Ji.Pi.S: 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.
Ji.Pi.S
Largest movements
- Cash -€33,822
down €33,822 (-88.2%), from €38,340 to €4,518
mainly Tax, wage and social debts (-€14,796) and Contributions, distributions and other (-€12,000)
- Receivables within one year -€8,364
no longer reported in 2024 (was €8,364)
of which Other amounts receivable: -€8,292
- Deferred charges and accrued income -€1,153
no longer reported in 2024 (was €1,153)
- Profit (loss) carried forward -€22,095
down €22,095 (-64.9%), from €34,063 to €11,968
- Tax, wage and social debts -€14,796
down €14,796 (-80.4%), from €18,396 to €3,600
of which Taxes: -€8,768
- Trade debts -€6,283
down €6,283 (-87.0%), from €7,225 to €942
- Gross operating margin -€48,271
down €48,271 (-73.0%), from €66,147 to €17,877
- Turnover +€35,771
new in 2024: €35,771
- Purchases and services +€29,032
new in 2024: €29,032
- Staff costs -€20,686
down €20,686 (-46.5%), from €44,467 to €23,781
- Taxes -€6,768
down €6,768 (-98.0%), from €6,905 to €137
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,871 | €24,721 | -€43,150 | -63.6% |
| Fixed assets | 21/28 | €20,014 | €19,817 | -€197 | -1.0% |
| Tangible fixed assets | 22/27 | €19,817 | €19,817 | = | 0.0% |
| Furniture and vehicles | 24 | €19,817 | €19,817 | = | 0.0% |
| Financial fixed assets | 28 | €197 | - | -€197 | |
| Current assets | 29/58 | €47,857 | €4,904 | -€42,953 | -89.8% |
| Amounts receivable within one year | 40/41 | €8,364 | - | -€8,364 | |
| Trade receivables | 40 | €72 | - | -€72 | |
| Other amounts receivable | 41 | €8,292 | - | -€8,292 | |
| Current investments | 50/53 | - | €386 | +€386 | |
| Cash at bank and in hand | 54/58 | €38,340 | €4,518 | -€33,822 | -88.2% |
| Deferred charges and accrued income | 490/1 | €1,153 | - | -€1,153 | |
| Total equity and liabilities | 10/49 | €67,871 | €24,721 | -€43,150 | -63.6% |
| Equity | 10/15 | €42,123 | €20,028 | -€22,095 | -52.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €34,063 | €11,968 | -€22,095 | -64.9% |
| Amounts payable | 17/49 | €25,748 | €4,693 | -€21,055 | -81.8% |
| Amounts payable within one year | 42/48 | €25,748 | €4,693 | -€21,055 | -81.8% |
| Trade debts | 44 | €7,225 | €942 | -€6,283 | -87.0% |
| Suppliers | 440/4 | €7,225 | €942 | -€6,283 | -87.0% |
| Taxes, remuneration and social security | 45 | €18,396 | €3,600 | -€14,796 | -80.4% |
| Taxes | 450/3 | €12,368 | €3,600 | -€8,768 | -70.9% |
| Remuneration and social security | 454/9 | €6,028 | - | -€6,028 | |
| Other amounts payable | 47/48 | €127 | €151 | +€24 | +19.0% |
| Turnover | 70 | - | €35,771 | +€35,771 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €29,032 | +€29,032 | |
| Remuneration, social security and pensions | 62 | €44,467 | €23,781 | -€20,686 | -46.5% |
| Other operating charges | 640/8 | €1,260 | €1,370 | +€111 | +8.8% |
| Non-recurring operating charges | 66A | - | €2,710 | +€2,710 | |
| Gross operating margin | 9900 | €66,147 | €17,877 | -€48,271 | -73.0% |
| Operating profit (loss) | 9901 | €20,421 | -€9,985 | -€30,406 | |
| Financial income | 75/76B | €12 | €158 | +€146 | +1,192% |
| Recurring financial income | 75 | €12 | €158 | +€146 | +1,192% |
| Financial charges | 65/66B | €193 | €131 | -€62 | -32.3% |
| Recurring financial charges | 65 | €193 | €131 | -€62 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €20,240 | -€9,958 | -€30,198 | |
| Income taxes | 67/77 | €6,905 | €137 | -€6,768 | -98.0% |
| Profit (loss) for the period | 9904 | €13,335 | -€10,095 | -€23,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,335 | -€10,095 | -€23,430 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.