jump forum: 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.
jump forum
Largest movements
- Receivables within one year -€145,913
down €145,913 (-53.7%), from €271,515 to €125,602
of which Trade receivables: -€155,079
- Cash -€32,976
down €32,976 (-20.3%), from €162,347 to €129,371
mainly Trade debts (-€109,431) and Other debts (-€68,896)
- Intangible fixed assets -€10,000
down €10,000 (-50.1%), from €19,973 to €9,973
- Trade debts -€109,431
down €109,431 (-52.4%), from €208,756 to €99,325
- Other debts -€68,896
down €68,896 (-99.8%), from €69,013 to €117
- Tax, wage and social debts -€10,722
down €10,722 (-100%), from €10,722 to €0
- Profit (loss) carried forward +€5,750
up €5,750 (+4.0%), from €145,040 to €150,790
- Gross operating margin -€103,370
down €103,370 (-83.5%), from €123,834 to €20,463
- Taxes -€13,941
down €13,941 (-82.9%), from €16,814 to €2,872
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 | €459,372 | €274,532 | -€184,840 | -40.2% |
| Fixed assets | 21/28 | €19,973 | €13,949 | -€6,024 | -30.2% |
| Intangible fixed assets | 21 | €19,973 | €9,973 | -€10,000 | -50.1% |
| Tangible fixed assets | 22/27 | €0 | €3,976 | +€3,976 | |
| Furniture and vehicles | 24 | €0 | €3,976 | +€3,976 | |
| Current assets | 29/58 | €439,399 | €260,584 | -€178,816 | -40.7% |
| Amounts receivable within one year | 40/41 | €271,515 | €125,602 | -€145,913 | -53.7% |
| Trade receivables | 40 | €246,012 | €90,933 | -€155,079 | -63.0% |
| Other amounts receivable | 41 | €25,503 | €34,669 | +€9,166 | +35.9% |
| Cash at bank and in hand | 54/58 | €162,347 | €129,371 | -€32,976 | -20.3% |
| Deferred charges and accrued income | 490/1 | €5,537 | €5,610 | +€73 | +1.3% |
| Total equity and liabilities | 10/49 | €459,372 | €274,532 | -€184,840 | -40.2% |
| Equity | 10/15 | €167,144 | €172,893 | +€5,750 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,103 | €2,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €103 | €103 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,040 | €150,790 | +€5,750 | +4.0% |
| Amounts payable | 17/49 | €292,228 | €101,639 | -€190,589 | -65.2% |
| Amounts payable within one year | 42/48 | €291,991 | €101,427 | -€190,565 | -65.3% |
| Financial debts | 43 | €3,500 | €1,984 | -€1,517 | -43.3% |
| Credit institutions | 430/8 | €3,500 | €1,984 | -€1,517 | -43.3% |
| Trade debts | 44 | €208,756 | €99,325 | -€109,431 | -52.4% |
| Suppliers | 440/4 | €208,756 | €99,325 | -€109,431 | -52.4% |
| Taxes, remuneration and social security | 45 | €10,722 | €0 | -€10,722 | -100% |
| Taxes | 450/3 | €10,722 | €0 | -€10,722 | -100% |
| Other amounts payable | 47/48 | €69,013 | €117 | -€68,896 | -99.8% |
| Accrued charges and deferred income | 492/3 | €237 | €213 | -€24 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,321 | €11,277 | -€45 | -0.4% |
| Other operating charges | 640/8 | €503 | €875 | +€372 | +73.9% |
| Gross operating margin | 9900 | €123,834 | €20,463 | -€103,370 | -83.5% |
| Operating profit (loss) | 9901 | €112,009 | €8,312 | -€103,697 | -92.6% |
| Financial income | 75/76B | €737 | €1,148 | +€411 | +55.8% |
| Recurring financial income | 75 | €737 | €1,148 | +€411 | +55.8% |
| Financial charges | 65/66B | €957 | €838 | -€119 | -12.4% |
| Recurring financial charges | 65 | €957 | €838 | -€119 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €111,789 | €8,622 | -€103,168 | -92.3% |
| Income taxes | 67/77 | €16,814 | €2,872 | -€13,941 | -82.9% |
| Profit (loss) for the period | 9904 | €94,976 | €5,750 | -€89,226 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €94,976 | €5,750 | -€89,226 | -93.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.