JYRA: 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.
JYRA
Largest movements
- Cash +€124,003
up €124,003 (+109.4%), from €113,391 to €237,394
mainly Net result for the year (+€115,889) and Tax, wage and social debts (+€9,148)
- Current investments +€7,600
new in 2025: €7,600
- Receivables within one year -€4,680
down €4,680 (-50.9%), from €9,198 to €4,518
of which Trade receivables: -€4,462
- Reserves +€60,000
up €60,000 (+120.0%), from €50,000 to €110,000
- Profit (loss) carried forward +€55,889
up €55,889 (+77.7%), from €71,966 to €127,856
- Tax, wage and social debts +€9,148
new in 2025: €9,148
- Gross operating margin +€113,863
up €113,863 (+246.9%), from €46,122 to €159,985
- Taxes +€32,674
up €32,674 (+363.8%), from €8,982 to €41,656
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 | €125,015 | €252,380 | +€127,365 | +101.9% |
| Formation expenses | 20 | €550 | €342 | -€208 | -37.9% |
| Fixed assets | 21/28 | €639 | €411 | -€228 | -35.6% |
| Tangible fixed assets | 22/27 | €639 | €411 | -€228 | -35.6% |
| Furniture and vehicles | 24 | €639 | €411 | -€228 | -35.6% |
| Current assets | 29/58 | €123,826 | €251,628 | +€127,801 | +103.2% |
| Amounts receivable within one year | 40/41 | €9,198 | €4,518 | -€4,680 | -50.9% |
| Trade receivables | 40 | €4,462 | - | -€4,462 | |
| Other amounts receivable | 41 | €4,736 | €4,518 | -€218 | -4.6% |
| Current investments | 50/53 | - | €7,600 | +€7,600 | |
| Cash at bank and in hand | 54/58 | €113,391 | €237,394 | +€124,003 | +109.4% |
| Deferred charges and accrued income | 490/1 | €1,237 | €2,116 | +€878 | +71.0% |
| Total equity and liabilities | 10/49 | €125,015 | €252,380 | +€127,365 | +101.9% |
| Equity | 10/15 | €124,466 | €240,356 | +€115,889 | +93.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €110,000 | +€60,000 | +120.0% |
| Distributable reserves | 133 | €50,000 | €110,000 | +€60,000 | +120.0% |
| Profit (loss) carried forward | 14 | €71,966 | €127,856 | +€55,889 | +77.7% |
| Amounts payable | 17/49 | €549 | €12,025 | +€11,476 | +2090.1% |
| Amounts payable within one year | 42/48 | €549 | €12,025 | +€11,476 | +2090.1% |
| Financial debts | 43 | €127 | €1,609 | +€1,482 | +1167.6% |
| Credit institutions | 430/8 | €127 | €1,609 | +€1,482 | +1167.6% |
| Trade debts | 44 | €422 | €1,268 | +€846 | +200.3% |
| Suppliers | 440/4 | €422 | €1,268 | +€846 | +200.3% |
| Taxes, remuneration and social security | 45 | - | €9,148 | +€9,148 | |
| Taxes | 450/3 | - | €9,148 | +€9,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €436 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €46,122 | €159,985 | +€113,863 | +246.9% |
| Operating profit (loss) | 9901 | €45,686 | €159,149 | +€113,463 | +248.4% |
| Financial income | 75/76B | - | €750 | +€750 | |
| Recurring financial income | 75 | - | €750 | +€750 | |
| Financial charges | 65/66B | €3,145 | €2,353 | -€791 | -25.2% |
| Recurring financial charges | 65 | €3,145 | €2,353 | -€791 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €42,541 | €157,545 | +€115,004 | +270.3% |
| Income taxes | 67/77 | €8,982 | €41,656 | +€32,674 | +363.8% |
| Profit (loss) for the period | 9904 | €33,559 | €115,889 | +€82,330 | +245.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,559 | €115,889 | +€82,330 | +245.3% |
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 5 October 2026 via checked.be.