JYCO: 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.
JYCO
Largest movements
- Cash +€18,613
up €18,613 (+58.8%), from €31,672 to €50,285
mainly Net result for the year (+€30,888) and Depreciation (+€4,015)
- Receivables within one year -€3,985
down €3,985 (-14.6%), from €27,345 to €23,360
of which Other amounts receivable: -€3,592
- Current investments +€2,400
up €2,400 (+6.5%), from €37,000 to €39,400
- Reserves +€30,888
up €30,888 (+41.0%), from €75,315 to €106,203
- Other debts -€15,048
no longer reported in 2025 (was €15,048)
- Accrued charges and deferred income +€1,304
new in 2025: €1,304
- Gross operating margin +€29,870
up €29,870 (+183.2%), from €16,307 to €46,177
- Taxes +€9,003
up €9,003 (+280.5%), from €3,210 to €12,213
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 | €107,566 | €125,102 | +€17,536 | +16.3% |
| Fixed assets | 21/28 | €8,651 | €9,650 | +€999 | +11.5% |
| Tangible fixed assets | 22/27 | €8,651 | €9,650 | +€999 | +11.5% |
| Plant, machinery and equipment | 23 | €4,448 | €5,205 | +€757 | +17.0% |
| Furniture and vehicles | 24 | €4,202 | €4,445 | +€242 | +5.8% |
| Current assets | 29/58 | €98,915 | €115,452 | +€16,537 | +16.7% |
| Amounts receivable within one year | 40/41 | €27,345 | €23,360 | -€3,985 | -14.6% |
| Trade receivables | 40 | €12,977 | €12,584 | -€393 | -3.0% |
| Other amounts receivable | 41 | €14,367 | €10,776 | -€3,592 | -25.0% |
| Current investments | 50/53 | €37,000 | €39,400 | +€2,400 | +6.5% |
| Cash at bank and in hand | 54/58 | €31,672 | €50,285 | +€18,613 | +58.8% |
| Deferred charges and accrued income | 490/1 | €2,899 | €2,407 | -€492 | -17.0% |
| Total equity and liabilities | 10/49 | €107,566 | €125,102 | +€17,536 | +16.3% |
| Equity | 10/15 | €81,515 | €112,403 | +€30,888 | +37.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,315 | €106,203 | +€30,888 | +41.0% |
| Distributable reserves | 133 | €75,315 | €106,203 | +€30,888 | +41.0% |
| Amounts payable | 17/49 | €26,051 | €12,699 | -€13,352 | -51.3% |
| Amounts payable within one year | 42/48 | €26,051 | €11,394 | -€14,656 | -56.3% |
| Trade debts | 44 | €2,590 | €2,914 | +€324 | +12.5% |
| Suppliers | 440/4 | €2,590 | €2,914 | +€324 | +12.5% |
| Taxes, remuneration and social security | 45 | €8,413 | €8,480 | +€67 | +0.8% |
| Taxes | 450/3 | €8,413 | €8,480 | +€67 | +0.8% |
| Other amounts payable | 47/48 | €15,048 | - | -€15,048 | |
| Accrued charges and deferred income | 492/3 | - | €1,304 | +€1,304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,752 | €4,015 | +€263 | +7.0% |
| Other operating charges | 640/8 | €842 | €462 | -€380 | -45.2% |
| Non-recurring operating charges | 66A | €251 | - | -€251 | |
| Gross operating margin | 9900 | €16,307 | €46,177 | +€29,870 | +183.2% |
| Operating profit (loss) | 9901 | €11,462 | €41,700 | +€30,238 | +263.8% |
| Financial income | 75/76B | €1,767 | €1,540 | -€227 | -12.8% |
| Recurring financial income | 75 | €1,767 | €1,540 | -€227 | -12.8% |
| Financial charges | 65/66B | €504 | €139 | -€366 | -72.5% |
| Recurring financial charges | 65 | €504 | €139 | -€366 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €12,724 | €43,101 | +€30,377 | +238.7% |
| Income taxes | 67/77 | €3,210 | €12,213 | +€9,003 | +280.5% |
| Profit (loss) for the period | 9904 | €9,514 | €30,888 | +€21,374 | +224.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,514 | €30,888 | +€21,374 | +224.7% |
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 9 October 2026 via checked.be.