JIYA (0895.035.232): financials and annual accounts

JIYA

Brussels ·KBO/BCE: BE 0895.035.232

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008
Balance sheet: assets
Total assets`20/58`	171,409	142,385	111,593	90,647	90,219	100,036	112,930	107,288	95,742	107,903	108,441	85,676	75,268	91,286	58,830	27,610	60,368	24,377
Fixed assets`21/28`	7,841	5,716	5,968	6,220	8,073	8,325	8,761	15,824	23,188	30,811	31,320	9,397	10,116	11,047	9,600	3,269	-	-
Tangible fixed assets`22/27`	2,240	115	367	619	2,472	2,724	3,160	10,223	17,587	25,210	25,719	3,796	4,515	5,446	3,999	3,269	-	-
Plant, machinery and equipment`23`	-	-	-	-	-	-	-	-	-	-	-	403	806	1,209	1,612	-	-	-
Furniture and vehicles`24`	2,240	115	367	619	2,472	2,724	3,160	10,223	17,587	25,210	25,719	3,393	3,709	4,237	2,387	3,269	-	-
Financial fixed assets`28`	5,601	5,601	5,601	5,601	5,601	5,601	5,601	5,601	5,601	5,601	5,601	5,601	5,601	5,601	5,601	-	-	-
Current assets`29/58`	163,568	136,668	105,624	84,427	82,146	91,712	104,169	91,465	72,554	77,092	77,122	76,278	65,152	80,239	49,230	24,341	60,368	24,377
Stocks and contracts in progress`3`	129,316	116,311	89,577	77,065	76,902	48,514	39,972	48,503	30,687	35,019	41,695	17,927	39,607	74,603	45,684	11,211	53,437	23,225
Stocks`30/36`	129,316	116,311	89,577	77,065	76,902	48,514	39,972	48,503	30,687	35,019	41,695	17,927	39,607	74,603	45,684	11,211	53,437	23,225
Amounts receivable within one year`40/41`	16,963	16,068	-	740	-	41,695	55,566	32,233	5,101	15,076	23,826	25,441	1,775	-	1,420	9,599	3,028	1,079
Trade receivables`40`	-	-	-	-	-	-	-	-	-	-	-	-	1,774	-	-	1,469	-	-
Other amounts receivable`41`	16,963	16,068	-	740	-	41,695	55,566	32,233	5,101	15,076	23,826	25,441	1	-	1,420	8,130	3,028	1,079
Cash at bank and in hand`54/58`	16,673	2,372	13,716	6,338	5,180	1,438	6,721	10,602	35,571	26,467	10,932	32,254	23,770	4,303	1,377	3,531	3,903	73
Deferred charges and accrued income`490/1`	616	1,917	2,332	285	64	64	1,911	128	1,195	531	669	656	-	1,333	749	-	-	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	171,409	142,385	111,593	90,647	90,219	100,036	112,930	107,288	95,742	107,903	108,441	85,676	75,268	91,286	58,830	27,610	60,368	24,377
Equity`10/15`	55,394	60,622	55,358	46,000	36,118	25,371	32,300	33,811	58,850	48,295	45,292	53,176	40,486	36,668	30,090	25,307	20,318	19,628
Contributions`10/11`	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Issued capital`100`	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Reserves`13`	17,186	17,186	17,186	17,186	17,186	17,186	17,186	17,186	17,186	17,186	17,186	17,186	16,386	13,270	7,966	4,071	1,158	540
Non-distributable reserves`130/1`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,561	1,264	759	388	110	51
Reserves not available under the articles`1311`	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	15,326	15,326	15,326	15,326	15,326	15,326	15,326	15,326	15,326	15,326	15,326	15,326	14,826	12,006	7,208	3,683	1,048	488
Profit (loss) carried forward`14`	19,609	24,836	19,573	10,215	333	-10,415	-3,486	-1,974	23,065	12,510	9,506	17,390	5,500	4,798	3,524	2,636	560	488
Amounts payable`17/49`	116,015	81,763	56,235	44,647	54,101	74,665	80,630	73,477	36,891	59,608	63,149	32,500	34,782	54,618	28,740	2,303	40,050	4,749
Amounts payable after more than one year`17`	-	-	-	22,715	27,169	27,169	3,438	3,438	16,763	22,585	35,000	-	-	-	-	-	-	-
Financial debts`170/4`	-	-	-	-	-	-	3,438	3,438	16,763	22,585	35,000	-	-	-	-	-	-	-
Other amounts payable`178/9`	-	-	-	22,715	27,169	27,169	-	-	-	-	-	-	-	-	-	-	-	-
Amounts payable within one year`42/48`	116,015	81,763	56,235	21,932	26,932	47,496	77,192	70,039	20,128	37,023	28,149	32,500	34,782	54,618	28,740	2,303	40,050	4,749
Trade debts`44`	90,251	54,737	32,117	2,382	8,504	15,411	19,333	35,602	3,233	21,946	12,553	7,695	1,503	9,179	20,053	-	25,172	-
Suppliers`440/4`	90,251	54,737	32,117	2,382	8,504	15,411	19,333	35,602	3,233	21,946	12,553	7,695	1,503	9,179	20,053	-	25,172	-
Taxes, remuneration and social security`45`	22,764	24,026	24,118	16,950	14,728	32,086	50,859	34,437	16,895	10,661	6,535	15,334	7,495	20,940	8,687	2,303	706	329
Taxes`450/3`	1,884	11,532	12,764	7,883	11,318	3,150	5,620	3,029	7,754	3,540	4,399	4,707	2,853	8,938	2,303	2,303	706	329
Remuneration and social security`454/9`	20,880	12,495	11,354	9,067	3,410	28,936	45,239	31,408	9,141	7,121	2,136	10,626	4,641	12,001	6,384	-	-	-
Other amounts payable`47/48`	3,000	3,000	-	2,600	3,700	-	7,000	-	-	4,416	9,062	9,472	25,784	24,500	-	-	14,172	4,420
Income statement
Turnover`70`	2.5m	2.3m	2.0m	2.1m	1.6m	1.5m	2.2m	1.9m	1.7m	1.8m	1.9m	2.3m	1.7m	1.1m	755,674	441,873	288,683	49,163
Non-recurring operating income`76A`	-	-	-	-	-	-	-	27,274	-	-	1,742	-	-	-	-	-	-	-
Gross operating margin`9900`	156,499	146,405	140,274	109,067	68,534	58,338	135,419	80,072	99,467	99,763	122,957	153,780	96,437	95,552	88,970	41,748	13,237	4,864
Goods, raw materials, services and sundry goods`60/61`	2.4m	2.1m	1.9m	2.0m	1.5m	1.4m	2.1m	1.9m	1.6m	1.7m	1.8m	2.1m	1.7m	991,050	670,919	400,691	275,507	44,549
Remuneration, social security and pensions`62`	153,226	136,990	95,496	61,697	65,083	57,106	88,083	90,246	74,369	78,097	100,384	101,150	67,593	68,593	49,434	34,878	11,619	3,508
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	415	252	252	1,852	252	1,696	7,063	7,364	7,623	8,306	7,335	2,227	2,227	1,968	1,285	-	-	-
Other operating charges`640/8`	8,341	1,996	34,269	32,416	10,130	6,145	26,153	12,236	5,693	9,092	19,176	30,683	26,527	16,374	33,146	-	454	-
Operating profit (loss)`9901`	-5,484	7,167	10,256	13,100	-6,931	-6,610	14,120	-29,774	11,782	4,267	-3,939	19,720	90	8,618	5,105	6,870	1,164	1,357
Financial income`75/76B`	895	487	-	-	-	-	-	632	215	8	17	9	-	-	25	0	-	-
Recurring financial income`75`	895	487	-	-	-	-	-	632	215	8	17	9	-	-	25	0	-	-
Financial charges`65/66B`	639	1,074	1,520	748	351	319	1,132	-5,352	30	1,272	704	317	297	406	345	284	97	-
Recurring financial charges`65`	639	1,074	1,520	748	351	319	1,132	-5,352	30	1,272	704	317	297	406	345	284	97	-
Profit (loss) for the period before taxes`9903`	-5,228	6,579	8,736	12,353	-7,282	-6,929	12,988	-23,791	11,966	3,003	-2,884	19,412	-207	8,213	4,784	6,586	1,067	1,357
Income taxes`67/77`	-	1,316	-622	2,471	7,249	-	14,499	1,249	1,411	-	5,000	6,722	-	1,635	-	1,597	377	329
Profit (loss) for the period`9904`	-5,228	5,263	9,358	9,882	-14,531	-6,929	-1,511	-25,039	10,555	3,003	-7,884	12,690	-207	6,577	4,784	4,989	690	1,028
Profit (loss) for the period to be appropriated`9905`	-5,228	5,263	9,358	9,882	-14,531	-6,929	-1,511	-25,039	10,555	3,003	-7,884	12,690	-207	6,577	4,784	4,989	690	1,028
Appropriation of the result
Profit (loss) to be appropriated`9906`	19,609	24,836	19,573	10,215	-24,946	-10,415	-3,486	-1,974	23,065	12,510	9,506	18,189	5,500	10,102	7,419	5,549	1,178	1,028
Profit (loss) brought forward from the previous period`14P`	24,836	19,573	10,215	333	-10,415	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	-	-	-	-	799	-	5,303	3,895	2,913	619	540
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	299	-	505	371	277	59	51
To other reserves`6921`	-	-	-	-	-	-	-	-	-	-	-	500	-	4,798	3,524	2,636	560	488
Shareholders' contribution to the loss`794`	-	-	-	-	25,278	-	-	-	-	-	-	-	-	-	-	-	-	-
Social balance sheet
Average staff (FTE)`9087`	-	-	-	-	-	2.2	4	4	3.9	3.2	3.9	4.8	3	2.5	-	-	-	-
Hours worked`1013`	-	-	-	-	-	2,938	6,279	5,964	5,796	4,763	6,270	8,457	5,774	4,960	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	26-06-2026	2026-00203589	PDF
31-12-2024	micro format	11-08-2025	2025-00370795	PDF
31-12-2023	micro format	31-07-2024	2024-00313804	PDF
31-12-2022	micro format	31-08-2023	2023-00435631	PDF
31-12-2021	micro format	13-07-2022	2022-20192601	PDF
31-12-2020	micro format	06-08-2021	2021-46300278	PDF
31-12-2019	full format	21-08-2020	2020-43300304	PDF
31-12-2018	full format	28-08-2019	2019-52000556	PDF
31-12-2017	full format	26-06-2019	2019-24200373	PDF
31-12-2016	full format	23-08-2017	2017-45700161	PDF
31-12-2015	full format	17-08-2016	2016-42700304	PDF
31-12-2014	full format	31-08-2015	2015-57500153	PDF
31-12-2013	full format	29-08-2014	2014-55600523	PDF
31-12-2012	full format	27-08-2013	2013-47200185	PDF
31-12-2011	full format	30-08-2012	2012-49600109	PDF
31-12-2010	full format	12-08-2011	2011-39400454	PDF
31-12-2009	full format	26-08-2010	2010-45600226	PDF
31-12-2008	full format	31-08-2009	2009-70900151	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008
EBITDA	-5,069	7,419	10,508	14,953	-6,679	-4,914	21,183	-22,410	19,405	12,573	3,396	21,947	2,317	10,586	6,389	-	-	-
Cash flow	-4,812	5,515	9,610	11,734	-14,279	-5,233	5,552	-17,675	18,178	11,310	-549	14,917	2,020	8,545	6,068	-	-	-
Investment in fixed assets (approximation)	2,540	0	0	0	0	1,260	0	0	0	7,798	27,515	1,508	2,742	3,414	7,616	3,269	-	-
Change in cash	14,301	-11,344	7,378	1,157	3,742	-5,282	-3,881	-24,970	9,105	15,535	-21,323	8,484	19,467	2,927	-2,154	-372	3,830	-
Working capital	47,553	54,905	49,390	62,495	55,215	44,215	26,977	21,425	52,426	40,069	48,972	43,778	30,370	25,621	20,490	22,038	20,318	19,628
EBIT margin	-0.2%	0.3%	0.5%	0.6%	-0.4%	-0.5%	0.6%	-1.5%	0.7%	0.2%	-0.2%	0.9%	0.0%	0.8%	0.7%	1.6%	0.4%	2.8%
Solvency	32.3%	42.6%	49.6%	50.7%	40.0%	25.4%	28.6%	31.5%	61.5%	44.8%	41.8%	62.1%	53.8%	40.2%	51.1%	91.7%	33.7%	80.5%
Current ratio	1.41	1.67	1.88	3.85	3.05	1.93	1.35	1.31	3.60	2.08	2.74	2.35	1.87	1.47	1.71	10.57	1.51	5.13
Quick ratio	0.30	0.25	0.29	0.34	0.19	0.91	0.83	0.61	2.08	1.14	1.26	1.80	0.73	0.10	0.12	5.70	0.17	0.24
Debt to equity	2.09	1.35	1.02	0.97	1.50	2.94	2.50	2.17	0.63	1.23	1.39	0.61	0.86	1.49	0.96	0.09	1.97	0.24
ROE	-9.4%	8.7%	16.9%	21.5%	-40.2%	-27.3%	-4.7%	-74.1%	17.9%	6.2%	-17.4%	23.9%	-0.5%	17.9%	15.9%	19.7%	3.4%	5.2%
ROA	-3.0%	3.7%	8.4%	10.9%	-16.1%	-6.9%	-1.3%	-23.3%	11.0%	2.8%	-7.3%	14.8%	-0.3%	7.2%	8.1%	18.1%	1.1%	4.2%
Interest coverage	-7.94	6.91	6.91	19.99	-19.05	-	-	-	-	-	-	-	-	-	-	-	-	-
Customer credit	2 days	3 days	-	0 days	-	10 days	9 days	6 days	1 day	3 days	5 days	4 days	0 days	-	1 day	1 day	4 days	8 days
Supplier credit	14 days	9 days	6 days	0 days	2 days	4 days	3 days	7 days	1 day	5 days	3 days	1 day	0 days	3 days	11 days	-	33 days	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€2,540	-	-	-	-
Depreciation and write-downs of the year	€415	€252	€252	€1,852	€252

JIYA

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency32.3%

Current ratio1.41

Return on assets-3.0%

Staff

Staff cost per FTE

Joined and left

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on JIYA

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