash at bank and in hand | 54/58 | €18,884 | €26,509 | +€7,625 | +40.4% |
| Deferred charges and accrued income | 490/1 | €569 | €1,273 | +€703 | +124% |
| Total equity and liabilities | 10/49 | €34,903 | €56,611 | +€21,708 | +62.2% |
| Equity | 10/15 | €10,490 | €27,514 | +€17,024 | +162% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,090 | €25,114 | +€17,024 | +210% |
| Amounts payable | 17/49 | €24,413 | €29,097 | +€4,684 | +19.2% |
| Amounts payable within one year | 42/48 | €24,413 | €29,097 | +€4,684 | +19.2% |
| Trade debts | 44 | €10 | €243 | +€233 | +2,328% |
| Suppliers | 440/4 | €10 | €243 | +€233 | +2,328% |
| Taxes, remuneration and social security | 45 | €2,842 | €4,994 | +€2,152 | +75.7% |
| Taxes | 450/3 | €2,842 | €4,994 | +€2,152 | +75.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,561 | €23,860 | +€2,299 | +10.7% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,163 | €6,171 | +€2,009 | +48.2% |
| Other operating charges | 640/8 | €387 | €741 | +€354 | +91.3% |
| Gross operating margin | 9900 | €15,043 | €31,106 | +€16,063 | +107% |
| Operating profit (loss) | 9901 | €10,492 | €24,193 | +€13,701 | +131% |
| Financial charges | 65/66B | €10 | €125 | +€114 | +1,100% |
| Recurring financial charges | 65 | €10 | €125 | +€114 | +1,100% |
| Profit (loss) for the period before taxes | 9903 | €10,482 | €24,068 | +€13,586 | +130% |
| Income taxes | 67/77 | €2,392 | €7,044 | +€4,652 | +194% |
| Profit (loss) for the period | 9904 | €8,090 | €17,024 | +€8,934 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €8,090 | €17,024 | +€8,934 | +110% |
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 22 October 2026 via checked.be.