JIREH IT: 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.
JIREH IT
Largest movements
- Cash +€10,217
up €10,217 (+259.3%), from €3,940 to €14,157
mainly Depreciation (+€10,589) and Other debts (+€4,285)
- Intangible fixed assets -€10,000
down €10,000 (-23.5%), from €42,500 to €32,500
- Deferred charges and accrued income -€1,826
down €1,826 (-21.8%), from €8,371 to €6,545
- Receivables within one year -€1,621
down €1,621 (-74.0%), from €2,192 to €571
of which Other amounts receivable: -€1,621
- Stocks and contracts -€1,000
down €1,000 (-100.0%), from €1,000 to €0
- Debts after one year -€7,187
down €7,187 (-16.2%), from €44,442 to €37,255
- Other debts +€4,285
up €4,285, from €0 to €4,285
- Profit (loss) carried forward -€3,061
down €3,061 (-640.9%), from -€478 to -€3,539
- Trade debts -€2,465
down €2,465 (-45.9%), from €5,375 to €2,910
- Tax, wage and social debts +€2,403
up €2,403 (+80.3%), from €2,994 to €5,397
of which Remuneration and social security: +€3,228
- Purchases and services +€49,779
up €49,779 (+45.0%), from €110,598 to €160,377
- Gross operating margin +€5,924
up €5,924 (+11.4%), from €51,828 to €57,752
- Staff costs +€4,312
up €4,312 (+10.4%), from €41,608 to €45,920
- Depreciation +€2,708
up €2,708 (+34.4%), from €7,881 to €10,589
- Financial charges +€1,413
up €1,413 (+46.8%), from €3,016 to €4,429
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 | €61,115 | €56,295 | -€4,820 | -7.9% |
| Fixed assets | 21/28 | €45,612 | €35,023 | -€10,589 | -23.2% |
| Intangible fixed assets | 21 | €42,500 | €32,500 | -€10,000 | -23.5% |
| Tangible fixed assets | 22/27 | €2,563 | €1,974 | -€589 | -23.0% |
| Plant, machinery and equipment | 23 | €1,465 | €1,124 | -€341 | -23.3% |
| Furniture and vehicles | 24 | €1,098 | €850 | -€248 | -22.6% |
| Financial fixed assets | 28 | €549 | €549 | = | 0.0% |
| Current assets | 29/58 | €15,503 | €21,272 | +€5,769 | +37.2% |
| Stocks and contracts in progress | 3 | €1,000 | €0 | -€1,000 | -100.0% |
| Stocks | 30/36 | €1,000 | €0 | -€1,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €2,192 | €571 | -€1,621 | -74.0% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €2,192 | €571 | -€1,621 | -74.0% |
| Cash at bank and in hand | 54/58 | €3,940 | €14,157 | +€10,217 | +259.3% |
| Deferred charges and accrued income | 490/1 | €8,371 | €6,545 | -€1,826 | -21.8% |
| Total equity and liabilities | 10/49 | €61,115 | €56,295 | -€4,820 | -7.9% |
| Equity | 10/15 | €1,522 | -€1,539 | -€3,061 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€478 | -€3,539 | -€3,061 | -640.9% |
| Amounts payable | 17/49 | €59,593 | €57,834 | -€1,759 | -3.0% |
| Amounts payable after more than one year | 17 | €44,442 | €37,255 | -€7,187 | -16.2% |
| Financial debts | 170/4 | €44,442 | €37,255 | -€7,187 | -16.2% |
| Amounts payable within one year | 42/48 | €15,150 | €20,578 | +€5,428 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €6,781 | €7,986 | +€1,205 | +17.8% |
| Trade debts | 44 | €5,375 | €2,910 | -€2,465 | -45.9% |
| Suppliers | 440/4 | €5,375 | €2,910 | -€2,465 | -45.9% |
| Taxes, remuneration and social security | 45 | €2,994 | €5,397 | +€2,403 | +80.3% |
| Taxes | 450/3 | €825 | €0 | -€825 | -100.0% |
| Remuneration and social security | 454/9 | €2,169 | €5,397 | +€3,228 | +148.8% |
| Other amounts payable | 47/48 | €0 | €4,285 | +€4,285 | |
| Goods, raw materials, services and sundry goods | 60/61 | €110,598 | €160,377 | +€49,779 | +45.0% |
| Remuneration, social security and pensions | 62 | €41,608 | €45,920 | +€4,312 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,881 | €10,589 | +€2,708 | +34.4% |
| Other operating charges | 640/8 | - | €663 | +€663 | |
| Gross operating margin | 9900 | €51,828 | €57,752 | +€5,924 | +11.4% |
| Operating profit (loss) | 9901 | €2,339 | €580 | -€1,759 | -75.2% |
| Financial income | 75/76B | €200 | €789 | +€589 | +294.9% |
| Recurring financial income | 75 | €200 | €789 | +€589 | +294.9% |
| Financial charges | 65/66B | €3,016 | €4,429 | +€1,413 | +46.8% |
| Recurring financial charges | 65 | €3,016 | €4,429 | +€1,413 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | -€478 | -€3,061 | -€2,583 | -540.9% |
| Profit (loss) for the period | 9904 | -€478 | -€3,061 | -€2,583 | -540.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€478 | -€3,061 | -€2,583 | -540.9% |
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 10 October 2026 via checked.be.