JIBWISE: 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.
JIBWISE
Largest movements
- Cash +€17,215
up €17,215 (+18.8%), from €91,754 to €108,969
mainly Net result for the year (+€28,823) and Trade debts (+€9,357)
- Receivables within one year +€12,534
up €12,534 (+110%), from €11,431 to €23,965
- Profit (loss) carried forward +€27,990
up €27,990 (+39.2%), from €71,386 to €99,376
- Trade debts +€9,357
up €9,357 (+1,053%), from €889 to €10,245
- Tax, wage and social debts -€5,594
down €5,594 (-20.3%), from €27,562 to €21,968
of which Taxes: -€8,414
- Other debts -€1,593
down €1,593 (-43.6%), from €3,658 to €2,065
- Gross operating margin -€25,635
down €25,635 (-40.8%), from €62,836 to €37,201
- Taxes -€5,158
down €5,158 (-40.0%), from €12,910 to €7,752
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 | €103,995 | €134,184 | +€30,189 | +29.0% |
| Fixed assets | 21/28 | €811 | €1,250 | +€439 | +54.2% |
| Tangible fixed assets | 22/27 | €811 | €1,250 | +€439 | +54.2% |
| Furniture and vehicles | 24 | €811 | €1,250 | +€439 | +54.2% |
| Current assets | 29/58 | €103,184 | €132,934 | +€29,749 | +28.8% |
| Amounts receivable within one year | 40/41 | €11,431 | €23,965 | +€12,534 | +110% |
| Trade receivables | 40 | €11,431 | €23,965 | +€12,534 | +110% |
| Cash at bank and in hand | 54/58 | €91,754 | €108,969 | +€17,215 | +18.8% |
| Total equity and liabilities | 10/49 | €103,995 | €134,184 | +€30,189 | +29.0% |
| Equity | 10/15 | €71,886 | €99,876 | +€27,990 | +38.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,386 | €99,376 | +€27,990 | +39.2% |
| Amounts payable | 17/49 | €32,109 | €34,307 | +€2,199 | +6.8% |
| Amounts payable within one year | 42/48 | €32,109 | €34,278 | +€2,169 | +6.8% |
| Trade debts | 44 | €889 | €10,245 | +€9,357 | +1,053% |
| Suppliers | 440/4 | €889 | €10,245 | +€9,357 | +1,053% |
| Taxes, remuneration and social security | 45 | €27,562 | €21,968 | -€5,594 | -20.3% |
| Taxes | 450/3 | €27,562 | €19,148 | -€8,414 | -30.5% |
| Remuneration and social security | 454/9 | - | €2,820 | +€2,820 | |
| Other amounts payable | 47/48 | €3,658 | €2,065 | -€1,593 | -43.6% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €368 | €469 | +€100 | +27.2% |
| Other operating charges | 640/8 | - | €57 | +€57 | |
| Gross operating margin | 9900 | €62,836 | €37,201 | -€25,635 | -40.8% |
| Operating profit (loss) | 9901 | €62,468 | €36,675 | -€25,793 | -41.3% |
| Financial income | 75/76B | €151 | €0 | -€151 | -99.9% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -99.9% |
| Financial charges | 65/66B | €16 | €100 | +€84 | +527% |
| Recurring financial charges | 65 | €16 | €100 | +€84 | +527% |
| Profit (loss) for the period before taxes | 9903 | €62,603 | €36,575 | -€26,028 | -41.6% |
| Income taxes | 67/77 | €12,910 | €7,752 | -€5,158 | -40.0% |
| Profit (loss) for the period | 9904 | €49,694 | €28,823 | -€20,871 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,694 | €28,823 | -€20,871 | -42.0% |
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 13 October 2026 via checked.be.