JYF MAINTENANCE: 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.
JYF MAINTENANCE
Largest movements
- Receivables within one year +€14,278
up €14,278 (+126%), from €11,368 to €25,647
of which Other amounts receivable: +€7,773
- Tangible fixed assets +€3,877
up €3,877 (+356%), from €1,089 to €4,966
of which Furniture and vehicles: +€2,957
- Cash +€3,611
up €3,611 (+21.2%), from €17,053 to €20,664
mainly Net result for the year (+€22,479) and Tax, wage and social debts (+€8,475)
- Deferred charges and accrued income -€527
down €527 (-54.8%), from €963 to €436
- Reserves +€15,500
up €15,500 (+111%), from €14,000 to €29,500
- Tax, wage and social debts +€8,475
up €8,475 (+150%), from €5,645 to €14,120
- Trade debts -€2,573
down €2,573 (-46.7%), from €5,514 to €2,941
- Gross operating margin +€12,655
up €12,655 (+65.2%), from €19,420 to €32,075
- Taxes +€3,363
up €3,363 (+69.3%), from €4,851 to €8,214
- Depreciation +€1,238
up €1,238 (+24,077%), from €5 to €1,243
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.
Derived cash bridge
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 | €30,474 | €51,712 | +€21,239 | +69.7% |
| Fixed assets | 21/28 | €1,089 | €4,966 | +€3,877 | +356% |
| Tangible fixed assets | 22/27 | €1,089 | €4,966 | +€3,877 | +356% |
| Plant, machinery and equipment | 23 | €1,089 | €2,009 | +€920 | +84.5% |
| Furniture and vehicles | 24 | - | €2,957 | +€2,957 | |
| Current assets | 29/58 | €29,385 | €46,747 | +€17,362 | +59.1% |
| Amounts receivable within one year | 40/41 | €11,368 | €25,647 | +€14,278 | +126% |
| Trade receivables | 40 | €10,740 | €17,245 | +€6,505 | +60.6% |
| Other amounts receivable | 41 | €628 | €8,402 | +€7,773 | +1,237% |
| Cash at bank and in hand | 54/58 | €17,053 | €20,664 | +€3,611 | +21.2% |
| Deferred charges and accrued income | 490/1 | €963 | €436 | -€527 | -54.8% |
| Total equity and liabilities | 10/49 | €30,474 | €51,712 | +€21,239 | +69.7% |
| Equity | 10/15 | €19,315 | €34,651 | +€15,336 | +79.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €29,500 | +€15,500 | +111% |
| Distributable reserves | 133 | €14,000 | €29,500 | +€15,500 | +111% |
| Profit (loss) carried forward | 14 | €315 | €151 | -€164 | -52.1% |
| Amounts payable | 17/49 | €11,159 | €17,061 | +€5,903 | +52.9% |
| Amounts payable within one year | 42/48 | €11,159 | €17,061 | +€5,903 | +52.9% |
| Trade debts | 44 | €5,514 | €2,941 | -€2,573 | -46.7% |
| Suppliers | 440/4 | €5,514 | €2,941 | -€2,573 | -46.7% |
| Taxes, remuneration and social security | 45 | €5,645 | €14,120 | +€8,475 | +150% |
| Taxes | 450/3 | €5,645 | €14,120 | +€8,475 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5 | €1,243 | +€1,238 | +24,077% |
| Other operating charges | 640/8 | €181 | €7 | -€174 | -96.1% |
| Gross operating margin | 9900 | €19,420 | €32,075 | +€12,655 | +65.2% |
| Operating profit (loss) | 9901 | €19,233 | €30,825 | +€11,592 | +60.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €67 | €133 | +€66 | +98.8% |
| Recurring financial charges | 65 | €67 | €133 | +€66 | +98.8% |
| Profit (loss) for the period before taxes | 9903 | €19,166 | €30,693 | +€11,526 | +60.1% |
| Income taxes | 67/77 | €4,851 | €8,214 | +€3,363 | +69.3% |
| Profit (loss) for the period | 9904 | €14,315 | €22,479 | +€8,164 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,315 | €22,479 | +€8,164 | +57.0% |
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 25 October 2026 via checked.be.