JIAHE: 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.
JIAHE
Largest movements
- Cash +€18,422
up €18,422 (+60.3%), from €30,528 to €48,950
mainly Net result for the year (+€25,628) and Depreciation (+€9,461)
- Tangible fixed assets -€5,469
down €5,469 (-9.3%), from €59,045 to €53,577
- Reserves +€23,888
up €23,888 (+215%), from €11,112 to €35,000
- Other debts -€9,991
down €9,991 (-16.8%), from €59,581 to €49,590
- Trade debts -€4,061
down €4,061 (-71.3%), from €5,693 to €1,632
- Accrued charges and deferred income +€1,798
new in 2025: €1,798
- Gross operating margin +€6,730
up €6,730 (+15.5%), from €43,391 to €50,121
- Financial charges -€5,885
down €5,885 (-70.7%), from €8,321 to €2,436
- Depreciation -€4,339
down €4,339 (-31.4%), from €13,799 to €9,461
- Taxes +€3,432
up €3,432 (+107%), from €3,207 to €6,640
- Staff costs +€941
up €941 (+37.0%), from €2,545 to €3,486
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 | €90,637 | €102,527 | +€11,890 | +13.1% |
| Fixed assets | 21/28 | €59,045 | €53,577 | -€5,469 | -9.3% |
| Tangible fixed assets | 22/27 | €59,045 | €53,577 | -€5,469 | -9.3% |
| Plant, machinery and equipment | 23 | €59,045 | €53,577 | -€5,469 | -9.3% |
| Current assets | 29/58 | €31,592 | €48,950 | +€17,358 | +54.9% |
| Amounts receivable within one year | 40/41 | €59 | - | -€59 | |
| Other amounts receivable | 41 | €59 | - | -€59 | |
| Cash at bank and in hand | 54/58 | €30,528 | €48,950 | +€18,422 | +60.3% |
| Deferred charges and accrued income | 490/1 | €1,005 | - | -€1,005 | |
| Total equity and liabilities | 10/49 | €90,637 | €102,527 | +€11,890 | +13.1% |
| Equity | 10/15 | €15,112 | €39,074 | +€23,962 | +159% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €11,112 | €35,000 | +€23,888 | +215% |
| Distributable reserves | 133 | €11,112 | €35,000 | +€23,888 | +215% |
| Profit (loss) carried forward | 14 | - | €74 | +€74 | |
| Amounts payable | 17/49 | €75,525 | €63,452 | -€12,073 | -16.0% |
| Amounts payable within one year | 42/48 | €75,525 | €61,654 | -€13,871 | -18.4% |
| Trade debts | 44 | €5,693 | €1,632 | -€4,061 | -71.3% |
| Suppliers | 440/4 | €5,693 | €1,632 | -€4,061 | -71.3% |
| Taxes, remuneration and social security | 45 | €10,252 | €10,432 | +€180 | +1.8% |
| Taxes | 450/3 | €7,010 | €7,242 | +€232 | +3.3% |
| Remuneration and social security | 454/9 | €3,242 | €3,190 | -€51 | -1.6% |
| Other amounts payable | 47/48 | €59,581 | €49,590 | -€9,991 | -16.8% |
| Accrued charges and deferred income | 492/3 | - | €1,798 | +€1,798 | |
| Remuneration, social security and pensions | 62 | €2,545 | €3,486 | +€941 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,799 | €9,461 | -€4,339 | -31.4% |
| Other operating charges | 640/8 | €2,699 | €2,569 | -€129 | -4.8% |
| Gross operating margin | 9900 | €43,391 | €50,121 | +€6,730 | +15.5% |
| Operating profit (loss) | 9901 | €24,348 | €34,605 | +€10,257 | +42.1% |
| Financial income | 75/76B | €11 | €100 | +€89 | +824% |
| Recurring financial income | 75 | €11 | €100 | +€89 | +824% |
| Financial charges | 65/66B | €8,321 | €2,436 | -€5,885 | -70.7% |
| Recurring financial charges | 65 | €8,321 | €2,436 | -€5,885 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €16,037 | €32,268 | +€16,231 | +101% |
| Income taxes | 67/77 | €3,207 | €6,640 | +€3,432 | +107% |
| Profit (loss) for the period | 9904 | €12,830 | €25,628 | +€12,799 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,830 | €25,628 | +€12,799 | +99.8% |
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 16 October 2026 via checked.be.