JINGLEBALZZ: 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.
JINGLEBALZZ
Largest movements
- Receivables within one year +€13,409
up €13,409 (+140%), from €9,560 to €22,969
of which Other amounts receivable: +€19,311
- Deferred charges and accrued income -€9,202
no longer reported in 2025 (was €9,202)
- Cash -€8,347
down €8,347 (-17.9%), from €46,561 to €38,214
mainly Receivables within one year (-€13,409) and Trade debts (-€6,270)
- Trade debts -€6,270
down €6,270 (-93.1%), from €6,734 to €464
- Profit (loss) carried forward +€4,685
up €4,685 (+9.6%), from €48,761 to €53,446
- Tax, wage and social debts -€4,119
down €4,119 (-96.0%), from €4,289 to €169
- Short-term financial debts +€904
up €904 (+18.1%), from €5,000 to €5,904
of which Credit institutions: +€904
- Gross operating margin -€11,877
down €11,877 (-42.2%), from €28,169 to €16,293
- Taxes -€2,726
down €2,726 (-63.6%), from €4,289 to €1,563
- Financial charges +€868
up €868 (+249%), from €349 to €1,217
- Staff costs +€807
up €807 (+11.9%), from €6,782 to €7,589
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 | €65,784 | €61,183 | -€4,600 | -7.0% |
| Fixed assets | 21/28 | €461 | €0 | -€461 | -100% |
| Tangible fixed assets | 22/27 | €161 | - | -€161 | |
| Plant, machinery and equipment | 23 | €161 | - | -€161 | |
| Financial fixed assets | 28 | €300 | €0 | -€300 | -100% |
| Current assets | 29/58 | €65,322 | €61,183 | -€4,139 | -6.3% |
| Amounts receivable within one year | 40/41 | €9,560 | €22,969 | +€13,409 | +140% |
| Trade receivables | 40 | €6,463 | €562 | -€5,902 | -91.3% |
| Other amounts receivable | 41 | €3,097 | €22,408 | +€19,311 | +624% |
| Cash at bank and in hand | 54/58 | €46,561 | €38,214 | -€8,347 | -17.9% |
| Deferred charges and accrued income | 490/1 | €9,202 | - | -€9,202 | |
| Total equity and liabilities | 10/49 | €65,784 | €61,183 | -€4,600 | -7.0% |
| Equity | 10/15 | €49,761 | €54,446 | +€4,685 | +9.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,761 | €53,446 | +€4,685 | +9.6% |
| Amounts payable | 17/49 | €16,023 | €6,737 | -€9,285 | -58.0% |
| Amounts payable within one year | 42/48 | €16,023 | €6,538 | -€9,485 | -59.2% |
| Financial debts | 43 | €5,000 | €5,904 | +€904 | +18.1% |
| Credit institutions | 430/8 | - | €904 | +€904 | |
| Other loans | 439 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €6,734 | €464 | -€6,270 | -93.1% |
| Suppliers | 440/4 | €6,734 | €464 | -€6,270 | -93.1% |
| Taxes, remuneration and social security | 45 | €4,289 | €169 | -€4,119 | -96.0% |
| Taxes | 450/3 | €4,289 | €169 | -€4,119 | -96.0% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €6,782 | €7,589 | +€807 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €161 | -€172 | -51.6% |
| Other operating charges | 640/8 | €881 | €1,077 | +€197 | +22.3% |
| Gross operating margin | 9900 | €28,169 | €16,293 | -€11,877 | -42.2% |
| Operating profit (loss) | 9901 | €20,174 | €7,465 | -€12,708 | -63.0% |
| Financial income | 75/76B | €188 | €0 | -€188 | -100.0% |
| Recurring financial income | 75 | €188 | €0 | -€188 | -100.0% |
| Financial charges | 65/66B | €349 | €1,217 | +€868 | +249% |
| Recurring financial charges | 65 | €349 | €1,217 | +€868 | +249% |
| Profit (loss) for the period before taxes | 9903 | €20,013 | €6,248 | -€13,765 | -68.8% |
| Income taxes | 67/77 | €4,289 | €1,563 | -€2,726 | -63.6% |
| Profit (loss) for the period | 9904 | €15,724 | €4,685 | -€11,039 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,724 | €4,685 | -€11,039 | -70.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.