Jiff: 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.
Jiff
Largest movements
- Tangible fixed assets -€8,550
down €8,550 (-5.0%), from €169,650 to €161,100
- Profit (loss) carried forward -€14,091
down €14,091 (-10.3%), from -€137,213 to -€151,304
- Debts after one year -€6,500
down €6,500 (-14.4%), from €45,236 to €38,736
- Other debts +€5,761
new in 2025: €5,761
- Gross operating margin -€11,076
down €11,076 (-94.5%), from €11,725 to €649
- Financial income -€814
down €814 (-39.8%), from €2,046 to €1,232
- Other operating charges +€197
up €197 (+3.1%), from €6,385 to €6,581
- Financial charges -€167
down €167 (-16.4%), from €1,021 to €854
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 | €364,587 | €353,732 | -€10,855 | -3.0% |
| Fixed assets | 21/28 | €171,854 | €161,350 | -€10,504 | -6.1% |
| Tangible fixed assets | 22/27 | €169,650 | €161,100 | -€8,550 | -5.0% |
| Land and buildings | 22 | €169,650 | €161,100 | -€8,550 | -5.0% |
| Financial fixed assets | 28 | €2,204 | €250 | -€1,954 | -88.7% |
| Current assets | 29/58 | €192,733 | €192,382 | -€351 | -0.2% |
| Stocks and contracts in progress | 3 | €79,634 | €82,535 | +€2,901 | +3.6% |
| Stocks | 30/36 | €79,634 | €82,535 | +€2,901 | +3.6% |
| Amounts receivable within one year | 40/41 | €3,720 | €573 | -€3,147 | -84.6% |
| Trade receivables | 40 | €314 | €73 | -€240 | -76.6% |
| Other amounts receivable | 41 | €3,406 | €500 | -€2,907 | -85.3% |
| Cash at bank and in hand | 54/58 | €108,801 | €108,616 | -€186 | -0.2% |
| Deferred charges and accrued income | 490/1 | €578 | €659 | +€81 | +14.0% |
| Total equity and liabilities | 10/49 | €364,587 | €353,732 | -€10,855 | -3.0% |
| Equity | 10/15 | €304,585 | €290,494 | -€14,091 | -4.6% |
| Contributions | 10/11 | €432,749 | €432,749 | = | 0.0% |
| Capital | 10 | €432,749 | €432,749 | = | 0.0% |
| Issued capital | 100 | €432,749 | €432,749 | = | 0.0% |
| Reserves | 13 | €9,048 | €9,048 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,048 | €9,048 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Other | 1319 | €5,949 | €5,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,213 | -€151,304 | -€14,091 | -10.3% |
| Amounts payable | 17/49 | €60,002 | €63,239 | +€3,237 | +5.4% |
| Amounts payable after more than one year | 17 | €45,236 | €38,736 | -€6,500 | -14.4% |
| Financial debts | 170/4 | €45,236 | €38,736 | -€6,500 | -14.4% |
| Amounts payable within one year | 42/48 | €14,766 | €24,503 | +€9,737 | +65.9% |
| Trade debts | 44 | €9,523 | €11,929 | +€2,406 | +25.3% |
| Suppliers | 440/4 | €9,523 | €11,929 | +€2,406 | +25.3% |
| Taxes, remuneration and social security | 45 | €5,243 | €6,813 | +€1,570 | +29.9% |
| Taxes | 450/3 | €5,243 | €6,813 | +€1,570 | +29.9% |
| Other amounts payable | 47/48 | - | €5,761 | +€5,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,550 | €8,550 | = | 0.0% |
| Other operating charges | 640/8 | €6,385 | €6,581 | +€197 | +3.1% |
| Gross operating margin | 9900 | €11,725 | €649 | -€11,076 | -94.5% |
| Operating profit (loss) | 9901 | -€3,210 | -€14,483 | -€11,273 | -351% |
| Financial income | 75/76B | €2,046 | €1,232 | -€814 | -39.8% |
| Recurring financial income | 75 | €2,046 | €1,232 | -€814 | -39.8% |
| Financial charges | 65/66B | €1,021 | €854 | -€167 | -16.4% |
| Recurring financial charges | 65 | €1,021 | €854 | -€167 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,185 | -€14,105 | -€11,920 | -545% |
| Income taxes | 67/77 | - | -€14 | -€14 | |
| Profit (loss) for the period | 9904 | -€2,185 | -€14,091 | -€11,906 | -545% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,185 | -€14,091 | -€11,906 | -545% |
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 15 October 2026 via checked.be.