JIGAS COMMUNICATION: 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.
JIGAS COMMUNICATION
Largest movements
- Cash +€17,879
up €17,879 (+377%), from €4,747 to €22,627
mainly Net result for the year (+€29,105) and Other debts (+€11,900)
- Tangible fixed assets -€6,773
down €6,773 (-29.2%), from €23,217 to €16,444
of which Furniture and vehicles: -€6,392
- Other debts +€11,900
up €11,900 (+142%), from €8,400 to €20,300
- Debts after one year -€8,660
no longer reported in 2025 (was €8,660)
- Tax, wage and social debts +€8,649
up €8,649 (+148%), from €5,842 to €14,492
- Accrued charges and deferred income -€1,034
no longer reported in 2025 (was €1,034)
- Gross operating margin +€25,916
up €25,916 (+97.0%), from €26,705 to €52,621
- Taxes +€8,600
up €8,600 (+165%), from €5,204 to €13,804
- Other operating charges +€849
up €849 (+61.5%), from €1,380 to €2,229
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 | €56,447 | €67,563 | +€11,116 | +19.7% |
| Fixed assets | 21/28 | €24,407 | €17,634 | -€6,773 | -27.7% |
| Tangible fixed assets | 22/27 | €23,217 | €16,444 | -€6,773 | -29.2% |
| Plant, machinery and equipment | 23 | €802 | €421 | -€381 | -47.5% |
| Furniture and vehicles | 24 | €22,415 | €16,023 | -€6,392 | -28.5% |
| Financial fixed assets | 28 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €32,040 | €49,928 | +€17,889 | +55.8% |
| Amounts receivable within one year | 40/41 | €27,293 | €27,302 | +€9 | 0.0% |
| Trade receivables | 40 | €25,481 | €26,733 | +€1,253 | +4.9% |
| Other amounts receivable | 41 | €1,812 | €568 | -€1,243 | -68.6% |
| Cash at bank and in hand | 54/58 | €4,747 | €22,627 | +€17,879 | +377% |
| Total equity and liabilities | 10/49 | €56,447 | €67,563 | +€11,116 | +19.7% |
| Equity | 10/15 | €31,454 | €31,559 | +€105 | +0.3% |
| Contributions | 10/11 | €16,733 | €16,733 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,862 | €12,967 | +€105 | +0.8% |
| Amounts payable | 17/49 | €24,993 | €36,004 | +€11,011 | +44.1% |
| Amounts payable after more than one year | 17 | €8,660 | - | -€8,660 | |
| Financial debts | 170/4 | €8,660 | - | -€8,660 | |
| Amounts payable within one year | 42/48 | €15,298 | €36,004 | +€20,705 | +135% |
| Trade debts | 44 | €1,056 | €1,212 | +€156 | +14.8% |
| Suppliers | 440/4 | €1,056 | €1,212 | +€156 | +14.8% |
| Taxes, remuneration and social security | 45 | €5,842 | €14,492 | +€8,649 | +148% |
| Taxes | 450/3 | €5,842 | €14,492 | +€8,649 | +148% |
| Other amounts payable | 47/48 | €8,400 | €20,300 | +€11,900 | +142% |
| Accrued charges and deferred income | 492/3 | €1,034 | - | -€1,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,999 | €6,773 | -€226 | -3.2% |
| Other operating charges | 640/8 | €1,380 | €2,229 | +€849 | +61.5% |
| Gross operating margin | 9900 | €26,705 | €52,621 | +€25,916 | +97.0% |
| Operating profit (loss) | 9901 | €18,326 | €43,620 | +€25,294 | +138% |
| Financial income | 75/76B | €1 | €12 | +€10 | +821% |
| Recurring financial income | 75 | €1 | €12 | +€10 | +821% |
| Financial charges | 65/66B | €1,045 | €723 | -€322 | -30.8% |
| Recurring financial charges | 65 | €1,045 | €723 | -€322 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €17,282 | €42,909 | +€25,627 | +148% |
| Income taxes | 67/77 | €5,204 | €13,804 | +€8,600 | +165% |
| Profit (loss) for the period | 9904 | €12,079 | €29,105 | +€17,026 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €12,079 | €29,105 | +€17,026 | +141% |
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 19 October 2026 via checked.be.