JiGi: 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.
JiGi
Largest movements
- Financial fixed assets +€489,842
new in 2025: €489,842
- Cash +€117,812
up €117,812 (+3427.4%), from €3,437 to €121,249
mainly Contributions, distributions and other (+€680,242) and Depreciation (+€16,093)
- Tangible fixed assets -€20,005
down €20,005 (-16.5%), from €121,351 to €101,345
of which Other tangible fixed assets: -€19,565
- Receivables within one year +€14,608
up €14,608 (+170.9%), from €8,547 to €23,155
of which Trade receivables: +€14,629
- Contributions +€680,242
up €680,242 (+3401.2%), from €20,000 to €700,242
- Other debts -€71,309
down €71,309 (-72.3%), from €98,663 to €27,354
- Profit (loss) carried forward -€18,374
down €18,374, from €0 to -€18,374
- Accrued charges and deferred income +€8,013
up €8,013 (+144.0%), from €5,566 to €13,579
- Taxes +€13,774
up €13,774 (+947.9%), from €1,453 to €15,227
- Other operating charges +€13,331
up €13,331 (+983.9%), from €1,355 to €14,686
- Gross operating margin +€8,776
up €8,776 (+42.8%), from €20,511 to €29,287
- Financial charges -€2,187
down €2,187 (-55.8%), from €3,919 to €1,732
- Depreciation +€752
up €752 (+4.9%), from €15,341 to €16,093
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 | €136,947 | €736,645 | +€599,698 | +437.9% |
| Fixed assets | 21/28 | €121,351 | €591,187 | +€469,836 | +387.2% |
| Tangible fixed assets | 22/27 | €121,351 | €101,345 | -€20,005 | -16.5% |
| Furniture and vehicles | 24 | €1,148 | €708 | -€440 | -38.3% |
| Other tangible fixed assets | 26 | €120,203 | €100,638 | -€19,565 | -16.3% |
| Financial fixed assets | 28 | - | €489,842 | +€489,842 | |
| Current assets | 29/58 | €15,597 | €145,458 | +€129,861 | +832.6% |
| Amounts receivable within one year | 40/41 | €8,547 | €23,155 | +€14,608 | +170.9% |
| Trade receivables | 40 | €0 | €14,629 | +€14,629 | |
| Other amounts receivable | 41 | €8,547 | €8,526 | -€21 | -0.2% |
| Cash at bank and in hand | 54/58 | €3,437 | €121,249 | +€117,812 | +3427.4% |
| Deferred charges and accrued income | 490/1 | €3,612 | €1,054 | -€2,559 | -70.8% |
| Total equity and liabilities | 10/49 | €136,947 | €736,645 | +€599,698 | +437.9% |
| Equity | 10/15 | €22,000 | €683,867 | +€661,867 | +3008.5% |
| Contributions | 10/11 | €20,000 | €700,242 | +€680,242 | +3401.2% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | -€18,374 | -€18,374 | |
| Amounts payable | 17/49 | €114,947 | €52,777 | -€62,170 | -54.1% |
| Amounts payable within one year | 42/48 | €109,381 | €39,198 | -€70,183 | -64.2% |
| Trade debts | 44 | €9,994 | €11,691 | +€1,697 | +17.0% |
| Suppliers | 440/4 | €9,994 | €11,691 | +€1,697 | +17.0% |
| Taxes, remuneration and social security | 45 | €724 | €154 | -€570 | -78.8% |
| Taxes | 450/3 | €724 | €154 | -€570 | -78.8% |
| Other amounts payable | 47/48 | €98,663 | €27,354 | -€71,309 | -72.3% |
| Accrued charges and deferred income | 492/3 | €5,566 | €13,579 | +€8,013 | +144.0% |
| Non-recurring operating income | 76A | €811 | €50,938 | +€50,128 | +6183.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,341 | €16,093 | +€752 | +4.9% |
| Other operating charges | 640/8 | €1,355 | €14,686 | +€13,331 | +983.9% |
| Gross operating margin | 9900 | €20,511 | €29,287 | +€8,776 | +42.8% |
| Operating profit (loss) | 9901 | €3,815 | -€1,492 | -€5,307 | |
| Financial income | 75/76B | €0 | €77 | +€77 | +387000.0% |
| Recurring financial income | 75 | €0 | €77 | +€77 | +387000.0% |
| Financial charges | 65/66B | €3,919 | €1,732 | -€2,187 | -55.8% |
| Recurring financial charges | 65 | €3,919 | €1,732 | -€2,187 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€104 | -€3,147 | -€3,043 | -2915.0% |
| Income taxes | 67/77 | €1,453 | €15,227 | +€13,774 | +947.9% |
| Profit (loss) for the period | 9904 | -€1,558 | -€18,374 | -€16,817 | -1079.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,558 | -€18,374 | -€16,817 | -1079.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.