JIAR: what changed
Two fiscal 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.
JIAR
Largest movements
- Receivables within one year -€36,730
down €36,730 (-31.1%), from €118,046 to €81,316
of which Trade receivables: -€34,213
- Stocks and contracts -€13,795
no longer reported in 2025 (was €13,795)
- Cash -€7,334
down €7,334 (-75.3%), from €9,743 to €2,409
mainly Contributions, distributions and other (-€30,000) and Other debts (-€18,629)
- Other debts -€18,629
down €18,629 (-38.3%), from €48,629 to €30,000
- Trade debts -€17,221
no longer reported in 2025 (was €17,221)
- Tax, wage and social debts -€17,105
down €17,105 (-80.1%), from €21,346 to €4,241
of which Taxes: -€12,785
- Profit (loss) carried forward -€6,089
down €6,089 (-11.6%), from €52,572 to €46,483
- Staff costs -€45,041
down €45,041 (-75.4%), from €59,767 to €14,726
- Gross operating margin -€15,530
down €15,530 (-25.4%), from €61,255 to €45,724
- Financial charges -€1,909
down €1,909 (-53.1%), from €3,596 to €1,688
- Other operating charges +€783
up €783 (+84.4%), from €928 to €1,711
- Taxes -€709
down €709 (-90.8%), from €781 to €72
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.
Cash bridge derived
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 | €142,767 | €83,724 | -€59,043 | -41.4% |
| Current assets | 29/58 | €142,767 | €83,724 | -€59,043 | -41.4% |
| Stocks and contracts in progress | 3 | €13,795 | - | -€13,795 | |
| Stocks | 30/36 | €13,795 | - | -€13,795 | |
| Amounts receivable within one year | 40/41 | €118,046 | €81,316 | -€36,730 | -31.1% |
| Trade receivables | 40 | €40,488 | €6,275 | -€34,213 | -84.5% |
| Other amounts receivable | 41 | €77,558 | €75,041 | -€2,517 | -3.2% |
| Cash at bank and in hand | 54/58 | €9,743 | €2,409 | -€7,334 | -75.3% |
| Deferred charges and accrued income | 490/1 | €1,184 | - | -€1,184 | |
| Total equity and liabilities | 10/49 | €142,767 | €83,724 | -€59,043 | -41.4% |
| Equity | 10/15 | €55,572 | €49,483 | -€6,089 | -11.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,572 | €46,483 | -€6,089 | -11.6% |
| Amounts payable | 17/49 | €87,196 | €34,241 | -€52,954 | -60.7% |
| Amounts payable within one year | 42/48 | €87,196 | €34,241 | -€52,954 | -60.7% |
| Trade debts | 44 | €17,221 | - | -€17,221 | |
| Suppliers | 440/4 | €17,221 | - | -€17,221 | |
| Taxes, remuneration and social security | 45 | €21,346 | €4,241 | -€17,105 | -80.1% |
| Taxes | 450/3 | €14,860 | €2,075 | -€12,785 | -86.0% |
| Remuneration and social security | 454/9 | €6,486 | €2,166 | -€4,320 | -66.6% |
| Other amounts payable | 47/48 | €48,629 | €30,000 | -€18,629 | -38.3% |
| Non-recurring operating income | 76A | €1,164 | - | -€1,164 | |
| Remuneration, social security and pensions | 62 | €59,767 | €14,726 | -€45,041 | -75.4% |
| Other operating charges | 640/8 | €928 | €1,711 | +€783 | +84.4% |
| Non-recurring operating charges | 66A | - | €7,751 | +€7,751 | |
| Gross operating margin | 9900 | €61,255 | €45,724 | -€15,530 | -25.4% |
| Operating profit (loss) | 9901 | €560 | €21,536 | +€20,977 | +3748.6% |
| Financial income | 75/76B | €4,246 | €4,135 | -€111 | -2.6% |
| Recurring financial income | 75 | €4,246 | €4,135 | -€111 | -2.6% |
| Financial charges | 65/66B | €3,596 | €1,688 | -€1,909 | -53.1% |
| Recurring financial charges | 65 | €3,596 | €1,688 | -€1,909 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €1,209 | €23,983 | +€22,774 | +1884.2% |
| Income taxes | 67/77 | €781 | €72 | -€709 | -90.8% |
| Profit (loss) for the period | 9904 | €428 | €23,911 | +€23,483 | +5484.6% |
| Profit (loss) for the period to be appropriated | 9905 | €428 | €23,911 | +€23,483 | +5484.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.