JYLAE: 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.
JYLAE
Largest movements
- Tangible fixed assets -€26,998
down €26,998 (-21.3%), from €126,622 to €99,624
of which Furniture and vehicles: -€14,764
- Cash +€16,638
up €16,638 (+26.5%), from €62,815 to €79,453
mainly Depreciation (+€34,419) and Net result for the year (+€16,102)
- Receivables within one year -€4,471
down €4,471 (-40.1%), from €11,160 to €6,688
of which Trade receivables: -€2,803
- Debts after one year -€20,124
down €20,124 (-46.6%), from €43,209 to €23,085
- Reserves +€16,000
up €16,000 (+16.5%), from €96,710 to €112,710
- Tax, wage and social debts -€5,671
down €5,671 (-30.1%), from €18,837 to €13,166
of which Taxes: -€3,617
- Other debts -€4,833
down €4,833 (-43.4%), from €11,132 to €6,300
- Trade debts -€3,737
down €3,737 (-31.3%), from €11,957 to €8,220
- Staff costs -€15,198
down €15,198 (-28.1%), from €54,181 to €38,982
- Gross operating margin -€13,220
down €13,220 (-11.5%), from €114,469 to €101,249
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 | €222,213 | €204,801 | -€17,412 | -7.8% |
| Fixed assets | 21/28 | €126,737 | €99,739 | -€26,998 | -21.3% |
| Tangible fixed assets | 22/27 | €126,622 | €99,624 | -€26,998 | -21.3% |
| Plant, machinery and equipment | 23 | €81,043 | €68,809 | -€12,234 | -15.1% |
| Furniture and vehicles | 24 | €45,579 | €30,815 | -€14,764 | -32.4% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €95,476 | €105,062 | +€9,586 | +10.0% |
| Stocks and contracts in progress | 3 | €15,994 | €15,484 | -€511 | -3.2% |
| Stocks | 30/36 | €15,994 | €15,484 | -€511 | -3.2% |
| Amounts receivable within one year | 40/41 | €11,160 | €6,688 | -€4,471 | -40.1% |
| Trade receivables | 40 | €9,491 | €6,688 | -€2,803 | -29.5% |
| Other amounts receivable | 41 | €1,669 | €0 | -€1,669 | -100% |
| Cash at bank and in hand | 54/58 | €62,815 | €79,453 | +€16,638 | +26.5% |
| Deferred charges and accrued income | 490/1 | €5,507 | €3,437 | -€2,070 | -37.6% |
| Total equity and liabilities | 10/49 | €222,213 | €204,801 | -€17,412 | -7.8% |
| Equity | 10/15 | €115,405 | €131,506 | +€16,102 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,710 | €112,710 | +€16,000 | +16.5% |
| Distributable reserves | 133 | €96,710 | €112,710 | +€16,000 | +16.5% |
| Profit (loss) carried forward | 14 | €95 | €196 | +€102 | +107% |
| Amounts payable | 17/49 | €106,808 | €73,295 | -€33,514 | -31.4% |
| Amounts payable after more than one year | 17 | €43,209 | €23,085 | -€20,124 | -46.6% |
| Financial debts | 170/4 | €43,209 | €23,085 | -€20,124 | -46.6% |
| Amounts payable within one year | 42/48 | €62,949 | €47,809 | -€15,140 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €21,022 | €20,124 | -€898 | -4.3% |
| Trade debts | 44 | €11,957 | €8,220 | -€3,737 | -31.3% |
| Suppliers | 440/4 | €11,957 | €8,220 | -€3,737 | -31.3% |
| Taxes, remuneration and social security | 45 | €18,837 | €13,166 | -€5,671 | -30.1% |
| Taxes | 450/3 | €11,219 | €7,603 | -€3,617 | -32.2% |
| Remuneration and social security | 454/9 | €7,617 | €5,563 | -€2,054 | -27.0% |
| Other amounts payable | 47/48 | €11,132 | €6,300 | -€4,833 | -43.4% |
| Accrued charges and deferred income | 492/3 | €650 | €2,400 | +€1,750 | +269% |
| Non-recurring operating income | 76A | - | €6,796 | +€6,796 | |
| Remuneration, social security and pensions | 62 | €54,181 | €38,982 | -€15,198 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,146 | €34,419 | -€728 | -2.1% |
| Other operating charges | 640/8 | €1,786 | €1,909 | +€123 | +6.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €114,469 | €101,249 | -€13,220 | -11.5% |
| Operating profit (loss) | 9901 | €23,356 | €25,939 | +€2,583 | +11.1% |
| Financial income | 75/76B | €644 | €768 | +€124 | +19.2% |
| Recurring financial income | 75 | €644 | €768 | +€124 | +19.2% |
| Financial charges | 65/66B | €3,969 | €3,417 | -€552 | -13.9% |
| Recurring financial charges | 65 | €3,969 | €3,417 | -€552 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €20,031 | €23,289 | +€3,258 | +16.3% |
| Income taxes | 67/77 | €6,372 | €7,188 | +€816 | +12.8% |
| Profit (loss) for the period | 9904 | €13,659 | €16,102 | +€2,442 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,659 | €16,102 | +€2,442 | +17.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.