JYL: 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.
JYL
Largest movements
- Receivables within one year +€80,412
up €80,412 (+148.6%), from €54,099 to €134,511
of which Other amounts receivable: +€79,257
- Intangible fixed assets -€22,282
no longer reported in 2025 (was €22,282)
- Cash +€19,327
up €19,327 (+546.4%), from €3,537 to €22,864
mainly Other debts (+€110,192) and Net result for the year (+€45,431)
- Tangible fixed assets -€15,974
down €15,974 (-29.0%), from €54,992 to €39,017
of which Furniture and vehicles: -€15,835
- Other debts +€110,192
up €110,192 (+15091.7%), from €730 to €110,922
- Profit (loss) carried forward -€85,066
no longer reported in 2025 (was €85,066)
- Tax, wage and social debts +€27,764
up €27,764 (+835.1%), from €3,325 to €31,089
- Trade debts +€20,656
up €20,656 (+1740.9%), from €1,186 to €21,843
- Debts after one year -€12,078
down €12,078 (-85.7%), from €14,097 to €2,019
- Gross operating margin +€28,705
up €28,705 (+30.3%), from €94,801 to €123,507
- Depreciation -€20,069
down €20,069 (-33.0%), from €60,776 to €40,707
- Taxes +€15,491
up €15,491 (+224.9%), from €6,887 to €22,378
- Other operating charges -€2,601
down €2,601 (-63.5%), from €4,097 to €1,497
- Financial income +€1,764
up €1,764 (+283.6%), from €622 to €2,386
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 | €138,464 | €201,775 | +€63,311 | +45.7% |
| Fixed assets | 21/28 | €77,274 | €39,017 | -€38,257 | -49.5% |
| Intangible fixed assets | 21 | €22,282 | - | -€22,282 | |
| Tangible fixed assets | 22/27 | €54,992 | €39,017 | -€15,974 | -29.0% |
| Land and buildings | 22 | €5,143 | €5,004 | -€139 | -2.7% |
| Furniture and vehicles | 24 | €49,848 | €34,013 | -€15,835 | -31.8% |
| Current assets | 29/58 | €61,190 | €162,757 | +€101,567 | +166.0% |
| Amounts receivable within one year | 40/41 | €54,099 | €134,511 | +€80,412 | +148.6% |
| Trade receivables | 40 | €49,641 | €50,796 | +€1,155 | +2.3% |
| Other amounts receivable | 41 | €4,458 | €83,715 | +€79,257 | +1777.7% |
| Cash at bank and in hand | 54/58 | €3,537 | €22,864 | +€19,327 | +546.4% |
| Deferred charges and accrued income | 490/1 | €3,553 | €5,382 | +€1,829 | +51.5% |
| Total equity and liabilities | 10/49 | €138,464 | €201,775 | +€63,311 | +45.7% |
| Equity | 10/15 | €105,526 | €20,460 | -€85,066 | -80.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,066 | - | -€85,066 | |
| Amounts payable | 17/49 | €32,938 | €181,315 | +€148,377 | +450.5% |
| Amounts payable after more than one year | 17 | €14,097 | €2,019 | -€12,078 | -85.7% |
| Financial debts | 170/4 | €14,097 | €2,019 | -€12,078 | -85.7% |
| Amounts payable within one year | 42/48 | €18,841 | €179,296 | +€160,456 | +851.6% |
| Current portion of amounts payable after more than one year | 42 | €13,599 | €15,442 | +€1,843 | +13.6% |
| Trade debts | 44 | €1,186 | €21,843 | +€20,656 | +1740.9% |
| Suppliers | 440/4 | €1,186 | €21,843 | +€20,656 | +1740.9% |
| Taxes, remuneration and social security | 45 | €3,325 | €31,089 | +€27,764 | +835.1% |
| Taxes | 450/3 | €3,325 | €31,089 | +€27,764 | +835.1% |
| Other amounts payable | 47/48 | €730 | €110,922 | +€110,192 | +15091.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,776 | €40,707 | -€20,069 | -33.0% |
| Other operating charges | 640/8 | €4,097 | €1,497 | -€2,601 | -63.5% |
| Non-recurring operating charges | 66A | - | €14,528 | +€14,528 | |
| Gross operating margin | 9900 | €94,801 | €123,507 | +€28,705 | +30.3% |
| Operating profit (loss) | 9901 | €29,928 | €66,775 | +€36,847 | +123.1% |
| Financial income | 75/76B | €622 | €2,386 | +€1,764 | +283.6% |
| Recurring financial income | 75 | €622 | €2,386 | +€1,764 | +283.6% |
| Financial charges | 65/66B | €1,356 | €1,352 | -€4 | -0.3% |
| Recurring financial charges | 65 | €1,356 | €1,352 | -€4 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €29,194 | €67,808 | +€38,614 | +132.3% |
| Income taxes | 67/77 | €6,887 | €22,378 | +€15,491 | +224.9% |
| Profit (loss) for the period | 9904 | €22,307 | €45,431 | +€23,124 | +103.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,307 | €45,431 | +€23,124 | +103.7% |
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 3 October 2026 via checked.be.