Jigert: what changed
Two fiscal 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.
Jigert
Largest movements
- Current investments -€123,764
down €123,764 (-54.9%), from €225,309 to €101,545
- Cash +€55,220
up €55,220 (+261.7%), from €21,100 to €76,321
mainly Net result for the year (+€179,802) and Current investments (+€123,764)
- Tangible fixed assets +€34,438
up €34,438 (+371.7%), from €9,265 to €43,703
of which Land and buildings: +€38,307
- Receivables within one year +€7,418
up €7,418 (+176.4%), from €4,206 to €11,625
of which Trade receivables: +€7,798
- Other debts -€56,000
down €56,000 (-32.0%), from €175,000 to €119,000
- Trade debts +€23,098
up €23,098 (+81129.9%), from €28 to €23,126
- Current portion of long-term debt +€16,837
new in 2025: €16,837
- Tax, wage and social debts -€11,404
down €11,404 (-27.1%), from €42,037 to €30,633
of which Taxes: -€11,404
- Financial income -€3,873
down €3,873 (-68.9%), from €5,619 to €1,746
- Gross operating margin -€3,125
down €3,125 (-1.3%), from €249,361 to €246,236
- Taxes -€3,016
down €3,016 (-5.0%), from €60,693 to €57,676
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.
Cash bridge derived
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 | €261,004 | €233,337 | -€27,667 | -10.6% |
| Fixed assets | 21/28 | €9,265 | €43,703 | +€34,438 | +371.7% |
| Tangible fixed assets | 22/27 | €9,265 | €43,703 | +€34,438 | +371.7% |
| Land and buildings | 22 | - | €38,307 | +€38,307 | |
| Furniture and vehicles | 24 | €9,265 | €5,396 | -€3,869 | -41.8% |
| Current assets | 29/58 | €251,740 | €189,635 | -€62,105 | -24.7% |
| Amounts receivable within one year | 40/41 | €4,206 | €11,625 | +€7,418 | +176.4% |
| Trade receivables | 40 | - | €7,798 | +€7,798 | |
| Other amounts receivable | 41 | €4,206 | €3,827 | -€380 | -9.0% |
| Current investments | 50/53 | €225,309 | €101,545 | -€123,764 | -54.9% |
| Cash at bank and in hand | 54/58 | €21,100 | €76,321 | +€55,220 | +261.7% |
| Deferred charges and accrued income | 490/1 | €1,124 | €144 | -€980 | -87.2% |
| Total equity and liabilities | 10/49 | €261,004 | €233,337 | -€27,667 | -10.6% |
| Equity | 10/15 | €43,939 | €43,741 | -€198 | -0.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,939 | €40,741 | -€198 | -0.5% |
| Distributable reserves | 133 | €40,939 | €40,741 | -€198 | -0.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €217,065 | €189,596 | -€27,469 | -12.7% |
| Amounts payable within one year | 42/48 | €217,065 | €189,596 | -€27,469 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | - | €16,837 | +€16,837 | |
| Trade debts | 44 | €28 | €23,126 | +€23,098 | +81129.9% |
| Suppliers | 440/4 | €28 | €23,126 | +€23,098 | +81129.9% |
| Taxes, remuneration and social security | 45 | €42,037 | €30,633 | -€11,404 | -27.1% |
| Taxes | 450/3 | €42,037 | €30,633 | -€11,404 | -27.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €175,000 | €119,000 | -€56,000 | -32.0% |
| Non-recurring operating income | 76A | €9,862 | €12,849 | +€2,987 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,582 | €8,704 | +€1,121 | +14.8% |
| Other operating charges | 640/8 | €897 | €949 | +€52 | +5.8% |
| Non-recurring operating charges | 66A | €674 | - | -€674 | |
| Gross operating margin | 9900 | €249,361 | €246,236 | -€3,125 | -1.3% |
| Operating profit (loss) | 9901 | €240,208 | €236,583 | -€3,624 | -1.5% |
| Financial income | 75/76B | €5,619 | €1,746 | -€3,873 | -68.9% |
| Recurring financial income | 75 | €5,619 | €1,746 | -€3,873 | -68.9% |
| Financial charges | 65/66B | €198 | €850 | +€652 | +329.9% |
| Recurring financial charges | 65 | €198 | €850 | +€652 | +329.9% |
| Profit (loss) for the period before taxes | 9903 | €245,629 | €237,479 | -€8,150 | -3.3% |
| Income taxes | 67/77 | €60,693 | €57,676 | -€3,016 | -5.0% |
| Profit (loss) for the period | 9904 | €184,936 | €179,802 | -€5,134 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €184,936 | €179,802 | -€5,134 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.