JYDi: 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.
JYDi
Largest movements
- Receivables within one year +€49,539
up €49,539, from €0 to €49,539
of which Trade receivables: +€49,119
- Cash +€30,052
up €30,052 (+58.0%), from €51,840 to €81,892
mainly Net result for the year (+€138,799) and Other debts (+€38,673)
- Deferred charges and accrued income +€3,197
up €3,197 (+516.7%), from €619 to €3,816
- Profit (loss) carried forward +€38,799
new in 2025: €38,799
- Other debts +€38,673
up €38,673 (+83.3%), from €46,445 to €85,118
- Trade debts +€3,528
up €3,528 (+13889.4%), from €25 to €3,553
- Purchases and services -€98,591
no longer reported in 2025 (was €98,591)
- Gross operating margin +€67,798
up €67,798 (+56.7%), from €119,579 to €187,377
- Taxes +€15,787
up €15,787 (+65.3%), from €24,170 to €39,957
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 | €61,450 | €143,458 | +€82,008 | +133.5% |
| Fixed assets | 21/28 | €8,991 | €8,212 | -€779 | -8.7% |
| Tangible fixed assets | 22/27 | €8,628 | €7,849 | -€779 | -9.0% |
| Land and buildings | 22 | €5,057 | €2,535 | -€2,522 | -49.9% |
| Furniture and vehicles | 24 | €3,571 | €5,314 | +€1,743 | +48.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €52,459 | €135,246 | +€82,788 | +157.8% |
| Amounts receivable within one year | 40/41 | €0 | €49,539 | +€49,539 | |
| Trade receivables | 40 | €0 | €49,119 | +€49,119 | |
| Other amounts receivable | 41 | €0 | €420 | +€420 | |
| Cash at bank and in hand | 54/58 | €51,840 | €81,892 | +€30,052 | +58.0% |
| Deferred charges and accrued income | 490/1 | €619 | €3,816 | +€3,197 | +516.7% |
| Total equity and liabilities | 10/49 | €61,450 | €143,458 | +€82,008 | +133.5% |
| Equity | 10/15 | €5,000 | €43,799 | +€38,799 | +776.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €38,799 | +€38,799 | |
| Amounts payable | 17/49 | €56,450 | €99,659 | +€43,209 | +76.5% |
| Amounts payable within one year | 42/48 | €56,450 | €99,659 | +€43,209 | +76.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €25 | €3,553 | +€3,528 | +13889.4% |
| Suppliers | 440/4 | €25 | €3,553 | +€3,528 | +13889.4% |
| Taxes, remuneration and social security | 45 | €9,980 | €10,988 | +€1,008 | +10.1% |
| Taxes | 450/3 | €9,980 | €10,988 | +€1,008 | +10.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €46,445 | €85,118 | +€38,673 | +83.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,591 | - | -€98,591 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,754 | €4,060 | -€694 | -14.6% |
| Other operating charges | 640/8 | €102 | €101 | -€1 | -1.2% |
| Gross operating margin | 9900 | €119,579 | €187,377 | +€67,798 | +56.7% |
| Operating profit (loss) | 9901 | €114,723 | €183,216 | +€68,493 | +59.7% |
| Financial income | 75/76B | €0 | €20 | +€20 | +199900.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +199900.0% |
| Financial charges | 65/66B | €4,108 | €4,480 | +€372 | +9.0% |
| Recurring financial charges | 65 | €4,108 | €3,559 | -€549 | -13.4% |
| Non-recurring financial charges | 66B | - | €921 | +€921 | |
| Profit (loss) for the period before taxes | 9903 | €110,615 | €178,756 | +€68,141 | +61.6% |
| Income taxes | 67/77 | €24,170 | €39,957 | +€15,787 | +65.3% |
| Profit (loss) for the period | 9904 | €86,445 | €138,799 | +€52,354 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €86,445 | €138,799 | +€52,354 | +60.6% |
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.