Jagi: 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.
Jagi
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€8,624
up €8,624 (+15.6%), from €55,237 to €63,860
- Tax, wage and social debts -€7,094
down €7,094 (-95.6%), from €7,418 to €324
- Profit (loss) carried forward -€5,031
down €5,031 (-9.6%), from -€52,374 to -€57,405
- Short-term financial debts +€2,733
up €2,733 (+20.5%), from €13,362 to €16,094
- Trade debts +€892
up €892 (+34.5%), from €2,588 to €3,479
- Gross operating margin -€21,894
down €21,894, from €21,114 to -€780
- Financial charges -€382
down €382 (-9.0%), from €4,245 to €3,864
- Other operating charges -€267
down €267 (-40.7%), from €654 to €388
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,030 | €39,153 | +€123 | +0.3% |
| Current assets | 29/58 | €39,030 | €39,153 | +€123 | +0.3% |
| Amounts receivable within one year | 40/41 | €38,626 | €38,749 | +€123 | +0.3% |
| Other amounts receivable | 41 | €38,626 | €38,749 | +€123 | +0.3% |
| Cash at bank and in hand | 54/58 | €404 | €404 | = | 0.0% |
| Total equity and liabilities | 10/49 | €39,030 | €39,153 | +€123 | +0.3% |
| Equity | 10/15 | -€39,574 | -€44,605 | -€5,031 | -12.7% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,374 | -€57,405 | -€5,031 | -9.6% |
| Amounts payable | 17/49 | €78,604 | €83,758 | +€5,154 | +6.6% |
| Amounts payable within one year | 42/48 | €78,604 | €83,758 | +€5,154 | +6.6% |
| Financial debts | 43 | €13,362 | €16,094 | +€2,733 | +20.5% |
| Credit institutions | 430/8 | €13,362 | €16,094 | +€2,733 | +20.5% |
| Trade debts | 44 | €2,588 | €3,479 | +€892 | +34.5% |
| Suppliers | 440/4 | €2,588 | €3,479 | +€892 | +34.5% |
| Taxes, remuneration and social security | 45 | €7,418 | €324 | -€7,094 | -95.6% |
| Taxes | 450/3 | €7,418 | €324 | -€7,094 | -95.6% |
| Other amounts payable | 47/48 | €55,237 | €63,860 | +€8,624 | +15.6% |
| Other operating charges | 640/8 | €654 | €388 | -€267 | -40.7% |
| Gross operating margin | 9900 | €21,114 | -€780 | -€21,894 | |
| Operating profit (loss) | 9901 | €20,459 | -€1,168 | -€21,627 | |
| Financial charges | 65/66B | €4,245 | €3,864 | -€382 | -9.0% |
| Recurring financial charges | 65 | €4,245 | €3,864 | -€382 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €16,214 | -€5,031 | -€21,245 | |
| Profit (loss) for the period | 9904 | €16,214 | -€5,031 | -€21,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,214 | -€5,031 | -€21,245 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.