JIJC: 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.
JIJC
Largest movements
- Receivables within one year -€128,384
down €128,384 (-98.2%), from €130,730 to €2,346
of which Other amounts receivable: -€123,707
- Stocks and contracts +€58,909
new in 2025: €58,909
- Tangible fixed assets -€47,385
down €47,385 (-6.7%), from €703,050 to €655,665
of which Land and buildings: -€42,474
- Profit (loss) carried forward -€75,513
down €75,513 (-652.3%), from -€11,576 to -€87,088
- Debts after one year -€34,912
down €34,912 (-6.2%), from €559,789 to €524,877
- Gross operating margin +€37,108
up €37,108 (+87.5%), from -€42,417 to -€5,310
- Depreciation +€31,366
up €31,366 (+195.8%), from €16,019 to €47,385
- Financial charges +€16,104
up €16,104 (+457.1%), from €3,523 to €19,627
- Other operating charges -€882
down €882 (-22.9%), from €3,847 to €2,965
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 | €847,376 | €727,152 | -€120,225 | -14.2% |
| Fixed assets | 21/28 | €703,050 | €655,665 | -€47,385 | -6.7% |
| Tangible fixed assets | 22/27 | €703,050 | €655,665 | -€47,385 | -6.7% |
| Land and buildings | 22 | €686,747 | €644,273 | -€42,474 | -6.2% |
| Plant, machinery and equipment | 23 | €1,241 | €410 | -€831 | -67.0% |
| Furniture and vehicles | 24 | €15,063 | €10,982 | -€4,081 | -27.1% |
| Current assets | 29/58 | €144,327 | €71,487 | -€72,839 | -50.5% |
| Stocks and contracts in progress | 3 | - | €58,909 | +€58,909 | |
| Stocks | 30/36 | - | €58,909 | +€58,909 | |
| Amounts receivable within one year | 40/41 | €130,730 | €2,346 | -€128,384 | -98.2% |
| Trade receivables | 40 | €4,678 | €0 | -€4,678 | -100.0% |
| Other amounts receivable | 41 | €126,052 | €2,346 | -€123,707 | -98.1% |
| Cash at bank and in hand | 54/58 | €11,587 | €8,221 | -€3,366 | -29.1% |
| Deferred charges and accrued income | 490/1 | €2,009 | €2,011 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €847,376 | €727,152 | -€120,225 | -14.2% |
| Equity | 10/15 | -€9,076 | -€84,588 | -€75,513 | -832.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€11,576 | -€87,088 | -€75,513 | -652.3% |
| Amounts payable | 17/49 | €856,452 | €811,740 | -€44,712 | -5.2% |
| Amounts payable after more than one year | 17 | €559,789 | €524,877 | -€34,912 | -6.2% |
| Financial debts | 170/4 | €559,789 | €524,877 | -€34,912 | -6.2% |
| Amounts payable within one year | 42/48 | €296,663 | €286,863 | -€9,801 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €40,212 | €39,612 | -€600 | -1.5% |
| Trade debts | 44 | €7,300 | €3,257 | -€4,043 | -55.4% |
| Suppliers | 440/4 | €7,300 | €3,257 | -€4,043 | -55.4% |
| Taxes, remuneration and social security | 45 | €247 | €421 | +€173 | +70.2% |
| Taxes | 450/3 | €247 | €421 | +€173 | +70.2% |
| Other amounts payable | 47/48 | €248,904 | €243,573 | -€5,331 | -2.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,019 | €47,385 | +€31,366 | +195.8% |
| Other operating charges | 640/8 | €3,847 | €2,965 | -€882 | -22.9% |
| Non-recurring operating charges | 66A | €2,815 | €0 | -€2,815 | -100.0% |
| Gross operating margin | 9900 | -€42,417 | -€5,310 | +€37,108 | +87.5% |
| Operating profit (loss) | 9901 | -€65,098 | -€55,660 | +€9,438 | +14.5% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €3,523 | €19,627 | +€16,104 | +457.1% |
| Recurring financial charges | 65 | €3,523 | €19,627 | +€16,104 | +457.1% |
| Profit (loss) for the period before taxes | 9903 | -€68,621 | -€75,283 | -€6,662 | -9.7% |
| Income taxes | 67/77 | €247 | €230 | -€17 | -7.1% |
| Profit (loss) for the period | 9904 | -€68,868 | -€75,513 | -€6,644 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,868 | -€75,513 | -€6,644 | -9.6% |
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 2 October 2026 via checked.be.