CHEZ JI: 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.
CHEZ JI
Largest movements
- Cash +€151,647
up €151,647 (+110%), from €138,032 to €289,679
mainly Net result for the year (+€133,468) and Tax, wage and social debts (+€36,982)
- Receivables within one year +€13,068
up €13,068 (+82.5%), from €15,831 to €28,899
of which Trade receivables: +€13,068
- Reserves +€133,000
up €133,000 (+88.6%), from €150,167 to €283,167
of which Distributable reserves: +€133,000
- Tax, wage and social debts +€36,982
up €36,982 (+102%), from €36,300 to €73,283
of which Taxes: +€36,979
- Debts after one year -€11,925
down €11,925 (-32.9%), from €36,198 to €24,273
- Gross operating margin +€122,319
up €122,319 (+144%), from €85,080 to €207,400
- Taxes +€31,009
up €31,009 (+153%), from €20,207 to €51,216
- Staff costs +€3,034
up €3,034 (+803%), from €378 to €3,411
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 | €253,069 | €415,061 | +€161,992 | +64.0% |
| Fixed assets | 21/28 | €97,217 | €94,186 | -€3,031 | -3.1% |
| Tangible fixed assets | 22/27 | €97,217 | €94,186 | -€3,031 | -3.1% |
| Plant, machinery and equipment | 23 | €91,191 | €87,987 | -€3,204 | -3.5% |
| Furniture and vehicles | 24 | €6,026 | €6,199 | +€173 | +2.9% |
| Current assets | 29/58 | €155,852 | €320,875 | +€165,023 | +106% |
| Stocks and contracts in progress | 3 | €1,989 | €1,793 | -€196 | -9.9% |
| Stocks | 30/36 | €1,989 | €1,793 | -€196 | -9.9% |
| Amounts receivable within one year | 40/41 | €15,831 | €28,899 | +€13,068 | +82.5% |
| Trade receivables | 40 | €831 | €13,899 | +€13,068 | +1,572% |
| Other amounts receivable | 41 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €138,032 | €289,679 | +€151,647 | +110% |
| Deferred charges and accrued income | 490/1 | - | €505 | +€505 | |
| Total equity and liabilities | 10/49 | €253,069 | €415,061 | +€161,992 | +64.0% |
| Equity | 10/15 | €169,007 | €302,476 | +€133,468 | +79.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €150,167 | €283,167 | +€133,000 | +88.6% |
| Tax-exempt reserves | 132 | €8,307 | €8,307 | = | 0.0% |
| Distributable reserves | 133 | €141,860 | €274,860 | +€133,000 | +93.8% |
| Profit (loss) carried forward | 14 | €240 | €709 | +€468 | +195% |
| Amounts payable | 17/49 | €84,061 | €112,585 | +€28,524 | +33.9% |
| Amounts payable after more than one year | 17 | €36,198 | €24,273 | -€11,925 | -32.9% |
| Financial debts | 170/4 | €36,198 | €24,273 | -€11,925 | -32.9% |
| Amounts payable within one year | 42/48 | €47,864 | €88,313 | +€40,449 | +84.5% |
| Current portion of amounts payable after more than one year | 42 | €11,445 | €11,925 | +€480 | +4.2% |
| Trade debts | 44 | €119 | €3,105 | +€2,986 | +2,519% |
| Suppliers | 440/4 | €119 | €3,105 | +€2,986 | +2,519% |
| Taxes, remuneration and social security | 45 | €36,300 | €73,283 | +€36,982 | +102% |
| Taxes | 450/3 | €36,101 | €73,079 | +€36,979 | +102% |
| Remuneration and social security | 454/9 | €199 | €203 | +€4 | +1.9% |
| Remuneration, social security and pensions | 62 | €378 | €3,411 | +€3,034 | +803% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,264 | €13,183 | +€919 | +7.5% |
| Other operating charges | 640/8 | €1,280 | €945 | -€334 | -26.1% |
| Gross operating margin | 9900 | €85,080 | €207,400 | +€122,319 | +144% |
| Operating profit (loss) | 9901 | €71,159 | €189,860 | +€118,701 | +167% |
| Financial charges | 65/66B | €4,335 | €5,176 | +€842 | +19.4% |
| Recurring financial charges | 65 | €4,335 | €5,176 | +€842 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €66,824 | €184,684 | +€117,860 | +176% |
| Income taxes | 67/77 | €20,207 | €51,216 | +€31,009 | +153% |
| Profit (loss) for the period | 9904 | €46,617 | €133,468 | +€86,851 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €46,617 | €133,468 | +€86,851 | +186% |
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 16 October 2026 via checked.be.