JIJ EN IK: what changed
JIJ EN IK
Largest movements
- Tangible fixed assets +€10,663
up €10,663 (+44.6%), from €23,906 to €34,569
of which Furniture and vehicles: +€9,540
- Receivables within one year +€4,522
up €4,522 (+7.1%), from €64,094 to €68,616
of which Other amounts receivable: +€2,688
- Cash +€1,768
up €1,768 (+10.0%), from €17,674 to €19,442
mainly Tax, wage and social debts (+€15,733) and Depreciation (+€8,483)
- Tax, wage and social debts +€15,733
up €15,733 (+74.7%), from €21,072 to €36,806
- Trade debts -€1,566
down €1,566 (-32.0%), from €4,896 to €3,329
- Other debts +€1,485
up €1,485 (+8.1%), from €18,412 to €19,897
- Staff costs +€57,352
up €57,352 (+55.2%), from €103,905 to €161,257
- Taxes -€15,500
down €15,500 (-91.3%), from €16,983 to €1,483
- Gross operating margin -€14,918
down €14,918 (-8.0%), from €185,599 to €170,681
- Financial income +€5,883
up €5,883 (+19,608,567%), from €0 to €5,883
- Depreciation +€4,655
up €4,655 (+122%), from €3,828 to €8,483
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,907 | €122,627 | +€16,720 | +15.8% |
| Fixed assets | 21/28 | €23,906 | €34,569 | +€10,663 | +44.6% |
| Tangible fixed assets | 22/27 | €23,906 | €34,569 | +€10,663 | +44.6% |
| Plant, machinery and equipment | 23 | €15,172 | €16,295 | +€1,123 | +7.4% |
| Furniture and vehicles | 24 | €8,734 | €18,274 | +€9,540 | +109% |
| Current assets | 29/58 | €82,001 | €88,058 | +€6,057 | +7.4% |
| Amounts receivable within one year | 40/41 | €64,094 | €68,616 | +€4,522 | +7.1% |
| Trade receivables | 40 | €5,010 | €6,844 | +€1,834 | +36.6% |
| Other amounts receivable | 41 | €59,084 | €61,772 | +€2,688 | +4.5% |
| Cash at bank and in hand | 54/58 | €17,674 | €19,442 | +€1,768 | +10.0% |
| Deferred charges and accrued income | 490/1 | €233 | €0 | -€233 | -100% |
| Total equity and liabilities | 10/49 | €105,907 | €122,627 | +€16,720 | +15.8% |
| Equity | 10/15 | €61,527 | €62,595 | +€1,068 | +1.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,527 | €59,595 | +€1,068 | +1.8% |
| Distributable reserves | 133 | €58,527 | €59,595 | +€1,068 | +1.8% |
| Amounts payable | 17/49 | €44,380 | €60,032 | +€15,652 | +35.3% |
| Amounts payable within one year | 42/48 | €44,380 | €60,032 | +€15,652 | +35.3% |
| Trade debts | 44 | €4,896 | €3,329 | -€1,566 | -32.0% |
| Suppliers | 440/4 | €4,896 | €3,329 | -€1,566 | -32.0% |
| Taxes, remuneration and social security | 45 | €21,072 | €36,806 | +€15,733 | +74.7% |
| Remuneration and social security | 454/9 | €21,072 | €36,806 | +€15,733 | +74.7% |
| Other amounts payable | 47/48 | €18,412 | €19,897 | +€1,485 | +8.1% |
| Remuneration, social security and pensions | 62 | €103,905 | €161,257 | +€57,352 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,828 | €8,483 | +€4,655 | +122% |
| Other operating charges | 640/8 | €822 | €1,271 | +€450 | +54.7% |
| Gross operating margin | 9900 | €185,599 | €170,681 | -€14,918 | -8.0% |
| Operating profit (loss) | 9901 | €77,045 | -€330 | -€77,375 | |
| Financial income | 75/76B | €0 | €5,883 | +€5,883 | +19,608,567% |
| Recurring financial income | 75 | €0 | €5,883 | +€5,883 | +19,608,567% |
| Financial charges | 65/66B | €1,534 | €3,001 | +€1,467 | +95.6% |
| Recurring financial charges | 65 | €1,534 | €3,001 | +€1,467 | +95.6% |
| Profit (loss) for the period before taxes | 9903 | €75,510 | €2,551 | -€72,959 | -96.6% |
| Income taxes | 67/77 | €16,983 | €1,483 | -€15,500 | -91.3% |
| Profit (loss) for the period | 9904 | €58,527 | €1,068 | -€57,459 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,527 | €1,068 | -€57,459 | -98.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.