JIHOLABO: 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.
JIHOLABO
Largest movements
- Receivables within one year -€9,168
down €9,168 (-2.0%), from €447,315 to €438,147
of which Trade receivables: -€17,435
- Trade debts -€56,076
down €56,076 (-26.9%), from €208,489 to €152,412
- Tax, wage and social debts +€31,107
up €31,107 (+19.5%), from €159,729 to €190,836
of which Taxes: +€27,747
- Current portion of long-term debt +€19,863
up €19,863 (+904%), from €2,197 to €22,059
- Other debts -€10,015
down €10,015 (-3.6%), from €279,746 to €269,731
- Profit (loss) carried forward +€5,809
up €5,809 (+2.6%), from -€225,155 to -€219,346
- Gross operating margin +€71,987
up €71,987 (+39.3%), from €183,049 to €255,036
- Staff costs +€11,959
up €11,959 (+5.3%), from €226,232 to €238,191
- Financial income -€3,270
down €3,270 (-97.1%), from €3,369 to €99
- Other operating charges -€3,028
down €3,028 (-74.3%), from €4,072 to €1,045
- Financial charges +€2,629
up €2,629 (+48.0%), from €5,475 to €8,104
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 | €482,739 | €473,426 | -€9,313 | -1.9% |
| Fixed assets | 21/28 | €10,077 | €11,914 | +€1,838 | +18.2% |
| Tangible fixed assets | 22/27 | €9,768 | €11,606 | +€1,838 | +18.8% |
| Plant, machinery and equipment | 23 | €9,768 | €11,606 | +€1,838 | +18.8% |
| Financial fixed assets | 28 | €308 | €308 | = | 0.0% |
| Current assets | 29/58 | €472,663 | €461,512 | -€11,151 | -2.4% |
| Amounts receivable within one year | 40/41 | €447,315 | €438,147 | -€9,168 | -2.0% |
| Trade receivables | 40 | €417,824 | €400,390 | -€17,435 | -4.2% |
| Other amounts receivable | 41 | €29,491 | €37,758 | +€8,267 | +28.0% |
| Cash at bank and in hand | 54/58 | €25,348 | €23,365 | -€1,983 | -7.8% |
| Total equity and liabilities | 10/49 | €482,739 | €473,426 | -€9,313 | -1.9% |
| Equity | 10/15 | -€197,421 | -€191,612 | +€5,809 | +2.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,944 | €2,944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €465 | €465 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,155 | -€219,346 | +€5,809 | +2.6% |
| Amounts payable | 17/49 | €680,160 | €665,038 | -€15,122 | -2.2% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €650,160 | €635,038 | -€15,122 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €2,197 | €22,059 | +€19,863 | +904% |
| Trade debts | 44 | €208,489 | €152,412 | -€56,076 | -26.9% |
| Suppliers | 440/4 | €208,489 | €152,412 | -€56,076 | -26.9% |
| Taxes, remuneration and social security | 45 | €159,729 | €190,836 | +€31,107 | +19.5% |
| Taxes | 450/3 | €67,120 | €94,868 | +€27,747 | +41.3% |
| Remuneration and social security | 454/9 | €92,609 | €95,968 | +€3,359 | +3.6% |
| Other amounts payable | 47/48 | €279,746 | €269,731 | -€10,015 | -3.6% |
| Remuneration, social security and pensions | 62 | €226,232 | €238,191 | +€11,959 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,857 | €1,986 | -€872 | -30.5% |
| Other operating charges | 640/8 | €4,072 | €1,045 | -€3,028 | -74.3% |
| Gross operating margin | 9900 | €183,049 | €255,036 | +€71,987 | +39.3% |
| Operating profit (loss) | 9901 | -€50,113 | €13,814 | +€63,927 | |
| Financial income | 75/76B | €3,369 | €99 | -€3,270 | -97.1% |
| Recurring financial income | 75 | €3,369 | €99 | -€3,270 | -97.1% |
| Financial charges | 65/66B | €5,475 | €8,104 | +€2,629 | +48.0% |
| Recurring financial charges | 65 | €5,475 | €8,104 | +€2,629 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,220 | €5,809 | +€58,029 | |
| Profit (loss) for the period | 9904 | -€52,220 | €5,809 | +€58,029 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,220 | €5,809 | +€58,029 |
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 14 October 2026 via checked.be.