Jijon Pediatrics: 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.
Jijon Pediatrics
Largest movements
- Receivables within one year +€11,087
up €11,087 (+50.7%), from €21,861 to €32,948
of which Other amounts receivable: +€9,224
- Tangible fixed assets -€7,803
down €7,803 (-1.4%), from €557,799 to €549,997
of which Land and buildings: -€17,547
- Debts after one year -€25,469
down €25,469 (-5.7%), from €449,613 to €424,144
- Profit (loss) carried forward +€16,371
up €16,371 (+23.6%), from €69,476 to €85,847
- Trade debts +€13,141
up €13,141 (+2,858%), from €460 to €13,601
- Current portion of long-term debt +€8,359
up €8,359 (+20.6%), from €40,666 to €49,025
- Short-term financial debts -€7,502
down €7,502 (-81.6%), from €9,191 to €1,689
- Gross operating margin +€16,363
up €16,363 (+22.1%), from €74,045 to €90,408
- Depreciation +€6,734
up €6,734 (+19.5%), from €34,586 to €41,320
- Other operating charges +€6,275
up €6,275 (+495%), from €1,267 to €7,541
- Financial charges -€2,120
down €2,120 (-12.9%), from €16,462 to €14,342
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.
Derived cash bridge
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 | €610,559 | €613,786 | +€3,227 | +0.5% |
| Fixed assets | 21/28 | €557,850 | €550,048 | -€7,803 | -1.4% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €557,799 | €549,997 | -€7,803 | -1.4% |
| Land and buildings | 22 | €345,209 | €327,662 | -€17,547 | -5.1% |
| Plant, machinery and equipment | 23 | €186,693 | €178,074 | -€8,619 | -4.6% |
| Furniture and vehicles | 24 | €25,898 | €20,848 | -€5,050 | -19.5% |
| Leasing and similar rights | 25 | - | €23,413 | +€23,413 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €52,709 | €63,738 | +€11,030 | +20.9% |
| Amounts receivable within one year | 40/41 | €21,861 | €32,948 | +€11,087 | +50.7% |
| Trade receivables | 40 | €17,178 | €19,041 | +€1,863 | +10.8% |
| Other amounts receivable | 41 | €4,683 | €13,907 | +€9,224 | +197% |
| Cash at bank and in hand | 54/58 | €28,942 | €28,503 | -€439 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,906 | €2,288 | +€381 | +20.0% |
| Total equity and liabilities | 10/49 | €610,559 | €613,786 | +€3,227 | +0.5% |
| Equity | 10/15 | €89,936 | €106,307 | +€16,371 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €69,476 | €85,847 | +€16,371 | +23.6% |
| Amounts payable | 17/49 | €520,623 | €507,479 | -€13,144 | -2.5% |
| Amounts payable after more than one year | 17 | €449,613 | €424,144 | -€25,469 | -5.7% |
| Financial debts | 170/4 | €449,613 | €424,144 | -€25,469 | -5.7% |
| Amounts payable within one year | 42/48 | €54,417 | €66,189 | +€11,772 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €40,666 | €49,025 | +€8,359 | +20.6% |
| Financial debts | 43 | €9,191 | €1,689 | -€7,502 | -81.6% |
| Other loans | 439 | €9,191 | €1,689 | -€7,502 | -81.6% |
| Trade debts | 44 | €460 | €13,601 | +€13,141 | +2,858% |
| Suppliers | 440/4 | €460 | €13,601 | +€13,141 | +2,858% |
| Taxes, remuneration and social security | 45 | €4,100 | €1,875 | -€2,225 | -54.3% |
| Taxes | 450/3 | €1,833 | €1,875 | +€42 | +2.3% |
| Remuneration and social security | 454/9 | €2,267 | - | -€2,267 | |
| Accrued charges and deferred income | 492/3 | €16,594 | €17,146 | +€552 | +3.3% |
| Non-recurring operating income | 76A | - | €8,780 | +€8,780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,586 | €41,320 | +€6,734 | +19.5% |
| Other operating charges | 640/8 | €1,267 | €7,541 | +€6,275 | +495% |
| Gross operating margin | 9900 | €74,045 | €90,408 | +€16,363 | +22.1% |
| Operating profit (loss) | 9901 | €38,192 | €41,546 | +€3,354 | +8.8% |
| Financial income | 75/76B | €14 | €393 | +€379 | +2,718% |
| Recurring financial income | 75 | €14 | €393 | +€379 | +2,718% |
| Financial charges | 65/66B | €16,462 | €14,342 | -€2,120 | -12.9% |
| Recurring financial charges | 65 | €16,462 | €14,342 | -€2,120 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €21,744 | €27,597 | +€5,853 | +26.9% |
| Income taxes | 67/77 | €8,344 | €9,225 | +€881 | +10.6% |
| Profit (loss) for the period | 9904 | €13,400 | €18,371 | +€4,972 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,400 | €18,371 | +€4,972 | +37.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.