JIH: 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.
JIH
Largest movements
- Tangible fixed assets -€30,469
down €30,469 (-56.3%), from €54,142 to €23,673
of which Furniture and vehicles: -€22,888
- Receivables within one year -€12,374
down €12,374 (-92.8%), from €13,333 to €959
of which Trade receivables: -€13,333
- Financial fixed assets +€7,500
new in 2024: €7,500
- Stocks and contracts +€5,750
up €5,750 (+767%), from €750 to €6,500
- Cash +€1,772
up €1,772 (+13.3%), from €13,369 to €15,141
mainly Investment in fixed assets (net) (+€15,147) and Receivables within one year (+€12,374)
- Debts after one year -€12,656
no longer reported in 2024 (was €12,656)
- Trade debts -€9,898
down €9,898 (-68.4%), from €14,469 to €4,570
- Current portion of long-term debt -€5,659
no longer reported in 2024 (was €5,659)
- Profit (loss) carried forward +€3,999
up €3,999 (+12.5%), from €32,001 to €36,000
- Tax, wage and social debts -€3,607
down €3,607 (-48.7%), from €7,403 to €3,796
of which Taxes: -€2,007
- Purchases and services +€21,406
up €21,406 (+14.4%), from €149,058 to €170,464
- Turnover +€20,964
up €20,964 (+12.1%), from €172,892 to €193,856
- Other operating charges +€11,471
up €11,471 (+653%), from €1,758 to €13,229
- Gross operating margin -€10,314
down €10,314 (-27.0%), from €38,243 to €27,929
- Depreciation -€2,742
down €2,742 (-26.0%), from €10,564 to €7,822
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,360 | €54,539 | -€27,821 | -33.8% |
| Fixed assets | 21/28 | €54,142 | €31,173 | -€22,969 | -42.4% |
| Tangible fixed assets | 22/27 | €54,142 | €23,673 | -€30,469 | -56.3% |
| Plant, machinery and equipment | 23 | €28,901 | €21,320 | -€7,581 | -26.2% |
| Furniture and vehicles | 24 | €25,242 | €2,353 | -€22,888 | -90.7% |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €28,217 | €23,365 | -€4,852 | -17.2% |
| Stocks and contracts in progress | 3 | €750 | €6,500 | +€5,750 | +767% |
| Stocks | 30/36 | €750 | €6,500 | +€5,750 | +767% |
| Amounts receivable within one year | 40/41 | €13,333 | €959 | -€12,374 | -92.8% |
| Trade receivables | 40 | €13,333 | - | -€13,333 | |
| Other amounts receivable | 41 | - | €959 | +€959 | |
| Cash at bank and in hand | 54/58 | €13,369 | €15,141 | +€1,772 | +13.3% |
| Deferred charges and accrued income | 490/1 | €765 | €765 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,360 | €54,539 | -€27,821 | -33.8% |
| Equity | 10/15 | €42,173 | €46,172 | +€3,999 | +9.5% |
| Contributions | 10/11 | €8,313 | €8,313 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,001 | €36,000 | +€3,999 | +12.5% |
| Amounts payable | 17/49 | €40,187 | €8,366 | -€31,820 | -79.2% |
| Amounts payable after more than one year | 17 | €12,656 | - | -€12,656 | |
| Financial debts | 170/4 | €12,656 | - | -€12,656 | |
| Amounts payable within one year | 42/48 | €27,530 | €8,366 | -€19,164 | -69.6% |
| Current portion of amounts payable after more than one year | 42 | €5,659 | - | -€5,659 | |
| Trade debts | 44 | €14,469 | €4,570 | -€9,898 | -68.4% |
| Suppliers | 440/4 | €14,469 | €4,570 | -€9,898 | -68.4% |
| Taxes, remuneration and social security | 45 | €7,403 | €3,796 | -€3,607 | -48.7% |
| Taxes | 450/3 | €5,803 | €3,796 | -€2,007 | -34.6% |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Turnover | 70 | €172,892 | €193,856 | +€20,964 | +12.1% |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Goods, raw materials, services and sundry goods | 60/61 | €149,058 | €170,464 | +€21,406 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,564 | €7,822 | -€2,742 | -26.0% |
| Other operating charges | 640/8 | €1,758 | €13,229 | +€11,471 | +653% |
| Gross operating margin | 9900 | €38,243 | €27,929 | -€10,314 | -27.0% |
| Operating profit (loss) | 9901 | €25,922 | €6,878 | -€19,044 | -73.5% |
| Financial income | 75/76B | €3 | €2 | -€1 | -44.2% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -44.2% |
| Financial charges | 65/66B | €199 | €1,974 | +€1,776 | +893% |
| Recurring financial charges | 65 | €199 | €1,974 | +€1,776 | +893% |
| Profit (loss) for the period before taxes | 9903 | €25,726 | €4,905 | -€20,821 | -80.9% |
| Income taxes | 67/77 | €2,030 | €906 | -€1,124 | -55.4% |
| Profit (loss) for the period | 9904 | €23,696 | €3,999 | -€19,697 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,696 | €3,999 | -€19,697 | -83.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.