JYRAF: 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.
JYRAF
Largest movements
- Receivables within one year -€2,552
down €2,552 (-4.8%), from €53,490 to €50,938
of which Trade receivables: -€22,613
- Tangible fixed assets -€2,369
down €2,369 (-2.4%), from €100,713 to €98,344
of which Land and buildings: -€2,692
- Profit (loss) carried forward +€19,313
up €19,313 (+156%), from €12,364 to €31,678
- Trade debts -€15,957
down €15,957 (-68.1%), from €23,423 to €7,465
- Tax, wage and social debts -€8,355
down €8,355 (-22.1%), from €37,732 to €29,377
of which Taxes: -€9,086
- Debts after one year -€5,036
down €5,036 (-5.6%), from €89,750 to €84,714
- Accrued charges and deferred income +€2,364
new in 2025: €2,364
- Gross operating margin +€23,692
up €23,692 (+76.9%), from €30,805 to €54,497
- Staff costs +€15,041
new in 2025: €15,041
- Depreciation -€14,151
down €14,151 (-75.9%), from €18,643 to €4,491
- Taxes +€3,728
up €3,728 (+84.3%), from €4,420 to €8,148
- Financial charges +€2,984
up €2,984 (+109%), from €2,730 to €5,713
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 | €171,404 | €163,280 | -€8,124 | -4.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €100,713 | €98,344 | -€2,369 | -2.4% |
| Tangible fixed assets | 22/27 | €100,713 | €98,344 | -€2,369 | -2.4% |
| Land and buildings | 22 | €94,530 | €91,838 | -€2,692 | -2.8% |
| Furniture and vehicles | 24 | €226 | €1,741 | +€1,515 | +671% |
| Other tangible fixed assets | 26 | €5,957 | €4,765 | -€1,192 | -20.0% |
| Current assets | 29/58 | €70,691 | €64,936 | -€5,755 | -8.1% |
| Stocks and contracts in progress | 3 | €1,090 | €0 | -€1,090 | -100% |
| Stocks | 30/36 | €1,090 | €0 | -€1,090 | -100% |
| Amounts receivable within one year | 40/41 | €53,490 | €50,938 | -€2,552 | -4.8% |
| Trade receivables | 40 | €39,830 | €17,217 | -€22,613 | -56.8% |
| Other amounts receivable | 41 | €13,660 | €33,721 | +€20,061 | +147% |
| Cash at bank and in hand | 54/58 | €2,156 | €998 | -€1,157 | -53.7% |
| Deferred charges and accrued income | 490/1 | €13,956 | €13,000 | -€956 | -6.8% |
| Total equity and liabilities | 10/49 | €171,404 | €163,280 | -€8,124 | -4.7% |
| Equity | 10/15 | €14,864 | €34,178 | +€19,313 | +130% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,364 | €31,678 | +€19,313 | +156% |
| Amounts payable | 17/49 | €156,540 | €129,103 | -€27,437 | -17.5% |
| Amounts payable after more than one year | 17 | €89,750 | €84,714 | -€5,036 | -5.6% |
| Financial debts | 170/4 | €89,750 | €84,714 | -€5,036 | -5.6% |
| Amounts payable within one year | 42/48 | €66,789 | €42,024 | -€24,765 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €4,802 | €4,349 | -€453 | -9.4% |
| Trade debts | 44 | €23,423 | €7,465 | -€15,957 | -68.1% |
| Suppliers | 440/4 | €23,423 | €7,465 | -€15,957 | -68.1% |
| Taxes, remuneration and social security | 45 | €37,732 | €29,377 | -€8,355 | -22.1% |
| Taxes | 450/3 | €35,232 | €26,146 | -€9,086 | -25.8% |
| Remuneration and social security | 454/9 | €2,500 | €3,232 | +€732 | +29.3% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,364 | +€2,364 | |
| Remuneration, social security and pensions | 62 | - | €15,041 | +€15,041 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,643 | €4,491 | -€14,151 | -75.9% |
| Other operating charges | 640/8 | €1,083 | €2,371 | +€1,288 | +119% |
| Gross operating margin | 9900 | €30,805 | €54,497 | +€23,692 | +76.9% |
| Operating profit (loss) | 9901 | €11,079 | €32,593 | +€21,515 | +194% |
| Financial income | 75/76B | €1,057 | €1,414 | +€357 | +33.7% |
| Recurring financial income | 75 | €1,057 | €1,414 | +€357 | +33.7% |
| Financial charges | 65/66B | €2,730 | €5,713 | +€2,984 | +109% |
| Recurring financial charges | 65 | €2,730 | €5,713 | +€2,984 | +109% |
| Profit (loss) for the period before taxes | 9903 | €9,406 | €28,294 | +€18,888 | +201% |
| Income taxes | 67/77 | €4,420 | €8,148 | +€3,728 | +84.3% |
| Profit (loss) for the period | 9904 | €4,986 | €20,146 | +€15,160 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €4,986 | €20,146 | +€15,160 | +304% |
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 26 October 2026 via checked.be.