JIGIT: 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.
JIGIT
Largest movements
- Cash +€6,330
up €6,330 (+15.1%), from €41,827 to €48,157
mainly Net result for the year (+€17,643) and Tax, wage and social debts (+€7,887)
- Receivables within one year +€4,337
up €4,337 (+15.1%), from €28,771 to €33,107
of which Trade receivables: +€4,121
- Deferred charges and accrued income -€1,925
down €1,925 (-40.8%), from €4,715 to €2,790
- Tangible fixed assets +€1,170
up €1,170 (+8.5%), from €13,686 to €14,856
of which Other tangible fixed assets: +€2,532
- Tax, wage and social debts +€7,887
up €7,887 (+974.9%), from €809 to €8,696
of which Taxes: +€7,793
- Trade debts -€5,173
down €5,173 (-36.6%), from €14,127 to €8,954
- Other debts +€3,875
up €3,875 (+22.9%), from €16,911 to €20,786
- Profit (loss) carried forward +€2,643
up €2,643 (+9.0%), from €29,445 to €32,088
- Gross operating margin +€25,623
up €25,623 (+92.6%), from €27,673 to €53,296
- Depreciation +€816
up €816 (+31.6%), from €2,585 to €3,401
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 | €88,999 | €98,910 | +€9,911 | +11.1% |
| Fixed assets | 21/28 | €13,686 | €14,856 | +€1,170 | +8.5% |
| Tangible fixed assets | 22/27 | €13,686 | €14,856 | +€1,170 | +8.5% |
| Plant, machinery and equipment | 23 | €5,890 | €4,784 | -€1,105 | -18.8% |
| Furniture and vehicles | 24 | €2,092 | €1,835 | -€257 | -12.3% |
| Other tangible fixed assets | 26 | €5,704 | €8,236 | +€2,532 | +44.4% |
| Current assets | 29/58 | €75,313 | €84,054 | +€8,742 | +11.6% |
| Amounts receivable within one year | 40/41 | €28,771 | €33,107 | +€4,337 | +15.1% |
| Trade receivables | 40 | €24,539 | €28,661 | +€4,121 | +16.8% |
| Other amounts receivable | 41 | €4,231 | €4,447 | +€216 | +5.1% |
| Cash at bank and in hand | 54/58 | €41,827 | €48,157 | +€6,330 | +15.1% |
| Deferred charges and accrued income | 490/1 | €4,715 | €2,790 | -€1,925 | -40.8% |
| Total equity and liabilities | 10/49 | €88,999 | €98,910 | +€9,911 | +11.1% |
| Equity | 10/15 | €56,468 | €59,112 | +€2,643 | +4.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €20,024 | €20,024 | = | 0.0% |
| Distributable reserves | 133 | €20,024 | €20,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,445 | €32,088 | +€2,643 | +9.0% |
| Amounts payable | 17/49 | €32,530 | €39,798 | +€7,268 | +22.3% |
| Amounts payable within one year | 42/48 | €31,847 | €38,436 | +€6,590 | +20.7% |
| Trade debts | 44 | €14,127 | €8,954 | -€5,173 | -36.6% |
| Suppliers | 440/4 | €14,127 | €8,954 | -€5,173 | -36.6% |
| Taxes, remuneration and social security | 45 | €809 | €8,696 | +€7,887 | +974.9% |
| Taxes | 450/3 | €809 | €8,602 | +€7,793 | +963.2% |
| Remuneration and social security | 454/9 | - | €95 | +€95 | |
| Other amounts payable | 47/48 | €16,911 | €20,786 | +€3,875 | +22.9% |
| Accrued charges and deferred income | 492/3 | €683 | €1,362 | +€678 | +99.3% |
| Non-recurring operating income | 76A | - | €14,704 | +€14,704 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,585 | €3,401 | +€816 | +31.6% |
| Other operating charges | 640/8 | €995 | €838 | -€157 | -15.8% |
| Non-recurring operating charges | 66A | - | €24,515 | +€24,515 | |
| Gross operating margin | 9900 | €27,673 | €53,296 | +€25,623 | +92.6% |
| Operating profit (loss) | 9901 | €24,093 | €24,542 | +€449 | +1.9% |
| Financial charges | 65/66B | €1,418 | €1,746 | +€328 | +23.2% |
| Recurring financial charges | 65 | €1,418 | €1,746 | +€328 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €22,676 | €22,796 | +€121 | +0.5% |
| Income taxes | 67/77 | €5,369 | €5,153 | -€216 | -4.0% |
| Profit (loss) for the period | 9904 | €17,307 | €17,643 | +€336 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,307 | €17,643 | +€336 | +1.9% |
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 6 October 2026 via checked.be.