JIFAST: 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.
JIFAST
Largest movements
- Receivables within one year +€34,021
up €34,021 (+68.7%), from €49,519 to €83,540
of which Trade receivables: +€31,770
- Stocks and contracts -€30,866
down €30,866 (-57.2%), from €53,924 to €23,058
- Cash -€21,629
down €21,629 (-99.5%), from €21,732 to €103
mainly Other debts (-€35,491) and Receivables within one year (-€34,021)
- Other debts -€35,491
down €35,491 (-33.3%), from €106,474 to €70,983
- Trade debts +€16,853
up €16,853 (+1156.3%), from €1,458 to €18,311
- Gross operating margin -€3,405
down €3,405 (-84.7%), from €4,019 to €614
- Depreciation -€1,051
down €1,051 (-90.4%), from €1,163 to €111
- Other operating charges +€791
new in 2025: €791
- Financial income +€492
new in 2025: €492
- Taxes -€468
down €468 (-97.8%), from €478 to €11
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 | €125,286 | €106,701 | -€18,585 | -14.8% |
| Formation expenses | 20 | €111 | - | -€111 | |
| Current assets | 29/58 | €125,174 | €106,701 | -€18,474 | -14.8% |
| Stocks and contracts in progress | 3 | €53,924 | €23,058 | -€30,866 | -57.2% |
| Stocks | 30/36 | €53,924 | €23,058 | -€30,866 | -57.2% |
| Amounts receivable within one year | 40/41 | €49,519 | €83,540 | +€34,021 | +68.7% |
| Trade receivables | 40 | €40,630 | €72,400 | +€31,770 | +78.2% |
| Other amounts receivable | 41 | €8,889 | €11,140 | +€2,251 | +25.3% |
| Cash at bank and in hand | 54/58 | €21,732 | €103 | -€21,629 | -99.5% |
| Total equity and liabilities | 10/49 | €125,286 | €106,701 | -€18,585 | -14.8% |
| Equity | 10/15 | €16,876 | €16,918 | +€42 | +0.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,876 | €1,918 | +€42 | +2.3% |
| Amounts payable | 17/49 | €108,410 | €89,783 | -€18,627 | -17.2% |
| Amounts payable within one year | 42/48 | €108,410 | €89,783 | -€18,627 | -17.2% |
| Trade debts | 44 | €1,458 | €18,311 | +€16,853 | +1156.3% |
| Suppliers | 440/4 | €1,458 | €18,311 | +€16,853 | +1156.3% |
| Taxes, remuneration and social security | 45 | €478 | €489 | +€11 | +2.2% |
| Taxes | 450/3 | €478 | €489 | +€11 | +2.2% |
| Other amounts payable | 47/48 | €106,474 | €70,983 | -€35,491 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,163 | €111 | -€1,051 | -90.4% |
| Other operating charges | 640/8 | - | €791 | +€791 | |
| Gross operating margin | 9900 | €4,019 | €614 | -€3,405 | -84.7% |
| Operating profit (loss) | 9901 | €2,856 | -€289 | -€3,145 | |
| Financial income | 75/76B | - | €492 | +€492 | |
| Recurring financial income | 75 | - | €492 | +€492 | |
| Financial charges | 65/66B | €502 | €150 | -€352 | -70.1% |
| Recurring financial charges | 65 | €502 | €150 | -€352 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | €2,354 | €53 | -€2,301 | -97.8% |
| Income taxes | 67/77 | €478 | €11 | -€468 | -97.8% |
| Profit (loss) for the period | 9904 | €1,876 | €42 | -€1,833 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,876 | €42 | -€1,833 | -97.7% |
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 10 October 2026 via checked.be.