Jumpcut: what changed
Two fiscal 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.
Jumpcut
Largest movements
- Receivables within one year -€36,035
no longer reported in 2025 (was €36,035)
of which Other amounts receivable: -€24,789
- Cash +€6,903
up €6,903 (+54.4%), from €12,700 to €19,603
mainly Receivables within one year (+€36,035) and Deferred charges and accrued income (+€1,501)
- Deferred charges and accrued income -€1,501
no longer reported in 2025 (was €1,501)
- Trade debts -€21,254
no longer reported in 2025 (was €21,254)
- Tax, wage and social debts -€7,290
no longer reported in 2025 (was €7,290)
- Profit (loss) carried forward -€1,640
down €1,640 (-12.4%), from €13,182 to €11,543
- Gross operating margin +€57,286
up €57,286, from -€32,771 to €24,515
- Taxes +€14,428
new in 2025: €14,428
- Write-downs +€9,432
new in 2025: €9,432
- Financial charges +€1,851
up €1,851 (+3118.3%), from €59 to €1,910
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 | €50,236 | €19,603 | -€30,633 | -61.0% |
| Current assets | 29/58 | €50,236 | €19,603 | -€30,633 | -61.0% |
| Amounts receivable within one year | 40/41 | €36,035 | - | -€36,035 | |
| Trade receivables | 40 | €11,246 | - | -€11,246 | |
| Other amounts receivable | 41 | €24,789 | - | -€24,789 | |
| Cash at bank and in hand | 54/58 | €12,700 | €19,603 | +€6,903 | +54.4% |
| Deferred charges and accrued income | 490/1 | €1,501 | - | -€1,501 | |
| Total equity and liabilities | 10/49 | €50,236 | €19,603 | -€30,633 | -61.0% |
| Equity | 10/15 | €21,242 | €19,603 | -€1,640 | -7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,182 | €11,543 | -€1,640 | -12.4% |
| Amounts payable | 17/49 | €28,993 | - | -€28,993 | |
| Amounts payable within one year | 42/48 | €28,993 | - | -€28,993 | |
| Trade debts | 44 | €21,254 | - | -€21,254 | |
| Suppliers | 440/4 | €21,254 | - | -€21,254 | |
| Taxes, remuneration and social security | 45 | €7,290 | - | -€7,290 | |
| Taxes | 450/3 | €7,290 | - | -€7,290 | |
| Other amounts payable | 47/48 | €449 | - | -€449 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,432 | +€9,432 | |
| Other operating charges | 640/8 | €125 | €387 | +€262 | +209.9% |
| Gross operating margin | 9900 | -€32,771 | €24,515 | +€57,286 | |
| Operating profit (loss) | 9901 | -€32,896 | €14,695 | +€47,591 | |
| Financial income | 75/76B | €13 | €3 | -€10 | -76.0% |
| Recurring financial income | 75 | €13 | €3 | -€10 | -76.0% |
| Financial charges | 65/66B | €59 | €1,910 | +€1,851 | +3118.3% |
| Recurring financial charges | 65 | €59 | €1,910 | +€1,851 | +3118.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,942 | €12,788 | +€45,731 | |
| Income taxes | 67/77 | - | €14,428 | +€14,428 | |
| Profit (loss) for the period | 9904 | -€32,942 | -€1,640 | +€31,303 | +95.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,942 | -€1,640 | +€31,303 | +95.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.