JIR POSE: 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 POSE
Largest movements
- Receivables within one year -€79,596
down €79,596 (-41.5%), from €191,588 to €111,992
of which Trade receivables: -€107,343
- Cash -€57,432
down €57,432 (-83.8%), from €68,550 to €11,118
mainly Trade debts (-€93,437) and Net result for the year (-€41,670)
- Profit (loss) carried forward -€107,810
down €107,810 (-99.9%), from €107,971 to €161
- Trade debts -€93,437
down €93,437 (-82.7%), from €113,021 to €19,585
- Reserves +€66,140
up €66,140 (+3,556%), from €1,860 to €68,000
- Gross operating margin -€43,141
down €43,141, from €11,672 to -€31,470
- Taxes +€6,774
up €6,774 (+178%), from €3,806 to €10,580
- Financial income +€1,318
up €1,318 (+130%), from €1,017 to €2,335
- Other operating charges -€931
down €931 (-39.1%), from €2,379 to €1,448
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 | €260,578 | €125,184 | -€135,393 | -52.0% |
| Fixed assets | 21/28 | €31 | €1,643 | +€1,612 | +5,284% |
| Tangible fixed assets | 22/27 | €31 | €643 | +€612 | +2,006% |
| Plant, machinery and equipment | 23 | €31 | €643 | +€612 | +2,006% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €260,547 | €123,542 | -€137,006 | -52.6% |
| Amounts receivable within one year | 40/41 | €191,588 | €111,992 | -€79,596 | -41.5% |
| Trade receivables | 40 | €172,108 | €64,765 | -€107,343 | -62.4% |
| Other amounts receivable | 41 | €19,480 | €47,227 | +€27,747 | +142% |
| Cash at bank and in hand | 54/58 | €68,550 | €11,118 | -€57,432 | -83.8% |
| Deferred charges and accrued income | 490/1 | €409 | €432 | +€22 | +5.4% |
| Total equity and liabilities | 10/49 | €260,578 | €125,184 | -€135,393 | -52.0% |
| Equity | 10/15 | €128,431 | €86,761 | -€41,670 | -32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €68,000 | +€66,140 | +3,556% |
| Distributable reserves | 133 | €1,860 | €68,000 | +€66,140 | +3,556% |
| Profit (loss) carried forward | 14 | €107,971 | €161 | -€107,810 | -99.9% |
| Amounts payable | 17/49 | €132,147 | €38,423 | -€93,724 | -70.9% |
| Amounts payable within one year | 42/48 | €132,060 | €38,423 | -€93,637 | -70.9% |
| Trade debts | 44 | €113,021 | €19,585 | -€93,437 | -82.7% |
| Suppliers | 440/4 | €113,021 | €19,585 | -€93,437 | -82.7% |
| Taxes, remuneration and social security | 45 | €19,039 | €18,839 | -€200 | -1.1% |
| Taxes | 450/3 | €19,039 | €18,839 | -€200 | -1.1% |
| Accrued charges and deferred income | 492/3 | €87 | - | -€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €184 | -€8 | -4.0% |
| Other operating charges | 640/8 | €2,379 | €1,448 | -€931 | -39.1% |
| Gross operating margin | 9900 | €11,672 | -€31,470 | -€43,141 | |
| Operating profit (loss) | 9901 | €9,101 | -€33,102 | -€42,203 | |
| Financial income | 75/76B | €1,017 | €2,335 | +€1,318 | +130% |
| Recurring financial income | 75 | €1,017 | €2,335 | +€1,318 | +130% |
| Financial charges | 65/66B | €218 | €323 | +€105 | +48.3% |
| Recurring financial charges | 65 | €218 | €323 | +€105 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €9,901 | -€31,090 | -€40,991 | |
| Income taxes | 67/77 | €3,806 | €10,580 | +€6,774 | +178% |
| Profit (loss) for the period | 9904 | €6,094 | -€41,670 | -€47,764 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,094 | -€41,670 | -€47,764 |
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 18 October 2026 via checked.be.