Jiga: 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.
Jiga
Largest movements
- Cash -€20,233
down €20,233 (-22.5%), from €89,960 to €69,727
mainly Investment in fixed assets (net) (-€23,453) and Tax, wage and social debts (-€13,277)
- Tangible fixed assets +€19,508
up €19,508 (+226%), from €8,638 to €28,146
- Receivables within one year -€15,929
down €15,929 (-51.0%), from €31,215 to €15,286
of which Other amounts receivable: -€12,802
- Tax, wage and social debts -€13,277
down €13,277 (-75.4%), from €17,606 to €4,329
of which Taxes: -€13,629
- Trade debts -€11,945
no longer reported in 2024 (was €11,945)
- Reserves +€6,963
up €6,963 (+7.8%), from €89,475 to €96,437
of which Distributable reserves: +€6,963
- Other debts +€1,541
new in 2024: €1,541
- Gross operating margin -€11,936
down €11,936 (-26.1%), from €45,746 to €33,811
- Taxes -€6,717
down €6,717 (-65.6%), from €10,238 to €3,521
- Staff costs +€3,624
up €3,624 (+35.9%), from €10,098 to €13,722
- Depreciation +€2,089
up €2,089 (+113%), from €1,855 to €3,945
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,625 | €120,908 | -€16,717 | -12.1% |
| Fixed assets | 21/28 | €13,495 | €33,003 | +€19,508 | +145% |
| Tangible fixed assets | 22/27 | €8,638 | €28,146 | +€19,508 | +226% |
| Plant, machinery and equipment | 23 | €8,638 | €28,146 | +€19,508 | +226% |
| Financial fixed assets | 28 | €4,857 | €4,857 | = | 0.0% |
| Current assets | 29/58 | €124,130 | €87,905 | -€36,225 | -29.2% |
| Stocks and contracts in progress | 3 | €1,365 | €1,365 | = | 0.0% |
| Stocks | 30/36 | €1,365 | €1,365 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,215 | €15,286 | -€15,929 | -51.0% |
| Trade receivables | 40 | €18,150 | €15,023 | -€3,127 | -17.2% |
| Other amounts receivable | 41 | €13,065 | €263 | -€12,802 | -98.0% |
| Cash at bank and in hand | 54/58 | €89,960 | €69,727 | -€20,233 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,591 | €1,528 | -€63 | -4.0% |
| Total equity and liabilities | 10/49 | €137,625 | €120,908 | -€16,717 | -12.1% |
| Equity | 10/15 | €108,075 | €115,037 | +€6,963 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,475 | €96,437 | +€6,963 | +7.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,586 | €2,586 | = | 0.0% |
| Distributable reserves | 133 | €85,029 | €91,991 | +€6,963 | +8.2% |
| Amounts payable | 17/49 | €29,550 | €5,870 | -€23,680 | -80.1% |
| Amounts payable within one year | 42/48 | €29,550 | €5,870 | -€23,680 | -80.1% |
| Trade debts | 44 | €11,945 | - | -€11,945 | |
| Suppliers | 440/4 | €11,945 | - | -€11,945 | |
| Taxes, remuneration and social security | 45 | €17,606 | €4,329 | -€13,277 | -75.4% |
| Taxes | 450/3 | €17,151 | €3,521 | -€13,629 | -79.5% |
| Remuneration and social security | 454/9 | €455 | €808 | +€353 | +77.4% |
| Other amounts payable | 47/48 | - | €1,541 | +€1,541 | |
| Non-recurring operating income | 76A | €56 | - | -€56 | |
| Remuneration, social security and pensions | 62 | €10,098 | €13,722 | +€3,624 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,855 | €3,945 | +€2,089 | +113% |
| Other operating charges | 640/8 | €1,259 | €1,667 | +€408 | +32.4% |
| Gross operating margin | 9900 | €45,746 | €33,811 | -€11,936 | -26.1% |
| Operating profit (loss) | 9901 | €32,535 | €14,477 | -€18,057 | -55.5% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €4,013 | €3,993 | -€19 | -0.5% |
| Recurring financial charges | 65 | €4,013 | €3,993 | -€19 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €28,538 | €10,484 | -€18,054 | -63.3% |
| Income taxes | 67/77 | €10,238 | €3,521 | -€6,717 | -65.6% |
| Profit (loss) for the period | 9904 | €18,300 | €6,963 | -€11,338 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,300 | €6,963 | -€11,338 | -62.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.