YJ&H: 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.
YJ&H
Largest movements
- Cash +€31,222
up €31,222 (+155%), from €20,152 to €51,375
mainly Net result for the year (+€19,286) and Investment in fixed assets (net) (+€10,627)
- Intangible fixed assets -€12,000
no longer reported in 2025 (was €12,000)
- Stocks and contracts -€6,922
no longer reported in 2025 (was €6,922)
- Receivables within one year +€5,978
up €5,978 (+17.8%), from €33,573 to €39,552
of which Trade receivables: +€6,848
- Tangible fixed assets +€969
up €969 (+108%), from €898 to €1,867
of which Plant, machinery and equipment: +€1,231
- Profit (loss) carried forward +€19,286
up €19,286, from -€7,174 to €12,112
- Reserves -€6,857
down €6,857 (-11.5%), from €59,479 to €52,622
- Tax, wage and social debts +€5,119
up €5,119 (+83.8%), from €6,107 to €11,226
of which Taxes: +€8,303
- Other debts +€2,400
new in 2025: €2,400
- Trade debts -€1,172
down €1,172 (-12.6%), from €9,305 to €8,133
- Gross operating margin +€30,996
up €30,996 (+295%), from €10,493 to €41,490
- Taxes +€8,424
up €8,424 (+6,038%), from €140 to €8,563
- Depreciation -€6,026
down €6,026 (-93.7%), from €6,430 to €404
- Staff costs +€2,509
up €2,509 (+25.8%), from €9,722 to €12,231
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 | €74,017 | €92,793 | +€18,776 | +25.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €12,898 | €1,867 | -€11,031 | -85.5% |
| Intangible fixed assets | 21 | €12,000 | - | -€12,000 | |
| Tangible fixed assets | 22/27 | €898 | €1,867 | +€969 | +108% |
| Plant, machinery and equipment | 23 | €357 | €1,588 | +€1,231 | +344% |
| Furniture and vehicles | 24 | €540 | €279 | -€262 | -48.4% |
| Current assets | 29/58 | €61,119 | €90,926 | +€29,807 | +48.8% |
| Stocks and contracts in progress | 3 | €6,922 | - | -€6,922 | |
| Stocks | 30/36 | €6,922 | - | -€6,922 | |
| Amounts receivable within one year | 40/41 | €33,573 | €39,552 | +€5,978 | +17.8% |
| Trade receivables | 40 | - | €6,848 | +€6,848 | |
| Other amounts receivable | 41 | €33,573 | €32,703 | -€870 | -2.6% |
| Cash at bank and in hand | 54/58 | €20,152 | €51,375 | +€31,222 | +155% |
| Deferred charges and accrued income | 490/1 | €472 | - | -€472 | |
| Total equity and liabilities | 10/49 | €74,017 | €92,793 | +€18,776 | +25.4% |
| Equity | 10/15 | €58,605 | €71,034 | +€12,429 | +21.2% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €59,479 | €52,622 | -€6,857 | -11.5% |
| Distributable reserves | 133 | €59,479 | €52,622 | -€6,857 | -11.5% |
| Profit (loss) carried forward | 14 | -€7,174 | €12,112 | +€19,286 | |
| Amounts payable | 17/49 | €15,412 | €21,759 | +€6,347 | +41.2% |
| Amounts payable within one year | 42/48 | €15,412 | €21,759 | +€6,347 | +41.2% |
| Trade debts | 44 | €9,305 | €8,133 | -€1,172 | -12.6% |
| Suppliers | 440/4 | €9,305 | €8,133 | -€1,172 | -12.6% |
| Taxes, remuneration and social security | 45 | €6,107 | €11,226 | +€5,119 | +83.8% |
| Taxes | 450/3 | €2,665 | €10,968 | +€8,303 | +312% |
| Remuneration and social security | 454/9 | €3,442 | €258 | -€3,184 | -92.5% |
| Other amounts payable | 47/48 | - | €2,400 | +€2,400 | |
| Remuneration, social security and pensions | 62 | €9,722 | €12,231 | +€2,509 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,430 | €404 | -€6,026 | -93.7% |
| Other operating charges | 640/8 | €1,082 | €692 | -€390 | -36.1% |
| Gross operating margin | 9900 | €10,493 | €41,490 | +€30,996 | +295% |
| Operating profit (loss) | 9901 | -€6,741 | €28,163 | +€34,903 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €293 | €322 | +€29 | +9.9% |
| Recurring financial charges | 65 | €293 | €322 | +€29 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,034 | €27,849 | +€34,883 | |
| Income taxes | 67/77 | €140 | €8,563 | +€8,424 | +6,038% |
| Profit (loss) for the period | 9904 | -€7,174 | €19,286 | +€26,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,174 | €19,286 | +€26,460 |
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 24 October 2026 via checked.be.