JYMA: 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.
JYMA
Largest movements
- Cash +€11,178
up €11,178 (+24.0%), from €46,510 to €57,688
mainly Net result for the year (+€24,231) and Depreciation (+€962)
- Tangible fixed assets +€7,373
up €7,373 (+152.7%), from €4,828 to €12,201
- Reserves +€73,000
new in 2025: €73,000
- Profit (loss) carried forward -€48,769
down €48,769 (-98.9%), from €49,317 to €548
- Trade debts -€2,730
down €2,730 (-77.5%), from €3,524 to €794
- Tax, wage and social debts -€2,704
down €2,704 (-35.8%), from €7,549 to €4,845
of which Taxes: -€2,722
- Gross operating margin -€27,536
down €27,536 (-43.7%), from €63,011 to €35,475
- Taxes -€6,260
down €6,260 (-50.8%), from €12,326 to €6,066
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 | €63,389 | €82,187 | +€18,797 | +29.7% |
| Fixed assets | 21/28 | €4,828 | €12,201 | +€7,373 | +152.7% |
| Tangible fixed assets | 22/27 | €4,828 | €12,201 | +€7,373 | +152.7% |
| Furniture and vehicles | 24 | €4,828 | €12,201 | +€7,373 | +152.7% |
| Current assets | 29/58 | €58,561 | €69,985 | +€11,424 | +19.5% |
| Amounts receivable within one year | 40/41 | €12,051 | €11,652 | -€399 | -3.3% |
| Trade receivables | 40 | €12,051 | €8,000 | -€4,051 | -33.6% |
| Other amounts receivable | 41 | - | €3,652 | +€3,652 | |
| Cash at bank and in hand | 54/58 | €46,510 | €57,688 | +€11,178 | +24.0% |
| Deferred charges and accrued income | 490/1 | - | €645 | +€645 | |
| Total equity and liabilities | 10/49 | €63,389 | €82,187 | +€18,797 | +29.7% |
| Equity | 10/15 | €52,317 | €76,548 | +€24,231 | +46.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €73,000 | +€73,000 | |
| Distributable reserves | 133 | - | €73,000 | +€73,000 | |
| Profit (loss) carried forward | 14 | €49,317 | €548 | -€48,769 | -98.9% |
| Amounts payable | 17/49 | €11,072 | €5,639 | -€5,434 | -49.1% |
| Amounts payable within one year | 42/48 | €11,072 | €5,639 | -€5,434 | -49.1% |
| Trade debts | 44 | €3,524 | €794 | -€2,730 | -77.5% |
| Suppliers | 440/4 | €3,524 | €794 | -€2,730 | -77.5% |
| Taxes, remuneration and social security | 45 | €7,549 | €4,845 | -€2,704 | -35.8% |
| Taxes | 450/3 | €5,051 | €2,329 | -€2,722 | -53.9% |
| Remuneration and social security | 454/9 | €2,498 | €2,516 | +€18 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €878 | €962 | +€83 | +9.5% |
| Other operating charges | 640/8 | €389 | €186 | -€203 | -52.3% |
| Non-recurring operating charges | 66A | - | €3,909 | +€3,909 | |
| Gross operating margin | 9900 | €63,011 | €35,475 | -€27,536 | -43.7% |
| Operating profit (loss) | 9901 | €61,744 | €30,419 | -€31,325 | -50.7% |
| Financial income | 75/76B | €0 | €49 | +€48 | +13469.4% |
| Recurring financial income | 75 | €0 | €49 | +€48 | +13469.4% |
| Financial charges | 65/66B | €101 | €171 | +€70 | +69.0% |
| Recurring financial charges | 65 | €101 | €171 | +€70 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €61,643 | €30,297 | -€31,346 | -50.9% |
| Income taxes | 67/77 | €12,326 | €6,066 | -€6,260 | -50.8% |
| Profit (loss) for the period | 9904 | €49,317 | €24,231 | -€25,086 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,317 | €24,231 | -€25,086 | -50.9% |
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 9 October 2026 via checked.be.