JYLA: 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.
JYLA
Largest movements
- Cash -€7,917
down €7,917 (-37.4%), from €21,175 to €13,258
mainly Tax, wage and social debts (-€3,636) and Stocks and contracts (-€2,199)
- Stocks and contracts +€2,199
up €2,199 (+20.3%), from €10,845 to €13,044
- Deferred charges and accrued income +€843
up €843 (+186.9%), from €451 to €1,294
- Tangible fixed assets -€779
down €779 (-32.0%), from €2,434 to €1,655
of which Plant, machinery and equipment: -€581
- Tax, wage and social debts -€3,636
down €3,636 (-81.0%), from €4,491 to €855
- Trade debts -€2,109
down €2,109 (-99.6%), from €2,117 to €8
- Profit (loss) carried forward -€943
down €943 (-5.8%), from €16,362 to €15,419
- Other debts +€685
up €685 (+964.8%), from €71 to €756
- Gross operating margin -€11,667
down €11,667 (-92.7%), from €12,584 to €917
- Taxes -€2,737
down €2,737 (-100.0%), from €2,737 to €0
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 | €35,441 | €29,438 | -€6,003 | -16.9% |
| Fixed assets | 21/28 | €2,514 | €1,735 | -€779 | -31.0% |
| Tangible fixed assets | 22/27 | €2,434 | €1,655 | -€779 | -32.0% |
| Plant, machinery and equipment | 23 | €1,981 | €1,400 | -€581 | -29.3% |
| Furniture and vehicles | 24 | €453 | €255 | -€198 | -43.7% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €32,927 | €27,703 | -€5,224 | -15.9% |
| Stocks and contracts in progress | 3 | €10,845 | €13,044 | +€2,199 | +20.3% |
| Stocks | 30/36 | €10,845 | €13,044 | +€2,199 | +20.3% |
| Amounts receivable within one year | 40/41 | €456 | €107 | -€349 | -76.5% |
| Trade receivables | 40 | €456 | €107 | -€349 | -76.5% |
| Cash at bank and in hand | 54/58 | €21,175 | €13,258 | -€7,917 | -37.4% |
| Deferred charges and accrued income | 490/1 | €451 | €1,294 | +€843 | +186.9% |
| Total equity and liabilities | 10/49 | €35,441 | €29,438 | -€6,003 | -16.9% |
| Equity | 10/15 | €28,762 | €27,819 | -€943 | -3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,362 | €15,419 | -€943 | -5.8% |
| Amounts payable | 17/49 | €6,679 | €1,619 | -€5,060 | -75.8% |
| Amounts payable within one year | 42/48 | €6,679 | €1,619 | -€5,060 | -75.8% |
| Trade debts | 44 | €2,117 | €8 | -€2,109 | -99.6% |
| Suppliers | 440/4 | €2,117 | €8 | -€2,109 | -99.6% |
| Taxes, remuneration and social security | 45 | €4,491 | €855 | -€3,636 | -81.0% |
| Taxes | 450/3 | €4,491 | €855 | -€3,636 | -81.0% |
| Other amounts payable | 47/48 | €71 | €756 | +€685 | +964.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €886 | €779 | -€107 | -12.1% |
| Other operating charges | 640/8 | €777 | €803 | +€26 | +3.3% |
| Gross operating margin | 9900 | €12,584 | €917 | -€11,667 | -92.7% |
| Operating profit (loss) | 9901 | €10,921 | -€664 | -€11,585 | |
| Financial income | 75/76B | €1 | €69 | +€68 | +6781.0% |
| Recurring financial income | 75 | €1 | €69 | +€68 | +6781.0% |
| Financial charges | 65/66B | €286 | €347 | +€61 | +21.3% |
| Recurring financial charges | 65 | €286 | €347 | +€61 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €10,636 | -€942 | -€11,578 | |
| Income taxes | 67/77 | €2,737 | €0 | -€2,737 | -100.0% |
| Profit (loss) for the period | 9904 | €7,899 | -€942 | -€8,841 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,899 | -€942 | -€8,841 |
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 1 October 2026 via checked.be.