JAY Management & Consulting: 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.
JAY Management & Consulting
Largest movements
- Receivables within one year +€10,021
up €10,021 (+472.5%), from €2,121 to €12,142
of which Other amounts receivable: +€5,813
- Cash +€3,017
up €3,017 (+108.5%), from €2,780 to €5,798
mainly Tax, wage and social debts (+€10,962) and Net result for the year (+€3,925)
- Financial fixed assets +€3,000
up €3,000 (+120.0%), from €2,500 to €5,500
- Deferred charges and accrued income +€1,169
up €1,169 (+131.7%), from €888 to €2,057
- Tax, wage and social debts +€10,962
new in 2025: €10,962
of which Taxes: +€8,312
- Profit (loss) carried forward +€3,925
up €3,925, from -€1,711 to €2,214
- Trade debts +€2,320
new in 2025: €2,320
- Gross operating margin +€6,663
up €6,663, from -€1,666 to €4,997
- Taxes +€1,148
new in 2025: €1,148
- Financial income +€174
new in 2025: €174
- Other operating charges +€82
new in 2025: €82
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 | €8,289 | €25,496 | +€17,207 | +207.6% |
| Fixed assets | 21/28 | €2,500 | €5,500 | +€3,000 | +120.0% |
| Financial fixed assets | 28 | €2,500 | €5,500 | +€3,000 | +120.0% |
| Current assets | 29/58 | €5,789 | €19,996 | +€14,207 | +245.4% |
| Amounts receivable within one year | 40/41 | €2,121 | €12,142 | +€10,021 | +472.5% |
| Trade receivables | 40 | €1,817 | €6,025 | +€4,208 | +231.6% |
| Other amounts receivable | 41 | €304 | €6,117 | +€5,813 | +1913.0% |
| Cash at bank and in hand | 54/58 | €2,780 | €5,798 | +€3,017 | +108.5% |
| Deferred charges and accrued income | 490/1 | €888 | €2,057 | +€1,169 | +131.7% |
| Total equity and liabilities | 10/49 | €8,289 | €25,496 | +€17,207 | +207.6% |
| Equity | 10/15 | €8,289 | €12,214 | +€3,925 | +47.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,711 | €2,214 | +€3,925 | |
| Amounts payable | 17/49 | - | €13,282 | +€13,282 | |
| Amounts payable within one year | 42/48 | - | €13,282 | +€13,282 | |
| Trade debts | 44 | - | €2,320 | +€2,320 | |
| Suppliers | 440/4 | - | €2,320 | +€2,320 | |
| Taxes, remuneration and social security | 45 | - | €10,962 | +€10,962 | |
| Taxes | 450/3 | - | €8,312 | +€8,312 | |
| Remuneration and social security | 454/9 | - | €2,650 | +€2,650 | |
| Other operating charges | 640/8 | - | €82 | +€82 | |
| Gross operating margin | 9900 | -€1,666 | €4,997 | +€6,663 | |
| Operating profit (loss) | 9901 | -€1,666 | €4,915 | +€6,581 | |
| Financial income | 75/76B | - | €174 | +€174 | |
| Recurring financial income | 75 | - | €174 | +€174 | |
| Financial charges | 65/66B | €45 | €16 | -€29 | -64.0% |
| Recurring financial charges | 65 | €45 | €16 | -€29 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,711 | €5,073 | +€6,784 | |
| Income taxes | 67/77 | - | €1,148 | +€1,148 | |
| Profit (loss) for the period | 9904 | -€1,711 | €3,925 | +€5,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,711 | €3,925 | +€5,636 |
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 8 October 2026 via checked.be.