JIAX: 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.
JIAX
Largest movements
- Cash +€8,235
up €8,235 (+8.8%), from €93,672 to €101,907
mainly Other debts (+€22,022) and Depreciation (+€2,112)
- Receivables within one year +€2,505
up €2,505 (+13.6%), from €18,353 to €20,858
of which Trade receivables: +€2,390
- Tangible fixed assets -€2,112
down €2,112 (-100%), from €2,112 to €0
- Other debts +€22,022
up €22,022 (+73.8%), from €29,852 to €51,874
- Profit (loss) carried forward -€12,571
down €12,571 (-24.9%), from -€50,427 to -€62,998
- Financial charges +€43,451
up €43,451 (+184%), from €23,591 to €67,042
- Gross operating margin -€23,152
down €23,152 (-28.9%), from €80,023 to €56,871
- Taxes -€14,636
down €14,636 (-98.9%), from €14,802 to €166
- Depreciation -€12,941
down €12,941 (-86.0%), from €15,053 to €2,112
- Other operating charges -€2,131
down €2,131 (-66.7%), from €3,195 to €1,064
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 | €191,637 | €200,265 | +€8,628 | +4.5% |
| Fixed assets | 21/28 | €79,612 | €77,500 | -€2,112 | -2.7% |
| Tangible fixed assets | 22/27 | €2,112 | €0 | -€2,112 | -100% |
| Furniture and vehicles | 24 | €2,112 | €0 | -€2,112 | -100% |
| Financial fixed assets | 28 | €77,500 | €77,500 | = | 0.0% |
| Current assets | 29/58 | €112,025 | €122,765 | +€10,739 | +9.6% |
| Amounts receivable within one year | 40/41 | €18,353 | €20,858 | +€2,505 | +13.6% |
| Trade receivables | 40 | €18,353 | €20,743 | +€2,390 | +13.0% |
| Other amounts receivable | 41 | - | €115 | +€115 | |
| Cash at bank and in hand | 54/58 | €93,672 | €101,907 | +€8,235 | +8.8% |
| Total equity and liabilities | 10/49 | €191,637 | €200,265 | +€8,628 | +4.5% |
| Equity | 10/15 | €117,857 | €105,286 | -€12,571 | -10.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €143,283 | €143,283 | = | 0.0% |
| Distributable reserves | 133 | €143,283 | €143,283 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,427 | -€62,998 | -€12,571 | -24.9% |
| Amounts payable | 17/49 | €73,780 | €94,979 | +€21,199 | +28.7% |
| Amounts payable within one year | 42/48 | €73,780 | €94,979 | +€21,199 | +28.7% |
| Trade debts | 44 | €25,031 | €24,153 | -€878 | -3.5% |
| Suppliers | 440/4 | €25,031 | €24,153 | -€878 | -3.5% |
| Taxes, remuneration and social security | 45 | €18,898 | €18,952 | +€54 | +0.3% |
| Taxes | 450/3 | €18,898 | €18,952 | +€54 | +0.3% |
| Other amounts payable | 47/48 | €29,852 | €51,874 | +€22,022 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,053 | €2,112 | -€12,941 | -86.0% |
| Other operating charges | 640/8 | €3,195 | €1,064 | -€2,131 | -66.7% |
| Gross operating margin | 9900 | €80,023 | €56,871 | -€23,152 | -28.9% |
| Operating profit (loss) | 9901 | €61,775 | €53,695 | -€8,080 | -13.1% |
| Financial income | 75/76B | €251 | €941 | +€690 | +275% |
| Recurring financial income | 75 | €251 | €941 | +€690 | +275% |
| Financial charges | 65/66B | €23,591 | €67,042 | +€43,451 | +184% |
| Recurring financial charges | 65 | €23,591 | €67,042 | +€43,451 | +184% |
| Profit (loss) for the period before taxes | 9903 | €38,435 | -€12,406 | -€50,841 | |
| Income taxes | 67/77 | €14,802 | €166 | -€14,636 | -98.9% |
| Profit (loss) for the period | 9904 | €23,633 | -€12,571 | -€36,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,633 | -€12,571 | -€36,205 |
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 1 November 2026 via checked.be.