JIBI: 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.
JIBI
Largest movements
- Cash +€4,728
up €4,728 (+469.5%), from €1,007 to €5,735
mainly Other debts (+€7,407) and Net result for the year (+€4,987)
- Tangible fixed assets -€2,843
down €2,843 (-1.1%), from €266,509 to €263,666
of which Land and buildings: -€2,843
- Short-term financial debts -€9,500
down €9,500 (-7.7%), from €123,500 to €114,000
- Other debts +€7,407
up €7,407 (+38.1%), from €19,463 to €26,870
- Reserves +€4,987
up €4,987 (+11.3%), from €44,192 to €49,179
of which Distributable reserves: +€4,987
- Gross operating margin +€5,679
up €5,679 (+50.8%), from €11,188 to €16,867
- Taxes +€1,789
up €1,789 (+6880.8%), from €26 to €1,815
- Financial charges -€700
down €700 (-9.5%), from €7,394 to €6,694
- Other operating charges -€357
down €357 (-40.3%), from €885 to €528
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 | €267,516 | €269,401 | +€1,885 | +0.7% |
| Fixed assets | 21/28 | €266,509 | €263,666 | -€2,843 | -1.1% |
| Tangible fixed assets | 22/27 | €266,509 | €263,666 | -€2,843 | -1.1% |
| Land and buildings | 22 | €62,552 | €59,709 | -€2,843 | -4.5% |
| Other tangible fixed assets | 26 | €203,957 | €203,957 | = | 0.0% |
| Current assets | 29/58 | €1,007 | €5,735 | +€4,728 | +469.5% |
| Cash at bank and in hand | 54/58 | €1,007 | €5,735 | +€4,728 | +469.5% |
| Total equity and liabilities | 10/49 | €267,516 | €269,401 | +€1,885 | +0.7% |
| Equity | 10/15 | €121,192 | €126,179 | +€4,987 | +4.1% |
| Contributions | 10/11 | €77,000 | €77,000 | = | 0.0% |
| Capital | 10 | €77,000 | €77,000 | = | 0.0% |
| Issued capital | 100 | €77,000 | €77,000 | = | 0.0% |
| Reserves | 13 | €44,192 | €49,179 | +€4,987 | +11.3% |
| Non-distributable reserves | 130/1 | €7,700 | €7,700 | = | 0.0% |
| Legal reserve | 130 | €7,700 | €7,700 | = | 0.0% |
| Distributable reserves | 133 | €36,492 | €41,479 | +€4,987 | +13.7% |
| Amounts payable | 17/49 | €146,324 | €143,222 | -€3,102 | -2.1% |
| Amounts payable within one year | 42/48 | €146,324 | €143,222 | -€3,102 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €1,453 | - | -€1,453 | |
| Financial debts | 43 | €123,500 | €114,000 | -€9,500 | -7.7% |
| Credit institutions | 430/8 | €123,500 | €114,000 | -€9,500 | -7.7% |
| Trade debts | 44 | €1,882 | €537 | -€1,345 | -71.5% |
| Suppliers | 440/4 | €1,882 | €537 | -€1,345 | -71.5% |
| Taxes, remuneration and social security | 45 | €26 | €1,815 | +€1,789 | +6880.8% |
| Taxes | 450/3 | €26 | €1,815 | +€1,789 | +6880.8% |
| Other amounts payable | 47/48 | €19,463 | €26,870 | +€7,407 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,843 | €2,843 | = | 0.0% |
| Other operating charges | 640/8 | €885 | €528 | -€357 | -40.3% |
| Gross operating margin | 9900 | €11,188 | €16,867 | +€5,679 | +50.8% |
| Operating profit (loss) | 9901 | €7,460 | €13,496 | +€6,036 | +80.9% |
| Financial charges | 65/66B | €7,394 | €6,694 | -€700 | -9.5% |
| Recurring financial charges | 65 | €7,394 | €6,694 | -€700 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €66 | €6,802 | +€6,736 | +10206.1% |
| Income taxes | 67/77 | €26 | €1,815 | +€1,789 | +6880.8% |
| Profit (loss) for the period | 9904 | €40 | €4,987 | +€4,947 | +12367.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40 | €4,987 | +€4,947 | +12367.5% |
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 30 September 2026 via checked.be.