JYH: 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.
JYH
Largest movements
- Tangible fixed assets +€119,207
up €119,207 (+47.9%), from €249,121 to €368,328
of which Land and buildings: +€108,308
- Receivables within one year +€102,132
up €102,132 (+638.5%), from €15,995 to €118,127
of which Other amounts receivable: +€74,688
- Cash -€41,549
down €41,549 (-72.5%), from €57,330 to €15,781
mainly Investment in fixed assets (net) (-€162,033) and Receivables within one year (-€102,132)
- Debts after one year +€174,973
up €174,973 (+77.7%), from €225,077 to €400,050
- Current portion of long-term debt +€26,088
up €26,088 (+84.7%), from €30,800 to €56,888
- Reserves -€21,000
down €21,000 (-61.4%), from €34,189 to €13,189
- Tax, wage and social debts -€9,784
down €9,784 (-85.2%), from €11,479 to €1,695
- Other debts +€9,000
up €9,000 (+2179.5%), from €413 to €9,413
- Gross operating margin +€9,766
up €9,766 (+19.1%), from €51,193 to €60,958
- Depreciation +€7,647
up €7,647 (+21.7%), from €35,179 to €42,826
- Financial charges +€4,559
up €4,559 (+83.2%), from €5,479 to €10,038
- Other operating charges +€2,840
up €2,840 (+87.9%), from €3,231 to €6,070
- Taxes -€1,456
down €1,456 (-39.5%), from €3,685 to €2,229
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 | €325,979 | €505,540 | +€179,560 | +55.1% |
| Fixed assets | 21/28 | €249,121 | €368,328 | +€119,207 | +47.9% |
| Tangible fixed assets | 22/27 | €249,121 | €368,328 | +€119,207 | +47.9% |
| Land and buildings | 22 | €225,522 | €333,830 | +€108,308 | +48.0% |
| Plant, machinery and equipment | 23 | €8,365 | €7,266 | -€1,099 | -13.1% |
| Furniture and vehicles | 24 | €15,234 | €27,232 | +€11,998 | +78.8% |
| Current assets | 29/58 | €76,859 | €137,212 | +€60,353 | +78.5% |
| Amounts receivable within one year | 40/41 | €15,995 | €118,127 | +€102,132 | +638.5% |
| Trade receivables | 40 | €13,724 | €41,168 | +€27,444 | +200.0% |
| Other amounts receivable | 41 | €2,271 | €76,959 | +€74,688 | +3288.7% |
| Cash at bank and in hand | 54/58 | €57,330 | €15,781 | -€41,549 | -72.5% |
| Deferred charges and accrued income | 490/1 | €3,533 | €3,304 | -€230 | -6.5% |
| Total equity and liabilities | 10/49 | €325,979 | €505,540 | +€179,560 | +55.1% |
| Equity | 10/15 | €58,124 | €37,055 | -€21,069 | -36.2% |
| Contributions | 10/11 | €2,780 | €2,780 | = | 0.0% |
| Reserves | 13 | €34,189 | €13,189 | -€21,000 | -61.4% |
| Distributable reserves | 133 | €34,189 | €13,189 | -€21,000 | -61.4% |
| Profit (loss) carried forward | 14 | €19,230 | €19,446 | +€217 | +1.1% |
| Investment grants | 15 | €1,925 | €1,639 | -€285 | -14.8% |
| Amounts payable | 17/49 | €267,856 | €468,485 | +€200,629 | +74.9% |
| Amounts payable after more than one year | 17 | €225,077 | €400,050 | +€174,973 | +77.7% |
| Financial debts | 170/4 | €225,077 | €400,050 | +€174,973 | +77.7% |
| Amounts payable within one year | 42/48 | €42,692 | €68,368 | +€25,676 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €30,800 | €56,888 | +€26,088 | +84.7% |
| Trade debts | 44 | - | €371 | +€371 | |
| Suppliers | 440/4 | - | €371 | +€371 | |
| Taxes, remuneration and social security | 45 | €11,479 | €1,695 | -€9,784 | -85.2% |
| Taxes | 450/3 | €11,479 | €1,695 | -€9,784 | -85.2% |
| Other amounts payable | 47/48 | €413 | €9,413 | +€9,000 | +2179.5% |
| Accrued charges and deferred income | 492/3 | €87 | €67 | -€20 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,179 | €42,826 | +€7,647 | +21.7% |
| Other operating charges | 640/8 | €3,231 | €6,070 | +€2,840 | +87.9% |
| Gross operating margin | 9900 | €51,193 | €60,958 | +€9,766 | +19.1% |
| Operating profit (loss) | 9901 | €12,783 | €12,062 | -€721 | -5.6% |
| Financial income | 75/76B | €532 | €422 | -€110 | -20.7% |
| Recurring financial income | 75 | €532 | €422 | -€110 | -20.7% |
| Financial charges | 65/66B | €5,479 | €10,038 | +€4,559 | +83.2% |
| Recurring financial charges | 65 | €5,479 | €10,038 | +€4,559 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €7,836 | €2,446 | -€5,391 | -68.8% |
| Income taxes | 67/77 | €3,685 | €2,229 | -€1,456 | -39.5% |
| Profit (loss) for the period | 9904 | €4,151 | €217 | -€3,935 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,151 | €217 | -€3,935 | -94.8% |
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 8 October 2026 via checked.be.