JIA ROU: 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.
JIA ROU
Largest movements
- Tangible fixed assets -€10,109
down €10,109 (-25.9%), from €38,973 to €28,864
of which Plant, machinery and equipment: -€5,309
- Receivables within one year -€6,194
down €6,194 (-99.0%), from €6,257 to €63
- Cash +€5,353
up €5,353 (+31.5%), from €17,008 to €22,361
mainly Net result for the year (+€17,311) and Depreciation (+€10,109)
- Stocks and contracts -€3,024
no longer reported in 2025 (was €3,024)
- Other debts -€24,760
down €24,760 (-50.6%), from €48,890 to €24,130
- Profit (loss) carried forward +€17,311
up €17,311 (+83.3%), from -€20,772 to -€3,462
- Debts after one year -€4,704
down €4,704 (-28.2%), from €16,690 to €11,987
- Trade debts -€2,170
down €2,170 (-74.2%), from €2,926 to €756
- Gross operating margin +€22,126
up €22,126 (+153%), from €14,466 to €36,592
- Other operating charges -€16,003
down €16,003 (-70.8%), from €22,595 to €6,592
- Depreciation -€1,463
down €1,463 (-12.6%), from €11,572 to €10,109
- Taxes +€1,332
new in 2025: €1,332
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 | €65,651 | €51,703 | -€13,948 | -21.2% |
| Fixed assets | 21/28 | €38,973 | €28,864 | -€10,109 | -25.9% |
| Tangible fixed assets | 22/27 | €38,973 | €28,864 | -€10,109 | -25.9% |
| Plant, machinery and equipment | 23 | €18,553 | €13,244 | -€5,309 | -28.6% |
| Furniture and vehicles | 24 | €20,420 | €15,620 | -€4,800 | -23.5% |
| Current assets | 29/58 | €26,678 | €22,839 | -€3,839 | -14.4% |
| Stocks and contracts in progress | 3 | €3,024 | - | -€3,024 | |
| Stocks | 30/36 | €3,024 | - | -€3,024 | |
| Amounts receivable within one year | 40/41 | €6,257 | €63 | -€6,194 | -99.0% |
| Other amounts receivable | 41 | €6,257 | €63 | -€6,194 | -99.0% |
| Cash at bank and in hand | 54/58 | €17,008 | €22,361 | +€5,353 | +31.5% |
| Deferred charges and accrued income | 490/1 | €389 | €415 | +€26 | +6.6% |
| Total equity and liabilities | 10/49 | €65,651 | €51,703 | -€13,948 | -21.2% |
| Equity | 10/15 | -€10,772 | €6,538 | +€17,311 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,772 | -€3,462 | +€17,311 | +83.3% |
| Amounts payable | 17/49 | €76,424 | €45,164 | -€31,259 | -40.9% |
| Amounts payable after more than one year | 17 | €16,690 | €11,987 | -€4,704 | -28.2% |
| Financial debts | 170/4 | €16,690 | €11,987 | -€4,704 | -28.2% |
| Amounts payable within one year | 42/48 | €59,734 | €33,178 | -€26,556 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €4,463 | €4,704 | +€241 | +5.4% |
| Trade debts | 44 | €2,926 | €756 | -€2,170 | -74.2% |
| Suppliers | 440/4 | €2,926 | €756 | -€2,170 | -74.2% |
| Taxes, remuneration and social security | 45 | €3,455 | €3,588 | +€133 | +3.9% |
| Taxes | 450/3 | €3,455 | €3,588 | +€133 | +3.9% |
| Other amounts payable | 47/48 | €48,890 | €24,130 | -€24,760 | -50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,572 | €10,109 | -€1,463 | -12.6% |
| Other operating charges | 640/8 | €22,595 | €6,592 | -€16,003 | -70.8% |
| Gross operating margin | 9900 | €14,466 | €36,592 | +€22,126 | +153% |
| Operating profit (loss) | 9901 | -€19,701 | €19,891 | +€39,592 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €1,112 | €1,248 | +€137 | +12.3% |
| Recurring financial charges | 65 | €1,112 | €1,248 | +€137 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,772 | €18,643 | +€39,416 | |
| Income taxes | 67/77 | - | €1,332 | +€1,332 | |
| Profit (loss) for the period | 9904 | -€20,772 | €17,311 | +€38,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,772 | €17,311 | +€38,083 |
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 14 October 2026 via checked.be.