JYHA: 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.
JYHA
Largest movements
- Cash -€258,741
down €258,741 (-91.6%), from €282,507 to €23,766
mainly Contributions, distributions and other (-€272,758) and Investment in fixed assets (net) (-€158,412)
- Tangible fixed assets +€88,221
up €88,221 (+41.5%), from €212,668 to €300,889
of which Leasing and similar rights: +€76,662
- Receivables within one year +€21,884
up €21,884 (+515%), from €4,249 to €26,133
of which Other amounts receivable: +€20,296
- Contributions -€224,584
down €224,584 (-74.9%), from €300,000 to €75,416
- Debts after one year +€71,235
up €71,235 (+111%), from €63,947 to €135,183
- Other debts +€44,996
up €44,996 (+1,039%), from €4,329 to €49,325
- Trade debts -€27,255
down €27,255 (-66.6%), from €40,899 to €13,644
- Reserves -€17,204
down €17,204 (-95.4%), from €18,041 to €837
- Gross operating margin -€39,596
down €39,596 (-25.0%), from €158,433 to €118,837
- Taxes -€14,112
down €14,112 (-87.5%), from €16,120 to €2,008
- Staff costs -€3,893
down €3,893 (-16.1%), from €24,204 to €20,312
- Financial charges +€2,182
up €2,182 (+95.8%), from €2,279 to €4,461
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 | €515,758 | €359,795 | -€155,963 | -30.2% |
| Fixed assets | 21/28 | €216,565 | €303,186 | +€86,621 | +40.0% |
| Intangible fixed assets | 21 | €3,897 | €2,297 | -€1,600 | -41.1% |
| Tangible fixed assets | 22/27 | €212,668 | €300,889 | +€88,221 | +41.5% |
| Plant, machinery and equipment | 23 | €130,458 | €167,933 | +€37,475 | +28.7% |
| Furniture and vehicles | 24 | €1,866 | €1,218 | -€647 | -34.7% |
| Leasing and similar rights | 25 | - | €76,662 | +€76,662 | |
| Other tangible fixed assets | 26 | €80,345 | €55,075 | -€25,270 | -31.5% |
| Current assets | 29/58 | €299,192 | €56,608 | -€242,584 | -81.1% |
| Stocks and contracts in progress | 3 | €4,083 | €1,122 | -€2,961 | -72.5% |
| Stocks | 30/36 | €4,083 | €1,122 | -€2,961 | -72.5% |
| Amounts receivable within one year | 40/41 | €4,249 | €26,133 | +€21,884 | +515% |
| Trade receivables | 40 | €2,149 | €3,737 | +€1,588 | +73.9% |
| Other amounts receivable | 41 | €2,100 | €22,397 | +€20,296 | +966% |
| Cash at bank and in hand | 54/58 | €282,507 | €23,766 | -€258,741 | -91.6% |
| Deferred charges and accrued income | 490/1 | €8,353 | €5,586 | -€2,766 | -33.1% |
| Total equity and liabilities | 10/49 | €515,758 | €359,795 | -€155,963 | -30.2% |
| Equity | 10/15 | €363,907 | €112,712 | -€251,195 | -69.0% |
| Contributions | 10/11 | €300,000 | €75,416 | -€224,584 | -74.9% |
| Reserves | 13 | €18,041 | €837 | -€17,204 | -95.4% |
| Distributable reserves | 133 | €18,041 | €837 | -€17,204 | -95.4% |
| Profit (loss) carried forward | 14 | €45,866 | €36,459 | -€9,407 | -20.5% |
| Amounts payable | 17/49 | €151,850 | €247,083 | +€95,232 | +62.7% |
| Amounts payable after more than one year | 17 | €63,947 | €135,183 | +€71,235 | +111% |
| Financial debts | 170/4 | €63,947 | €135,183 | +€71,235 | +111% |
| Amounts payable within one year | 42/48 | €87,903 | €111,102 | +€23,199 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €30,789 | €41,635 | +€10,845 | +35.2% |
| Trade debts | 44 | €40,899 | €13,644 | -€27,255 | -66.6% |
| Suppliers | 440/4 | €40,899 | €13,644 | -€27,255 | -66.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,885 | €6,498 | -€5,388 | -45.3% |
| Taxes | 450/3 | €9,720 | €5,263 | -€4,458 | -45.9% |
| Remuneration and social security | 454/9 | €2,165 | €1,235 | -€930 | -43.0% |
| Other amounts payable | 47/48 | €4,329 | €49,325 | +€44,996 | +1,039% |
| Accrued charges and deferred income | 492/3 | €0 | €798 | +€798 | |
| Remuneration, social security and pensions | 62 | €24,204 | €20,312 | -€3,893 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,008 | €71,791 | +€783 | +1.1% |
| Other operating charges | 640/8 | €1,270 | €303 | -€967 | -76.1% |
| Gross operating margin | 9900 | €158,433 | €118,837 | -€39,596 | -25.0% |
| Operating profit (loss) | 9901 | €61,950 | €26,431 | -€35,519 | -57.3% |
| Financial income | 75/76B | €2,314 | €1,600 | -€714 | -30.8% |
| Recurring financial income | 75 | €2,314 | €1,600 | -€714 | -30.8% |
| Financial charges | 65/66B | €2,279 | €4,461 | +€2,182 | +95.8% |
| Recurring financial charges | 65 | €2,279 | €4,461 | +€2,182 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €61,986 | €23,570 | -€38,415 | -62.0% |
| Income taxes | 67/77 | €16,120 | €2,008 | -€14,112 | -87.5% |
| Profit (loss) for the period | 9904 | €45,866 | €21,563 | -€24,303 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,866 | €21,563 | -€24,303 | -53.0% |
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 21 October 2026 via checked.be.