JipJip: 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.
JipJip
Largest movements
- Cash +€56,813
up €56,813 (+160.6%), from €35,386 to €92,199
mainly Net result for the year (+€36,349) and Other debts (+€15,937)
- Receivables within one year -€12,232
down €12,232 (-25.5%), from €47,910 to €35,678
of which Other amounts receivable: -€29,508
- Profit (loss) carried forward +€36,349
up €36,349, from €0 to €36,349
- Other debts +€15,937
up €15,937, from €0 to €15,937
- Tax, wage and social debts -€9,356
down €9,356 (-40.4%), from €23,163 to €13,808
- Trade debts +€1,663
up €1,663, from €0 to €1,663
- Gross operating margin -€13,942
down €13,942 (-21.8%), from €63,941 to €49,998
- Taxes -€3,213
down €3,213 (-24.3%), from €13,227 to €10,014
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 | €84,468 | €129,062 | +€44,594 | +52.8% |
| Fixed assets | 21/28 | €1,172 | €1,184 | +€12 | +1.1% |
| Tangible fixed assets | 22/27 | €1,172 | €1,184 | +€12 | +1.1% |
| Furniture and vehicles | 24 | €1,172 | €1,184 | +€12 | +1.1% |
| Current assets | 29/58 | €83,296 | €127,877 | +€44,581 | +53.5% |
| Amounts receivable within one year | 40/41 | €47,910 | €35,678 | -€12,232 | -25.5% |
| Trade receivables | 40 | €14,396 | €31,672 | +€17,276 | +120.0% |
| Other amounts receivable | 41 | €33,514 | €4,006 | -€29,508 | -88.0% |
| Cash at bank and in hand | 54/58 | €35,386 | €92,199 | +€56,813 | +160.6% |
| Total equity and liabilities | 10/49 | €84,468 | €129,062 | +€44,594 | +52.8% |
| Equity | 10/15 | €61,304 | €97,653 | +€36,349 | +59.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,304 | €58,304 | = | 0.0% |
| Distributable reserves | 133 | €58,304 | €58,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €36,349 | +€36,349 | |
| Amounts payable | 17/49 | €23,163 | €31,408 | +€8,245 | +35.6% |
| Amounts payable within one year | 42/48 | €23,163 | €31,408 | +€8,245 | +35.6% |
| Trade debts | 44 | €0 | €1,663 | +€1,663 | |
| Suppliers | 440/4 | €0 | €1,663 | +€1,663 | |
| Taxes, remuneration and social security | 45 | €23,163 | €13,808 | -€9,356 | -40.4% |
| Taxes | 450/3 | €23,163 | €13,808 | -€9,356 | -40.4% |
| Other amounts payable | 47/48 | €0 | €15,937 | +€15,937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €1,736 | +€396 | +29.6% |
| Other operating charges | 640/8 | €1,901 | €1,283 | -€618 | -32.5% |
| Gross operating margin | 9900 | €63,941 | €49,998 | -€13,942 | -21.8% |
| Operating profit (loss) | 9901 | €60,701 | €46,980 | -€13,720 | -22.6% |
| Financial income | 75/76B | €59 | €10 | -€49 | -83.1% |
| Recurring financial income | 75 | €59 | €10 | -€49 | -83.1% |
| Financial charges | 65/66B | €600 | €627 | +€28 | +4.6% |
| Recurring financial charges | 65 | €600 | €627 | +€28 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €60,160 | €46,363 | -€13,797 | -22.9% |
| Income taxes | 67/77 | €13,227 | €10,014 | -€3,213 | -24.3% |
| Profit (loss) for the period | 9904 | €46,933 | €36,349 | -€10,584 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,933 | €36,349 | -€10,584 | -22.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.