JIG TECHNOLOGIES: 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.
JIG TECHNOLOGIES
Largest movements
- Tangible fixed assets +€481,005
up €481,005 (+92.7%), from €518,941 to €999,946
of which Land and buildings: +€481,002
- Current investments +€150,000
up €150,000 (+31.3%), from €480,000 to €630,000
- Receivables within one year +€137,321
up €137,321 (+223%), from €61,577 to €198,898
of which Trade receivables: +€125,218
- Cash -€86,246
down €86,246 (-42.7%), from €201,889 to €115,643
mainly Investment in fixed assets (net) (-€562,845) and Current investments (-€150,000)
- Debts after one year +€413,369
up €413,369 (+291%), from €142,016 to €555,385
- Reserves +€264,730
up €264,730 (+31.1%), from €852,031 to €1.1m
of which Distributable reserves: +€184,000
- Current portion of long-term debt -€48,219
down €48,219 (-56.9%), from €84,755 to €36,536
- Provisions +€26,910
up €26,910 (+37.6%), from €71,570 to €98,480
- Tax, wage and social debts +€25,193
up €25,193 (+26.4%), from €95,334 to €120,527
- Gross operating margin +€127,764
up €127,764 (+36.3%), from €352,375 to €480,139
- Depreciation +€44,926
up €44,926 (+122%), from €36,914 to €81,840
- Taxes -€8,107
down €8,107 (-8.4%), from €96,623 to €88,516
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 | €1,269,724 | €1,951,946 | +€682,221 | +53.7% |
| Fixed assets | 21/28 | €524,041 | €1,005,046 | +€481,005 | +91.8% |
| Tangible fixed assets | 22/27 | €518,941 | €999,946 | +€481,005 | +92.7% |
| Land and buildings | 22 | €475,593 | €956,595 | +€481,002 | +101% |
| Plant, machinery and equipment | 23 | €6,135 | €6,262 | +€127 | +2.1% |
| Furniture and vehicles | 24 | €37,213 | €37,089 | -€124 | -0.3% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €745,684 | €946,900 | +€201,216 | +27.0% |
| Amounts receivable within one year | 40/41 | €61,577 | €198,898 | +€137,321 | +223% |
| Trade receivables | 40 | €61,450 | €186,668 | +€125,218 | +204% |
| Other amounts receivable | 41 | €127 | €12,230 | +€12,103 | +9,503% |
| Current investments | 50/53 | €480,000 | €630,000 | +€150,000 | +31.3% |
| Cash at bank and in hand | 54/58 | €201,889 | €115,643 | -€86,246 | -42.7% |
| Deferred charges and accrued income | 490/1 | €2,218 | €2,359 | +€141 | +6.4% |
| Total equity and liabilities | 10/49 | €1,269,724 | €1,951,946 | +€682,221 | +53.7% |
| Equity | 10/15 | €859,739 | €1,124,988 | +€265,249 | +30.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €852,031 | €1,116,761 | +€264,730 | +31.1% |
| Tax-exempt reserves | 132 | €214,711 | €295,441 | +€80,730 | +37.6% |
| Distributable reserves | 133 | €637,320 | €821,320 | +€184,000 | +28.9% |
| Profit (loss) carried forward | 14 | €1,507 | €2,027 | +€520 | +34.5% |
| Provisions and deferred taxes | 16 | €71,570 | €98,480 | +€26,910 | +37.6% |
| Deferred taxes | 168 | €71,570 | €98,480 | +€26,910 | +37.6% |
| Amounts payable | 17/49 | €338,415 | €728,477 | +€390,062 | +115% |
| Amounts payable after more than one year | 17 | €142,016 | €555,385 | +€413,369 | +291% |
| Financial debts | 170/4 | €142,016 | €555,385 | +€413,369 | +291% |
| Amounts payable within one year | 42/48 | €196,399 | €173,092 | -€23,307 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €84,755 | €36,536 | -€48,219 | -56.9% |
| Trade debts | 44 | €12,729 | €16,029 | +€3,299 | +25.9% |
| Suppliers | 440/4 | €12,729 | €16,029 | +€3,299 | +25.9% |
| Taxes, remuneration and social security | 45 | €95,334 | €120,527 | +€25,193 | +26.4% |
| Taxes | 450/3 | €95,334 | €120,527 | +€25,193 | +26.4% |
| Other amounts payable | 47/48 | €3,581 | - | -€3,581 | |
| Non-recurring operating income | 76A | - | €172,146 | +€172,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,914 | €81,840 | +€44,926 | +122% |
| Other operating charges | 640/8 | €5,716 | €4,534 | -€1,182 | -20.7% |
| Gross operating margin | 9900 | €352,375 | €480,139 | +€127,764 | +36.3% |
| Operating profit (loss) | 9901 | €309,746 | €393,765 | +€84,019 | +27.1% |
| Financial income | 75/76B | €233 | €1,244 | +€1,012 | +434% |
| Recurring financial income | 75 | €233 | €1,244 | +€1,012 | +434% |
| Financial charges | 65/66B | €15,568 | €14,334 | -€1,234 | -7.9% |
| Recurring financial charges | 65 | €15,568 | €14,334 | -€1,234 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €294,411 | €380,675 | +€86,265 | +29.3% |
| Transfer from deferred taxes | 780 | - | €16,126 | +€16,126 | |
| Transfer to deferred taxes | 680 | - | €129,109 | +€129,109 | |
| Income taxes | 67/77 | €96,623 | €88,516 | -€8,107 | -8.4% |
| Profit (loss) for the period | 9904 | €197,788 | €179,177 | -€18,611 | -9.4% |
| Transfer from tax-exempt reserves | 789 | - | €48,379 | +€48,379 | |
| Transfer to tax-exempt reserves | 689 | - | €43,036 | +€43,036 | |
| Profit (loss) for the period to be appropriated | 9905 | €197,788 | €184,520 | -€13,268 | -6.7% |
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 16 October 2026 via checked.be.