JIEDI: 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.
JIEDI
Largest movements
- Cash -€43,844
down €43,844 (-23.4%), from €187,076 to €143,232
mainly Contributions, distributions and other (-€54,306) and Other debts (-€41,816)
- Other debts -€41,816
down €41,816 (-37.9%), from €110,194 to €68,378
- Gross operating margin -€10,532
down €10,532 (-12.4%), from €84,797 to €74,265
- Taxes -€3,014
down €3,014 (-14.0%), from €21,549 to €18,535
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 | €189,784 | €146,066 | -€43,718 | -23.0% |
| Fixed assets | 21/28 | €1,940 | €1,554 | -€385 | -19.9% |
| Tangible fixed assets | 22/27 | €1,940 | €1,554 | -€385 | -19.9% |
| Furniture and vehicles | 24 | €1,940 | €1,554 | -€385 | -19.9% |
| Current assets | 29/58 | €187,844 | €144,511 | -€43,333 | -23.1% |
| Amounts receivable within one year | 40/41 | €202 | €1,279 | +€1,078 | +534.2% |
| Other amounts receivable | 41 | €202 | €1,279 | +€1,078 | +534.2% |
| Cash at bank and in hand | 54/58 | €187,076 | €143,232 | -€43,844 | -23.4% |
| Deferred charges and accrued income | 490/1 | €567 | €0 | -€567 | -100.0% |
| Total equity and liabilities | 10/49 | €189,784 | €146,066 | -€43,718 | -23.0% |
| Equity | 10/15 | €76,616 | €76,616 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €71,616 | €71,616 | = | 0.0% |
| Distributable reserves | 133 | €71,616 | €71,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €113,168 | €69,449 | -€43,718 | -38.6% |
| Amounts payable within one year | 42/48 | €113,168 | €69,449 | -€43,718 | -38.6% |
| Trade debts | 44 | €1,370 | €1,044 | -€326 | -23.8% |
| Suppliers | 440/4 | €1,370 | €1,044 | -€326 | -23.8% |
| Taxes, remuneration and social security | 45 | €1,604 | €27 | -€1,576 | -98.3% |
| Taxes | 450/3 | €1,604 | €27 | -€1,576 | -98.3% |
| Other amounts payable | 47/48 | €110,194 | €68,378 | -€41,816 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | €880 | +€186 | +26.7% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €84,797 | €74,265 | -€10,532 | -12.4% |
| Operating profit (loss) | 9901 | €83,575 | €72,841 | -€10,734 | -12.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €107 | €0 | -€107 | -100.0% |
| Recurring financial charges | 65 | €107 | €0 | -€107 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €83,468 | €72,841 | -€10,627 | -12.7% |
| Income taxes | 67/77 | €21,549 | €18,535 | -€3,014 | -14.0% |
| Profit (loss) for the period | 9904 | €61,919 | €54,306 | -€7,613 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,919 | €54,306 | -€7,613 | -12.3% |
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 5 October 2026 via checked.be.