JigYO: 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.
JigYO
Largest movements
- Receivables within one year -€5,423
down €5,423 (-11.0%), from €49,078 to €43,655
of which Other amounts receivable: -€9,237
- Cash +€1,078
new in 2023: €1,078
mainly Receivables within one year (+€5,423) and Net result for the year (+€1,603)
- Tangible fixed assets -€528
down €528 (-72.2%), from €732 to €204
- Accrued charges and deferred income -€2,980
down €2,980 (-100.0%), from €2,980 to €0
- Trade debts -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Short-term financial debts -€1,865
down €1,865 (-100.0%), from €1,865 to €0
- Profit (loss) carried forward +€1,603
up €1,603 (+5.0%), from €31,868 to €33,471
- Tax, wage and social debts +€869
up €869 (+9.1%), from €9,597 to €10,466
- Gross operating margin -€9,874
down €9,874 (-72.5%), from €13,626 to €3,752
- Taxes -€1,861
down €1,861 (-68.2%), from €2,730 to €869
- Financial charges +€643
up €643 (+139.0%), from €463 to €1,106
- Financial income +€355
new in 2023: €355
- Other operating charges -€291
no longer reported in 2023 (was €291)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,810 | €44,937 | -€4,873 | -9.8% |
| Fixed assets | 21/28 | €732 | €204 | -€528 | -72.2% |
| Tangible fixed assets | 22/27 | €732 | €204 | -€528 | -72.2% |
| Plant, machinery and equipment | 23 | €732 | €204 | -€528 | -72.2% |
| Current assets | 29/58 | €49,078 | €44,733 | -€4,344 | -8.9% |
| Amounts receivable within one year | 40/41 | €49,078 | €43,655 | -€5,423 | -11.0% |
| Trade receivables | 40 | €26,412 | €30,227 | +€3,814 | +14.4% |
| Other amounts receivable | 41 | €22,665 | €13,428 | -€9,237 | -40.8% |
| Cash at bank and in hand | 54/58 | - | €1,078 | +€1,078 | |
| Total equity and liabilities | 10/49 | €49,810 | €44,937 | -€4,873 | -9.8% |
| Equity | 10/15 | €32,868 | €34,471 | +€1,603 | +4.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,868 | €33,471 | +€1,603 | +5.0% |
| Amounts payable | 17/49 | €16,942 | €10,466 | -€6,476 | -38.2% |
| Amounts payable within one year | 42/48 | €13,962 | €10,466 | -€3,496 | -25.0% |
| Financial debts | 43 | €1,865 | €0 | -€1,865 | -100.0% |
| Credit institutions | 430/8 | €1,865 | €0 | -€1,865 | -100.0% |
| Trade debts | 44 | €2,500 | €0 | -€2,500 | -100.0% |
| Suppliers | 440/4 | €2,500 | €0 | -€2,500 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,597 | €10,466 | +€869 | +9.1% |
| Taxes | 450/3 | €9,597 | €10,466 | +€869 | +9.1% |
| Accrued charges and deferred income | 492/3 | €2,980 | €0 | -€2,980 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €528 | +€1 | +0.1% |
| Other operating charges | 640/8 | €291 | - | -€291 | |
| Gross operating margin | 9900 | €13,626 | €3,752 | -€9,874 | -72.5% |
| Operating profit (loss) | 9901 | €12,807 | €3,223 | -€9,584 | -74.8% |
| Financial income | 75/76B | - | €355 | +€355 | |
| Recurring financial income | 75 | - | €355 | +€355 | |
| Financial charges | 65/66B | €463 | €1,106 | +€643 | +139.0% |
| Recurring financial charges | 65 | €463 | €1,106 | +€643 | +139.0% |
| Profit (loss) for the period before taxes | 9903 | €12,344 | €2,472 | -€9,872 | -80.0% |
| Income taxes | 67/77 | €2,730 | €869 | -€1,861 | -68.2% |
| Profit (loss) for the period | 9904 | €9,614 | €1,603 | -€8,011 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,614 | €1,603 | -€8,011 | -83.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.