JIGGER'S: 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.
JIGGER'S
Largest movements
- Tangible fixed assets -€15,898
down €15,898 (-7.7%), from €207,734 to €191,836
of which Land and buildings: -€13,537
- Receivables within one year -€5,192
down €5,192 (-22.5%), from €23,107 to €17,915
of which Trade receivables: -€3,977
- Stocks and contracts -€3,170
down €3,170 (-19.3%), from €16,402 to €13,232
- Cash +€3,046
up €3,046 (+30.5%), from €10,001 to €13,047
mainly Depreciation (+€17,681) and Other debts (+€16,580)
- Profit (loss) carried forward -€31,529
down €31,529 (-20.3%), from -€155,379 to -€186,908
- Other debts +€16,580
up €16,580 (+9.3%), from €178,219 to €194,799
- Debts after one year -€8,462
down €8,462 (-6.1%), from €138,889 to €130,427
- Tax, wage and social debts +€4,989
up €4,989 (+15.6%), from €31,981 to €36,970
of which Taxes: +€4,257
- Accrued charges and deferred income -€3,329
down €3,329 (-80.0%), from €4,162 to €833
- Staff costs -€15,703
down €15,703 (-12.5%), from €125,576 to €109,873
- Gross operating margin +€14,646
up €14,646 (+16.4%), from €89,501 to €104,147
- Other operating charges -€3,493
down €3,493 (-55.8%), from €6,265 to €2,772
- Depreciation -€1,225
down €1,225 (-6.5%), from €18,906 to €17,681
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 | €258,731 | €236,333 | -€22,399 | -8.7% |
| Fixed assets | 21/28 | €207,734 | €191,836 | -€15,898 | -7.7% |
| Tangible fixed assets | 22/27 | €207,734 | €191,836 | -€15,898 | -7.7% |
| Land and buildings | 22 | €194,461 | €180,923 | -€13,537 | -7.0% |
| Plant, machinery and equipment | 23 | €3,114 | €1,530 | -€1,585 | -50.9% |
| Furniture and vehicles | 24 | €2,896 | €4,253 | +€1,357 | +46.9% |
| Other tangible fixed assets | 26 | €7,263 | €5,130 | -€2,133 | -29.4% |
| Current assets | 29/58 | €50,997 | €44,497 | -€6,500 | -12.7% |
| Stocks and contracts in progress | 3 | €16,402 | €13,232 | -€3,170 | -19.3% |
| Stocks | 30/36 | €16,402 | €13,232 | -€3,170 | -19.3% |
| Amounts receivable within one year | 40/41 | €23,107 | €17,915 | -€5,192 | -22.5% |
| Trade receivables | 40 | €21,458 | €17,480 | -€3,977 | -18.5% |
| Other amounts receivable | 41 | €1,649 | €435 | -€1,215 | -73.7% |
| Cash at bank and in hand | 54/58 | €10,001 | €13,047 | +€3,046 | +30.5% |
| Deferred charges and accrued income | 490/1 | €1,487 | €303 | -€1,184 | -79.6% |
| Total equity and liabilities | 10/49 | €258,731 | €236,333 | -€22,399 | -8.7% |
| Equity | 10/15 | -€139,119 | -€170,648 | -€31,529 | -22.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,860 | €3,860 | = | 0.0% |
| Distributable reserves | 133 | €3,860 | €3,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,379 | -€186,908 | -€31,529 | -20.3% |
| Amounts payable | 17/49 | €397,851 | €406,981 | +€9,130 | +2.3% |
| Amounts payable after more than one year | 17 | €138,889 | €130,427 | -€8,462 | -6.1% |
| Financial debts | 170/4 | €138,889 | €130,427 | -€8,462 | -6.1% |
| Amounts payable within one year | 42/48 | €254,800 | €275,720 | +€20,920 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €8,369 | €8,462 | +€93 | +1.1% |
| Trade debts | 44 | €36,231 | €35,490 | -€741 | -2.0% |
| Suppliers | 440/4 | €36,231 | €35,490 | -€741 | -2.0% |
| Taxes, remuneration and social security | 45 | €31,981 | €36,970 | +€4,989 | +15.6% |
| Taxes | 450/3 | €14,530 | €18,787 | +€4,257 | +29.3% |
| Remuneration and social security | 454/9 | €17,451 | €18,183 | +€732 | +4.2% |
| Other amounts payable | 47/48 | €178,219 | €194,799 | +€16,580 | +9.3% |
| Accrued charges and deferred income | 492/3 | €4,162 | €833 | -€3,329 | -80.0% |
| Remuneration, social security and pensions | 62 | €125,576 | €109,873 | -€15,703 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,906 | €17,681 | -€1,225 | -6.5% |
| Other operating charges | 640/8 | €6,265 | €2,772 | -€3,493 | -55.8% |
| Non-recurring operating charges | 66A | - | €1,318 | +€1,318 | |
| Gross operating margin | 9900 | €89,501 | €104,147 | +€14,646 | +16.4% |
| Operating profit (loss) | 9901 | -€61,246 | -€27,496 | +€33,750 | +55.1% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €3,938 | €3,906 | -€32 | -0.8% |
| Recurring financial charges | 65 | €3,938 | €3,906 | -€32 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€65,184 | -€31,394 | +€33,789 | +51.8% |
| Income taxes | 67/77 | €134 | €134 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€65,318 | -€31,529 | +€33,789 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,318 | -€31,529 | +€33,789 | +51.7% |
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 4 October 2026 via checked.be.