JYENN: 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.
What changed
JYENN
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€25,281
2024 · €20,109+€5,172
Equity
€368,366
2024 · €343,085+€25,281
Cash
€8,105
2024 · €6,387+€1,718
Balance sheet total
€1.6m
2024 · €1.7m-€37,796
Largest movements
Assets
- Tangible fixed assets -€52,005
down €52,005 (-3.3%), from €1.6m to €1.5m
of which Land and buildings: -€46,662
Equity and liabilities
- Debts after one year -€73,799
down €73,799 (-6.7%), from €1.1m to €1.0m
- Reserves +€25,281
up €25,281 (+8.1%), from €313,893 to €339,175
of which Distributable reserves: +€36,153
Income statement
- Gross operating margin +€5,909
up €5,909 (+5.2%), from €114,450 to €120,358
- Taxes +€1,974
up €1,974 (+19.1%), from €10,327 to €12,301
- Financial charges -€1,495
down €1,495 (-5.7%), from €26,189 to €24,694
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.
Result 2024
€20,109
Gross operating margin
+€5,909
Depreciation
+€785
Other operating charges
-€1,042
Financial charges
+€1,495
Taxes
-€1,974
Result 2025
€25,281
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.
From operations
+€73,869
Investment
€0
Financing
-€72,151
Cash 2024
€6,387
From operations (derived)
+€73,869
Net result for the year
+€25,281
Depreciation
+€52,005
Receivables within one year
-€10,476
Deferred charges and accrued income
-€2,016
Provisions
-€3,624
Trade debts
+€257
Tax, wage and social debts
+€12,714
Smaller working-capital items
-€273
Financing
-€72,151
Debts after one year
-€73,799
Current portion of long-term debt
+€1,648
Cash 2025
€8,105
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,678,255 | €1,640,459 | -€37,796 | -2.3% |
| Fixed assets | 21/28 | €1,560,513 | €1,508,508 | -€52,005 | -3.3% |
| Tangible fixed assets | 22/27 | €1,560,513 | €1,508,508 | -€52,005 | -3.3% |
| Land and buildings | 22 | €1,531,140 | €1,484,478 | -€46,662 | -3.0% |
| Plant, machinery and equipment | 23 | €29,373 | €24,030 | -€5,343 | -18.2% |
| Current assets | 29/58 | €117,742 | €131,951 | +€14,209 | +12.1% |
| Amounts receivable within one year | 40/41 | €109,687 | €120,163 | +€10,476 | +9.6% |
| Trade receivables | 40 | €13,045 | €16,492 | +€3,447 | +26.4% |
| Other amounts receivable | 41 | €96,642 | €103,671 | +€7,029 | +7.3% |
| Cash at bank and in hand | 54/58 | €6,387 | €8,105 | +€1,718 | +26.9% |
| Deferred charges and accrued income | 490/1 | €1,668 | €3,683 | +€2,016 | +120.9% |
| Total equity and liabilities | 10/49 | €1,678,255 | €1,640,459 | -€37,796 | -2.3% |
| Equity | 10/15 | €343,085 | €368,366 | +€25,281 | +7.4% |
| Contributions | 10/11 | €29,192 | €29,192 | = | 0.0% |
| Reserves | 13 | €313,893 | €339,175 | +€25,281 | +8.1% |
| Tax-exempt reserves | 132 | €236,880 | €226,008 | -€10,872 | -4.6% |
| Distributable reserves | 133 | €77,014 | €113,167 | +€36,153 | +46.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €78,960 | €75,336 | -€3,624 | -4.6% |
| Deferred taxes | 168 | €78,960 | €75,336 | -€3,624 | -4.6% |
| Amounts payable | 17/49 | €1,256,210 | €1,196,757 | -€59,453 | -4.7% |
| Amounts payable after more than one year | 17 | €1,107,400 | €1,033,601 | -€73,799 | -6.7% |
| Financial debts | 170/4 | €1,107,400 | €1,033,601 | -€73,799 | -6.7% |
| Amounts payable within one year | 42/48 | €146,674 | €161,149 | +€14,475 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €78,232 | €79,880 | +€1,648 | +2.1% |
| Trade debts | 44 | €229 | €486 | +€257 | +112.1% |
| Suppliers | 440/4 | €229 | €486 | +€257 | +112.1% |
| Taxes, remuneration and social security | 45 | €54,063 | €66,777 | +€12,714 | +23.5% |
| Taxes | 450/3 | €54,063 | €66,777 | +€12,714 | +23.5% |
| Other amounts payable | 47/48 | €14,150 | €14,007 | -€143 | -1.0% |
| Accrued charges and deferred income | 492/3 | €2,136 | €2,007 | -€129 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,790 | €52,005 | -€785 | -1.5% |
| Other operating charges | 640/8 | €8,658 | €9,701 | +€1,042 | +12.0% |
| Gross operating margin | 9900 | €114,450 | €120,358 | +€5,909 | +5.2% |
| Operating profit (loss) | 9901 | €53,001 | €58,653 | +€5,652 | +10.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €26,189 | €24,694 | -€1,495 | -5.7% |
| Recurring financial charges | 65 | €26,189 | €24,694 | -€1,495 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €26,812 | €33,958 | +€7,147 | +26.7% |
| Transfer from deferred taxes | 780 | €3,624 | €3,624 | = | 0.0% |
| Income taxes | 67/77 | €10,327 | €12,301 | +€1,974 | +19.1% |
| Profit (loss) for the period | 9904 | €20,109 | €25,281 | +€5,172 | +25.7% |
| Transfer from tax-exempt reserves | 789 | €10,872 | €10,872 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,981 | €36,153 | +€5,172 | +16.7% |
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.