JIDA: 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.
JIDA
Largest movements
- Cash -€36,634
down €36,634 (-70.6%), from €51,925 to €15,291
mainly Short-term financial debts (-€175,000) and Contributions, distributions and other (-€100,000)
- Receivables within one year +€34,740
up €34,740 (+5.2%), from €672,054 to €706,795
- Tangible fixed assets -€9,026
down €9,026 (-9.5%), from €95,137 to €86,112
- Short-term financial debts -€175,000
down €175,000 (-53.8%), from €325,000 to €150,000
- Reserves +€144,953
up €144,953 (+47.3%), from €306,747 to €451,700
of which Distributable reserves: +€144,953
- Other debts +€100,000
new in 2025: €100,000
- Trade debts -€85,812
down €85,812 (-55.0%), from €155,924 to €70,111
- Gross operating margin +€81,341
up €81,341 (+23.3%), from €348,743 to €430,084
- Other operating charges -€50,322
down €50,322 (-42.0%), from €119,753 to €69,431
- Depreciation -€26,081
down €26,081 (-74.3%), from €35,106 to €9,026
- Taxes +€16,653
new in 2025: €16,653
- Staff costs +€7,306
up €7,306 (+11.6%), from €62,891 to €70,197
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 | €852,697 | €834,152 | -€18,545 | -2.2% |
| Fixed assets | 21/28 | €95,137 | €86,112 | -€9,026 | -9.5% |
| Tangible fixed assets | 22/27 | €95,137 | €86,112 | -€9,026 | -9.5% |
| Land and buildings | 22 | €95,137 | €86,112 | -€9,026 | -9.5% |
| Current assets | 29/58 | €757,560 | €748,040 | -€9,519 | -1.3% |
| Stocks and contracts in progress | 3 | €33,580 | €25,955 | -€7,625 | -22.7% |
| Stocks | 30/36 | €33,580 | €25,955 | -€7,625 | -22.7% |
| Amounts receivable within one year | 40/41 | €672,054 | €706,795 | +€34,740 | +5.2% |
| Trade receivables | 40 | €672,054 | €706,795 | +€34,740 | +5.2% |
| Cash at bank and in hand | 54/58 | €51,925 | €15,291 | -€36,634 | -70.6% |
| Total equity and liabilities | 10/49 | €852,697 | €834,152 | -€18,545 | -2.2% |
| Equity | 10/15 | €350,153 | €495,106 | +€144,953 | +41.4% |
| Contributions | 10/11 | €43,406 | €43,406 | = | 0.0% |
| Reserves | 13 | €306,747 | €451,700 | +€144,953 | +47.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €287,997 | €432,950 | +€144,953 | +50.3% |
| Amounts payable | 17/49 | €502,544 | €339,046 | -€163,498 | -32.5% |
| Amounts payable within one year | 42/48 | €502,544 | €339,046 | -€163,498 | -32.5% |
| Financial debts | 43 | €325,000 | €150,000 | -€175,000 | -53.8% |
| Credit institutions | 430/8 | €325,000 | €150,000 | -€175,000 | -53.8% |
| Trade debts | 44 | €155,924 | €70,111 | -€85,812 | -55.0% |
| Suppliers | 440/4 | €155,924 | €70,111 | -€85,812 | -55.0% |
| Taxes, remuneration and social security | 45 | €21,620 | €18,934 | -€2,686 | -12.4% |
| Taxes | 450/3 | €8,036 | €9,449 | +€1,413 | +17.6% |
| Remuneration and social security | 454/9 | €13,585 | €9,486 | -€4,099 | -30.2% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Remuneration, social security and pensions | 62 | €62,891 | €70,197 | +€7,306 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,106 | €9,026 | -€26,081 | -74.3% |
| Other operating charges | 640/8 | €119,753 | €69,431 | -€50,322 | -42.0% |
| Gross operating margin | 9900 | €348,743 | €430,084 | +€81,341 | +23.3% |
| Operating profit (loss) | 9901 | €130,993 | €281,430 | +€150,438 | +115% |
| Financial income | 75/76B | €387 | €191 | -€196 | -50.6% |
| Recurring financial income | 75 | €387 | €191 | -€196 | -50.6% |
| Non-recurring financial income | 76B | €387 | - | -€387 | |
| Financial charges | 65/66B | €25,814 | €20,016 | -€5,798 | -22.5% |
| Recurring financial charges | 65 | €25,814 | €20,016 | -€5,798 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €105,566 | €261,605 | +€156,040 | +148% |
| Income taxes | 67/77 | - | €16,653 | +€16,653 | |
| Profit (loss) for the period | 9904 | €105,566 | €244,953 | +€139,387 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €105,566 | €244,953 | +€139,387 | +132% |
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 14 October 2026 via checked.be.