JIGE PUBLICITE: 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.
JIGE PUBLICITE
Largest movements
- Tangible fixed assets +€41,089
up €41,089 (+135%), from €30,338 to €71,428
of which Land and buildings: +€48,316
- Receivables within one year -€10,231
down €10,231 (-14.0%), from €72,887 to €62,656
of which Other amounts receivable: -€6,020
- Deferred charges and accrued income -€1,695
no longer reported in 2025 (was €1,695)
- Debts after one year +€37,756
up €37,756 (+741%), from €5,093 to €42,849
- Profit (loss) carried forward -€14,781
down €14,781 (-104%), from -€14,280 to -€29,061
- Trade debts +€3,965
up €3,965 (+10.5%), from €37,606 to €41,571
- Tax, wage and social debts +€3,052
up €3,052 (+22.9%), from €13,322 to €16,374
of which Remuneration and social security: +€2,866
- Gross operating margin -€24,201
down €24,201 (-34.2%), from €70,753 to €46,551
- Staff costs +€9,303
up €9,303 (+28.6%), from €32,506 to €41,808
- Depreciation -€4,934
down €4,934 (-42.2%), from €11,688 to €6,754
- Financial charges +€4,405
up €4,405 (+133%), from €3,315 to €7,720
- Taxes +€2,211
new in 2025: €2,211
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,920 | €134,084 | +€29,163 | +27.8% |
| Fixed assets | 21/28 | €30,338 | €71,428 | +€41,089 | +135% |
| Tangible fixed assets | 22/27 | €30,338 | €71,428 | +€41,089 | +135% |
| Land and buildings | 22 | €20,531 | €68,847 | +€48,316 | +235% |
| Plant, machinery and equipment | 23 | €1,614 | €1,101 | -€514 | -31.8% |
| Furniture and vehicles | 24 | €8,193 | €1,480 | -€6,713 | -81.9% |
| Current assets | 29/58 | €74,582 | €62,656 | -€11,926 | -16.0% |
| Amounts receivable within one year | 40/41 | €72,887 | €62,656 | -€10,231 | -14.0% |
| Trade receivables | 40 | €56,572 | €52,361 | -€4,211 | -7.4% |
| Other amounts receivable | 41 | €16,315 | €10,295 | -€6,020 | -36.9% |
| Deferred charges and accrued income | 490/1 | €1,695 | - | -€1,695 | |
| Total equity and liabilities | 10/49 | €104,920 | €134,084 | +€29,163 | +27.8% |
| Equity | 10/15 | €33,984 | €19,203 | -€14,781 | -43.5% |
| Contributions | 10/11 | €18,642 | €18,642 | = | 0.0% |
| Reserves | 13 | €29,622 | €29,622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,864 | €1,864 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,864 | €1,864 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,758 | €27,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,280 | -€29,061 | -€14,781 | -104% |
| Amounts payable | 17/49 | €70,936 | €114,881 | +€43,944 | +61.9% |
| Amounts payable after more than one year | 17 | €5,093 | €42,849 | +€37,756 | +741% |
| Financial debts | 170/4 | €5,093 | €42,849 | +€37,756 | +741% |
| Amounts payable within one year | 42/48 | €65,843 | €72,032 | +€6,189 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €5,694 | €4,696 | -€998 | -17.5% |
| Financial debts | 43 | €9,221 | €9,391 | +€170 | +1.8% |
| Credit institutions | 430/8 | €9,221 | €9,391 | +€170 | +1.8% |
| Trade debts | 44 | €37,606 | €41,571 | +€3,965 | +10.5% |
| Suppliers | 440/4 | €37,606 | €41,571 | +€3,965 | +10.5% |
| Taxes, remuneration and social security | 45 | €13,322 | €16,374 | +€3,052 | +22.9% |
| Taxes | 450/3 | €8,852 | €9,038 | +€186 | +2.1% |
| Remuneration and social security | 454/9 | €4,469 | €7,336 | +€2,866 | +64.1% |
| Remuneration, social security and pensions | 62 | €32,506 | €41,808 | +€9,303 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,688 | €6,754 | -€4,934 | -42.2% |
| Other operating charges | 640/8 | €1,627 | €2,843 | +€1,216 | +74.7% |
| Non-recurring operating charges | 66A | €419 | €206 | -€213 | -50.9% |
| Gross operating margin | 9900 | €70,753 | €46,551 | -€24,201 | -34.2% |
| Operating profit (loss) | 9901 | €24,513 | -€5,060 | -€29,573 | |
| Financial income | 75/76B | €421 | €210 | -€212 | -50.2% |
| Recurring financial income | 75 | €421 | €210 | -€212 | -50.2% |
| Financial charges | 65/66B | €3,315 | €7,720 | +€4,405 | +133% |
| Recurring financial charges | 65 | €3,315 | €7,720 | +€4,405 | +133% |
| Profit (loss) for the period before taxes | 9903 | €21,620 | -€12,570 | -€34,190 | |
| Income taxes | 67/77 | - | €2,211 | +€2,211 | |
| Profit (loss) for the period | 9904 | €21,620 | -€14,781 | -€36,401 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,620 | -€14,781 | -€36,401 |
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 26 October 2026 via checked.be.