JIR FRESH: 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.
JIR FRESH
Largest movements
- Cash +€57,628
up €57,628 (+104%), from €55,668 to €113,296
mainly Net result for the year (+€73,812) and Other debts (+€45,850)
- Receivables within one year +€15,899
up €15,899 (+76.4%), from €20,822 to €36,722
of which Trade receivables: +€18,398
- Tangible fixed assets -€10,792
down €10,792 (-33.8%), from €31,884 to €21,092
of which Plant, machinery and equipment: -€7,769
- Intangible fixed assets -€7,831
down €7,831 (-35.6%), from €21,996 to €14,165
- Stocks and contracts +€5,924
up €5,924 (+44.6%), from €13,286 to €19,210
- Other debts +€45,850
up €45,850 (+157%), from €29,273 to €75,123
- Trade debts +€30,126
up €30,126 (+253%), from €11,892 to €42,018
- Debts after one year -€12,358
down €12,358 (-45.8%), from €26,968 to €14,611
- Tax, wage and social debts -€2,884
down €2,884 (-15.5%), from €18,551 to €15,667
of which Taxes: -€3,617
- Gross operating margin +€68,604
up €68,604 (+53.0%), from €129,561 to €198,165
- Staff costs +€18,644
up €18,644 (+36.2%), from €51,455 to €70,098
- Taxes +€13,915
up €13,915 (+290%), from €4,802 to €18,717
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 | €146,475 | €207,669 | +€61,194 | +41.8% |
| Fixed assets | 21/28 | €56,380 | €37,757 | -€18,623 | -33.0% |
| Intangible fixed assets | 21 | €21,996 | €14,165 | -€7,831 | -35.6% |
| Tangible fixed assets | 22/27 | €31,884 | €21,092 | -€10,792 | -33.8% |
| Plant, machinery and equipment | 23 | €15,413 | €7,644 | -€7,769 | -50.4% |
| Furniture and vehicles | 24 | €6,119 | €3,089 | -€3,030 | -49.5% |
| Other tangible fixed assets | 26 | €10,352 | €10,360 | +€8 | +0.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €90,095 | €169,912 | +€79,817 | +88.6% |
| Stocks and contracts in progress | 3 | €13,286 | €19,210 | +€5,924 | +44.6% |
| Stocks | 30/36 | €13,286 | €19,210 | +€5,924 | +44.6% |
| Amounts receivable within one year | 40/41 | €20,822 | €36,722 | +€15,899 | +76.4% |
| Trade receivables | 40 | €14,920 | €33,318 | +€18,398 | +123% |
| Other amounts receivable | 41 | €5,902 | €3,404 | -€2,499 | -42.3% |
| Cash at bank and in hand | 54/58 | €55,668 | €113,296 | +€57,628 | +104% |
| Deferred charges and accrued income | 490/1 | €319 | €684 | +€365 | +114% |
| Total equity and liabilities | 10/49 | €146,475 | €207,669 | +€61,194 | +41.8% |
| Equity | 10/15 | €47,987 | €47,798 | -€188 | -0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €987 | €798 | -€188 | -19.1% |
| Amounts payable | 17/49 | €98,488 | €159,871 | +€61,383 | +62.3% |
| Amounts payable after more than one year | 17 | €26,968 | €14,611 | -€12,358 | -45.8% |
| Financial debts | 170/4 | €26,968 | €14,611 | -€12,358 | -45.8% |
| Amounts payable within one year | 42/48 | €71,520 | €145,166 | +€73,647 | +103% |
| Current portion of amounts payable after more than one year | 42 | €11,803 | €12,358 | +€554 | +4.7% |
| Trade debts | 44 | €11,892 | €42,018 | +€30,126 | +253% |
| Suppliers | 440/4 | €11,892 | €42,018 | +€30,126 | +253% |
| Taxes, remuneration and social security | 45 | €18,551 | €15,667 | -€2,884 | -15.5% |
| Taxes | 450/3 | €8,842 | €5,225 | -€3,617 | -40.9% |
| Remuneration and social security | 454/9 | €9,709 | €10,443 | +€733 | +7.6% |
| Other amounts payable | 47/48 | €29,273 | €75,123 | +€45,850 | +157% |
| Accrued charges and deferred income | 492/3 | - | €94 | +€94 | |
| Remuneration, social security and pensions | 62 | €51,455 | €70,098 | +€18,644 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,467 | €21,616 | +€150 | +0.7% |
| Other operating charges | 640/8 | €4,329 | €4,108 | -€220 | -5.1% |
| Gross operating margin | 9900 | €129,561 | €198,165 | +€68,604 | +53.0% |
| Operating profit (loss) | 9901 | €52,311 | €102,342 | +€50,031 | +95.6% |
| Financial income | 75/76B | €64 | €2 | -€62 | -96.9% |
| Recurring financial income | 75 | €64 | €2 | -€62 | -96.9% |
| Financial charges | 65/66B | €9,260 | €9,816 | +€556 | +6.0% |
| Recurring financial charges | 65 | €9,260 | €9,816 | +€556 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €43,116 | €92,529 | +€49,413 | +115% |
| Income taxes | 67/77 | €4,802 | €18,717 | +€13,915 | +290% |
| Profit (loss) for the period | 9904 | €38,313 | €73,812 | +€35,498 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,313 | €73,812 | +€35,498 | +92.7% |
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 26 October 2026 via checked.be.