IJJOU: 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.
IJJOU
Largest movements
- Tangible fixed assets -€526
no longer reported in 2025 (was €526)
- Receivables within one year -€438
down €438 (-6.0%), from €7,318 to €6,879
- Profit (loss) carried forward -€1,195
down €1,195 (-25.1%), from -€4,757 to -€5,952
- Trade debts +€231
up €231 (+127.1%), from €182 to €412
- Gross operating margin +€1,078
up €1,078 (+62.2%), from -€1,734 to -€656
- Depreciation -€48
down €48 (-8.3%), from €574 to €526
- Financial charges -€40
down €40 (-76.1%), from €52 to €12
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 | €7,844 | €6,880 | -€964 | -12.3% |
| Fixed assets | 21/28 | €526 | - | -€526 | |
| Tangible fixed assets | 22/27 | €526 | - | -€526 | |
| Plant, machinery and equipment | 23 | €526 | - | -€526 | |
| Current assets | 29/58 | €7,318 | €6,880 | -€438 | -6.0% |
| Amounts receivable within one year | 40/41 | €7,318 | €6,879 | -€438 | -6.0% |
| Other amounts receivable | 41 | €7,318 | €6,879 | -€438 | -6.0% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,844 | €6,880 | -€964 | -12.3% |
| Equity | 10/15 | €7,662 | €6,468 | -€1,195 | -15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20 | €20 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,757 | -€5,952 | -€1,195 | -25.1% |
| Amounts payable | 17/49 | €182 | €412 | +€231 | +127.1% |
| Amounts payable within one year | 42/48 | €182 | €412 | +€231 | +127.1% |
| Trade debts | 44 | €182 | €412 | +€231 | +127.1% |
| Suppliers | 440/4 | €182 | €412 | +€231 | +127.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574 | €526 | -€48 | -8.3% |
| Gross operating margin | 9900 | -€1,734 | -€656 | +€1,078 | +62.2% |
| Operating profit (loss) | 9901 | -€2,308 | -€1,182 | +€1,126 | +48.8% |
| Financial charges | 65/66B | €52 | €12 | -€40 | -76.1% |
| Recurring financial charges | 65 | €52 | €12 | -€40 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,360 | -€1,195 | +€1,165 | +49.4% |
| Profit (loss) for the period | 9904 | -€2,360 | -€1,195 | +€1,165 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,360 | -€1,195 | +€1,165 | +49.4% |
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 7 October 2026 via checked.be.