JICE: 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.
JICE
Largest movements
- Tangible fixed assets -€13,078
down €13,078 (-3.5%), from €371,803 to €358,725
- Debts after one year -€21,253
down €21,253 (-5.9%), from €361,192 to €339,938
- Gross operating margin +€1,995
up €1,995 (+9.4%), from €21,209 to €23,204
- Financial charges -€395
down €395 (-5.4%), from €7,334 to €6,939
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 | €384,735 | €367,445 | -€17,289 | -4.5% |
| Formation expenses | 20 | €906 | €543 | -€363 | -40.1% |
| Fixed assets | 21/28 | €371,803 | €358,725 | -€13,078 | -3.5% |
| Tangible fixed assets | 22/27 | €371,803 | €358,725 | -€13,078 | -3.5% |
| Land and buildings | 22 | €371,803 | €358,725 | -€13,078 | -3.5% |
| Current assets | 29/58 | €12,026 | €8,178 | -€3,848 | -32.0% |
| Cash at bank and in hand | 54/58 | €11,445 | €8,088 | -€3,357 | -29.3% |
| Deferred charges and accrued income | 490/1 | €581 | €90 | -€491 | -84.5% |
| Total equity and liabilities | 10/49 | €384,735 | €367,445 | -€17,289 | -4.5% |
| Equity | 10/15 | €819 | €1,899 | +€1,081 | +131.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,181 | -€18,101 | +€1,081 | +5.6% |
| Amounts payable | 17/49 | €383,916 | €365,546 | -€18,370 | -4.8% |
| Amounts payable after more than one year | 17 | €361,192 | €339,938 | -€21,253 | -5.9% |
| Financial debts | 170/4 | €361,192 | €339,938 | -€21,253 | -5.9% |
| Amounts payable within one year | 42/48 | €18,793 | €21,677 | +€2,883 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €18,793 | €19,253 | +€460 | +2.4% |
| Trade debts | 44 | €0 | €2,039 | +€2,039 | |
| Suppliers | 440/4 | €0 | €2,039 | +€2,039 | |
| Other amounts payable | 47/48 | - | €384 | +€384 | |
| Accrued charges and deferred income | 492/3 | €3,931 | €3,931 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,442 | €13,442 | = | 0.0% |
| Other operating charges | 640/8 | €1,773 | €1,742 | -€31 | -1.7% |
| Gross operating margin | 9900 | €21,209 | €23,204 | +€1,995 | +9.4% |
| Operating profit (loss) | 9901 | €5,994 | €8,019 | +€2,025 | +33.8% |
| Financial charges | 65/66B | €7,334 | €6,939 | -€395 | -5.4% |
| Recurring financial charges | 65 | €7,334 | €6,939 | -€395 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,340 | €1,081 | +€2,421 | |
| Profit (loss) for the period | 9904 | -€1,340 | €1,081 | +€2,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,340 | €1,081 | +€2,421 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.