J.I.S.M.: 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.
J.I.S.M.
Largest movements
- Cash +€28,918
up €28,918 (+621%), from €4,653 to €33,571
mainly Net result for the year (+€17,034) and Receivables within one year (+€10,627)
- Receivables within one year -€10,627
down €10,627 (-100%), from €10,627 to €0
- Profit (loss) carried forward +€17,034
up €17,034 (+820%), from €2,078 to €19,111
- Other debts +€2,407
up €2,407 (+62.3%), from €3,863 to €6,270
- Trade debts -€1,471
down €1,471 (-58.2%), from €2,529 to €1,058
- Tax, wage and social debts +€451
up €451 (+13.7%), from €3,281 to €3,732
- Gross operating margin +€18,829
up €18,829 (+505%), from €3,725 to €22,554
- Taxes +€4,175
up €4,175 (+516%), from €809 to €4,985
- Other operating charges -€403
down €403 (-49.7%), from €812 to €409
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 | €15,280 | €33,571 | +€18,290 | +120% |
| Current assets | 29/58 | €15,280 | €33,571 | +€18,290 | +120% |
| Amounts receivable within one year | 40/41 | €10,627 | €0 | -€10,627 | -100% |
| Trade receivables | 40 | €10,627 | €0 | -€10,627 | -100% |
| Cash at bank and in hand | 54/58 | €4,653 | €33,571 | +€28,918 | +621% |
| Total equity and liabilities | 10/49 | €15,280 | €33,571 | +€18,290 | +120% |
| Equity | 10/15 | €4,578 | €21,611 | +€17,034 | +372% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,078 | €19,111 | +€17,034 | +820% |
| Amounts payable | 17/49 | €10,703 | €11,959 | +€1,257 | +11.7% |
| Amounts payable within one year | 42/48 | €9,673 | €11,060 | +€1,388 | +14.3% |
| Trade debts | 44 | €2,529 | €1,058 | -€1,471 | -58.2% |
| Suppliers | 440/4 | €2,529 | €1,058 | -€1,471 | -58.2% |
| Taxes, remuneration and social security | 45 | €3,281 | €3,732 | +€451 | +13.7% |
| Taxes | 450/3 | €3,281 | €3,732 | +€451 | +13.7% |
| Other amounts payable | 47/48 | €3,863 | €6,270 | +€2,407 | +62.3% |
| Accrued charges and deferred income | 492/3 | €1,030 | €899 | -€131 | -12.7% |
| Other operating charges | 640/8 | €812 | €409 | -€403 | -49.7% |
| Gross operating margin | 9900 | €3,725 | €22,554 | +€18,829 | +505% |
| Operating profit (loss) | 9901 | €2,913 | €22,145 | +€19,232 | +660% |
| Financial charges | 65/66B | €26 | €127 | +€101 | +391% |
| Recurring financial charges | 65 | €26 | €127 | +€101 | +391% |
| Profit (loss) for the period before taxes | 9903 | €2,887 | €22,018 | +€19,131 | +663% |
| Income taxes | 67/77 | €809 | €4,985 | +€4,175 | +516% |
| Profit (loss) for the period | 9904 | €2,078 | €17,034 | +€14,956 | +720% |
| Profit (loss) for the period to be appropriated | 9905 | €2,078 | €17,034 | +€14,956 | +720% |
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 21 October 2026 via checked.be.