JYS: 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.
What changed
JYS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€183,388
2024 · €101,279+€82,109
Equity
€6.0m
2024 · €5.8m+€183,388
Cash
€526,596
2024 · €105,772+€420,824
Balance sheet total
€6.1m
2024 · €5.8m+€204,066
Largest movements
Assets
- Cash +€420,824
up €420,824 (+397.9%), from €105,772 to €526,596
mainly Receivables after one year (+€400,000) and Net result for the year (+€183,388)
- Receivables after one year -€400,000
down €400,000 (-20.4%), from €2.0m to €1.6m
- Tangible fixed assets +€126,289
up €126,289 (+145.6%), from €86,719 to €213,009
of which Furniture and vehicles: +€88,027
- Current investments +€113,410
up €113,410 (+5.3%), from €2.1m to €2.3m
- Financial fixed assets -€110,000
down €110,000 (-7.8%), from €1.4m to €1.3m
Equity and liabilities
- Reserves +€183,388
up €183,388 (+3.3%), from €5.5m to €5.7m
Income statement
- Gross operating margin +€331,533
new in 2025: €331,533
- Turnover -€285,000
no longer reported in 2025 (was €285,000)
- Services and other goods -€192,727
no longer reported in 2025 (was €192,727)
- Financial income -€46,993
down €46,993 (-26.5%), from €177,156 to €130,163
- Depreciation +€25,332
up €25,332 (+153.0%), from €16,562 to €41,894
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.
Result 2024
€101,279
Turnover
-€285,000
Other operating income
-€11,465
Services and other goods
+€192,727
Staff costs
+€8,264
Depreciation
-€25,332
Other operating charges
-€134
Other operating items
+€264,781
Financial income
-€46,993
Financial charges
+€8,405
Taxes
-€23,144
Result 2025
€183,388
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.
From operations
+€554,138
Investment
-€171,593
Financing
+€38,279
Cash 2024
€105,772
From operations (derived)
+€554,138
Net result for the year
+€183,388
Depreciation
+€41,894
Receivables after one year
+€400,000
Receivables within one year
-€56,350
Deferred charges and accrued income
+€2,807
Trade debts
-€32,182
Tax, wage and social debts
-€4,262
Other debts
+€18,843
Investment (derived)
-€171,593
Investment in fixed assets (net)
-€58,183
Current investments
-€113,410
Financing
+€38,279
Debts after one year
+€30,948
Current portion of long-term debt
+€7,331
Cash 2025
€526,596
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,849,528 | €6,053,594 | +€204,066 | +3.5% |
| Fixed assets | 21/28 | €1,493,919 | €1,510,209 | +€16,289 | +1.1% |
| Tangible fixed assets | 22/27 | €86,719 | €213,009 | +€126,289 | +145.6% |
| Furniture and vehicles | 24 | €86,719 | €174,747 | +€88,027 | +101.5% |
| Leasing and similar rights | 25 | - | €38,262 | +€38,262 | |
| Financial fixed assets | 28 | €1,407,200 | €1,297,200 | -€110,000 | -7.8% |
| Affiliated companies | 280/1 | €1,407,200 | - | -€1.4m | |
| Participating interests | 280 | €1,117,200 | - | -€1.1m | |
| Amounts receivable | 281 | €290,000 | - | -€290,000 | |
| Current assets | 29/58 | €4,355,609 | €4,543,385 | +€187,777 | +4.3% |
| Amounts receivable after more than one year | 29 | €1,956,955 | €1,556,955 | -€400,000 | -20.4% |
| Other amounts receivable | 291 | €1,956,955 | €1,556,955 | -€400,000 | -20.4% |
| Amounts receivable within one year | 40/41 | €96,018 | €152,368 | +€56,350 | +58.7% |
| Trade receivables | 40 | €33,937 | €29,645 | -€4,292 | -12.6% |
| Other amounts receivable | 41 | €62,081 | €122,723 | +€60,642 | +97.7% |
| Current investments | 50/53 | €2,141,851 | €2,255,261 | +€113,410 | +5.3% |
| Other investments | 51/53 | €2,141,851 | - | -€2.1m | |
| Cash at bank and in hand | 54/58 | €105,772 | €526,596 | +€420,824 | +397.9% |
| Deferred charges and accrued income | 490/1 | €55,013 | €52,206 | -€2,807 | -5.1% |
| Total equity and liabilities | 10/49 | €5,849,528 | €6,053,594 | +€204,066 | +3.5% |
| Equity | 10/15 | €5,779,342 | €5,962,730 | +€183,388 | +3.2% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €5,505,000 | €5,688,388 | +€183,388 | +3.3% |
| Distributable reserves | 133 | €5,505,000 | €5,688,388 | +€183,388 | +3.3% |
| Profit (loss) carried forward | 14 | €100,817 | €100,817 | = | 0.0% |
| Amounts payable | 17/49 | €70,186 | €90,864 | +€20,678 | +29.5% |
| Amounts payable after more than one year | 17 | - | €30,948 | +€30,948 | |
| Financial debts | 170/4 | - | €30,948 | +€30,948 | |
| Amounts payable within one year | 42/48 | €70,186 | €59,916 | -€10,270 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | - | €7,331 | +€7,331 | |
| Trade debts | 44 | €43,687 | €11,505 | -€32,182 | -73.7% |
| Suppliers | 440/4 | €43,687 | €11,505 | -€32,182 | -73.7% |
| Taxes, remuneration and social security | 45 | €26,432 | €22,170 | -€4,262 | -16.1% |
| Taxes | 450/3 | €11,211 | €5,338 | -€5,873 | -52.4% |
| Remuneration and social security | 454/9 | €15,221 | €16,832 | +€1,611 | +10.6% |
| Other amounts payable | 47/48 | €67 | €18,911 | +€18,843 | +27998.9% |
| Operating income | 70/76A | €296,465 | - | -€296,465 | |
| Turnover | 70 | €285,000 | - | -€285,000 | |
| Other operating income | 74 | €11,465 | - | -€11,465 | |
| Non-recurring operating income | 76A | - | €230,765 | +€230,765 | |
| Operating charges | 60/66A | €391,298 | - | -€391,298 | |
| Services and other goods | 61 | €192,727 | - | -€192,727 | |
| Remuneration, social security and pensions | 62 | €172,411 | €164,147 | -€8,264 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,562 | €41,894 | +€25,332 | +153.0% |
| Other operating charges | 640/8 | €2,497 | €2,631 | +€134 | +5.4% |
| Non-recurring operating charges | 66A | €7,101 | €73,853 | +€66,753 | +940.1% |
| Gross operating margin | 9900 | - | €331,533 | +€331,533 | |
| Operating profit (loss) | 9901 | -€94,834 | €49,007 | +€143,841 | |
| Financial income | 75/76B | €177,156 | €130,163 | -€46,993 | -26.5% |
| Recurring financial income | 75 | €177,156 | €130,163 | -€46,993 | -26.5% |
| Income from financial fixed assets | 750 | €94,417 | - | -€94,417 | |
| Income from current assets | 751 | €82,739 | - | -€82,739 | |
| Financial charges | 65/66B | -€19,947 | -€28,352 | -€8,405 | -42.1% |
| Recurring financial charges | 65 | -€19,947 | -€28,352 | -€8,405 | -42.1% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€29,318 | - | +€29,318 | |
| Other financial charges | 652/9 | €9,371 | - | -€9,371 | |
| Profit (loss) for the period before taxes | 9903 | €102,269 | €207,522 | +€105,253 | +102.9% |
| Income taxes | 67/77 | €991 | €24,134 | +€23,144 | +2336.5% |
| Taxes | 670/3 | €991 | - | -€991 | |
| Profit (loss) for the period | 9904 | €101,279 | €183,388 | +€82,109 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,279 | €183,388 | +€82,109 | +81.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.