JTY&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.
JTY&Co
Largest movements
- Cash +€67,494
up €67,494 (+118%), from €57,231 to €124,724
mainly Net result for the year (+€40,280) and Depreciation (+€23,328)
- Tangible fixed assets -€18,406
down €18,406 (-64.4%), from €28,580 to €10,173
of which Furniture and vehicles: -€18,936
- Deferred charges and accrued income +€3,222
up €3,222 (+1,953%), from €165 to €3,387
- Reserves +€40,280
up €40,280 (+2,167%), from €1,859 to €42,139
of which Distributable reserves: +€40,280
- Tax, wage and social debts +€8,177
up €8,177 (+1,129%), from €724 to €8,901
- Trade debts +€3,864
up €3,864 (+481%), from €804 to €4,668
- Gross operating margin +€76,884
up €76,884, from -€6,717 to €70,167
- Taxes +€5,936
up €5,936, from -€922 to €5,014
- Other operating charges -€3,421
down €3,421 (-89.5%), from €3,821 to €400
- Financial income -€707
down €707 (-66.2%), from €1,069 to €361
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 | €254,335 | €305,108 | +€50,773 | +20.0% |
| Fixed assets | 21/28 | €28,638 | €10,232 | -€18,406 | -64.3% |
| Tangible fixed assets | 22/27 | €28,580 | €10,173 | -€18,406 | -64.4% |
| Furniture and vehicles | 24 | €28,228 | €9,292 | -€18,936 | -67.1% |
| Other tangible fixed assets | 26 | €352 | €881 | +€529 | +150% |
| Financial fixed assets | 28 | €58 | €58 | = | 0.0% |
| Current assets | 29/58 | €225,697 | €294,876 | +€69,179 | +30.7% |
| Amounts receivable within one year | 40/41 | €5,789 | €4,252 | -€1,537 | -26.6% |
| Trade receivables | 40 | €5,639 | €1,210 | -€4,429 | -78.5% |
| Other amounts receivable | 41 | €150 | €3,042 | +€2,892 | +1,928% |
| Current investments | 50/53 | €162,513 | €162,513 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,231 | €124,724 | +€67,494 | +118% |
| Deferred charges and accrued income | 490/1 | €165 | €3,387 | +€3,222 | +1,953% |
| Total equity and liabilities | 10/49 | €254,335 | €305,108 | +€50,773 | +20.0% |
| Equity | 10/15 | €251,260 | €291,539 | +€40,280 | +16.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €42,139 | +€40,280 | +2,167% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €40,280 | +€40,280 | |
| Profit (loss) carried forward | 14 | €243,203 | €243,203 | = | 0.0% |
| Amounts payable | 17/49 | €3,076 | €13,569 | +€10,493 | +341% |
| Amounts payable within one year | 42/48 | €3,076 | €13,569 | +€10,493 | +341% |
| Trade debts | 44 | €804 | €4,668 | +€3,864 | +481% |
| Suppliers | 440/4 | €804 | €4,668 | +€3,864 | +481% |
| Taxes, remuneration and social security | 45 | €724 | €8,901 | +€8,177 | +1,129% |
| Taxes | 450/3 | €724 | €8,901 | +€8,177 | +1,129% |
| Other amounts payable | 47/48 | €1,548 | - | -€1,548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,040 | €23,328 | +€287 | +1.2% |
| Other operating charges | 640/8 | €3,821 | €400 | -€3,421 | -89.5% |
| Gross operating margin | 9900 | -€6,717 | €70,167 | +€76,884 | |
| Operating profit (loss) | 9901 | -€33,578 | €46,439 | +€80,017 | |
| Financial income | 75/76B | €1,069 | €361 | -€707 | -66.2% |
| Recurring financial income | 75 | €1,069 | €361 | -€707 | -66.2% |
| Financial charges | 65/66B | €1,671 | €1,507 | -€163 | -9.8% |
| Recurring financial charges | 65 | €1,671 | €1,507 | -€163 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€34,180 | €45,293 | +€79,473 | |
| Income taxes | 67/77 | -€922 | €5,014 | +€5,936 | |
| Profit (loss) for the period | 9904 | -€33,258 | €40,280 | +€73,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,258 | €40,280 | +€73,538 |
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 15 October 2026 via checked.be.