JYCO: 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.
JYCO
Largest movements
- Cash -€46,456
down €46,456 (-83.6%), from €55,543 to €9,087
mainly Receivables after one year (-€27,000) and Receivables within one year (-€20,905)
- Receivables after one year +€27,000
up €27,000 (+180.0%), from €15,000 to €42,000
- Receivables within one year +€20,905
up €20,905 (+60.6%), from €34,500 to €55,406
of which Trade receivables: +€41,551
- Tax, wage and social debts -€13,520
down €13,520 (-48.4%), from €27,927 to €14,407
of which Taxes: -€13,520
- Reserves +€11,166
up €11,166 (+15.8%), from €70,684 to €81,849
- Trade debts +€3,466
up €3,466 (+91.1%), from €3,803 to €7,268
- Gross operating margin +€21,926
up €21,926 (+16788.7%), from €131 to €22,057
- Taxes +€3,885
up €3,885 (+234.9%), from €1,654 to €5,538
- Other operating charges +€3,158
up €3,158 (+263.7%), from €1,198 to €4,355
- Financial charges -€977
down €977 (-81.6%), from €1,198 to €221
- Depreciation +€618
up €618 (+35.7%), from €1,732 to €2,350
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 | €111,324 | €113,471 | +€2,147 | +1.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €4,496 | €5,092 | +€597 | +13.3% |
| Tangible fixed assets | 22/27 | €3,996 | €4,592 | +€597 | +14.9% |
| Furniture and vehicles | 24 | €3,996 | €4,592 | +€597 | +14.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €106,828 | €108,379 | +€1,551 | +1.5% |
| Amounts receivable after more than one year | 29 | €15,000 | €42,000 | +€27,000 | +180.0% |
| Other amounts receivable | 291 | €15,000 | €42,000 | +€27,000 | +180.0% |
| Amounts receivable within one year | 40/41 | €34,500 | €55,406 | +€20,905 | +60.6% |
| Trade receivables | 40 | €0 | €41,551 | +€41,551 | |
| Other amounts receivable | 41 | €34,500 | €13,855 | -€20,645 | -59.8% |
| Cash at bank and in hand | 54/58 | €55,543 | €9,087 | -€46,456 | -83.6% |
| Deferred charges and accrued income | 490/1 | €1,785 | €1,886 | +€101 | +5.7% |
| Total equity and liabilities | 10/49 | €111,324 | €113,471 | +€2,147 | +1.9% |
| Equity | 10/15 | €75,684 | €86,849 | +€11,166 | +14.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,684 | €81,849 | +€11,166 | +15.8% |
| Distributable reserves | 133 | €70,684 | €81,849 | +€11,166 | +15.8% |
| Amounts payable | 17/49 | €35,640 | €26,622 | -€9,018 | -25.3% |
| Amounts payable within one year | 42/48 | €35,640 | €26,622 | -€9,018 | -25.3% |
| Financial debts | 43 | €3,911 | €4,395 | +€485 | +12.4% |
| Other loans | 439 | €3,911 | €4,395 | +€485 | +12.4% |
| Trade debts | 44 | €3,803 | €7,268 | +€3,466 | +91.1% |
| Suppliers | 440/4 | €3,803 | €7,268 | +€3,466 | +91.1% |
| Taxes, remuneration and social security | 45 | €27,927 | €14,407 | -€13,520 | -48.4% |
| Taxes | 450/3 | €27,927 | €14,407 | -€13,520 | -48.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €551 | +€551 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €98 | €214 | +€116 | +117.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,732 | €2,350 | +€618 | +35.7% |
| Other operating charges | 640/8 | €1,198 | €4,355 | +€3,158 | +263.7% |
| Gross operating margin | 9900 | €131 | €22,057 | +€21,926 | +16788.7% |
| Operating profit (loss) | 9901 | -€2,897 | €15,137 | +€18,034 | |
| Financial income | 75/76B | €1,575 | €1,788 | +€213 | +13.5% |
| Recurring financial income | 75 | €1,575 | €1,788 | +€213 | +13.5% |
| Financial charges | 65/66B | €1,198 | €221 | -€977 | -81.6% |
| Recurring financial charges | 65 | €1,198 | €221 | -€977 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,520 | €16,704 | +€19,224 | |
| Income taxes | 67/77 | €1,654 | €5,538 | +€3,885 | +234.9% |
| Profit (loss) for the period | 9904 | -€4,173 | €11,166 | +€15,339 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,173 | €11,166 | +€15,339 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.