JiRi: what changed
Two fiscal 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.
JiRi
Largest movements
- Receivables within one year -€54,365
down €54,365 (-19.3%), from €282,136 to €227,770
of which Other amounts receivable: -€57,619
- Profit (loss) carried forward -€64,939
down €64,939 (-80.6%), from €80,582 to €15,643
- Trade debts +€22,564
up €22,564 (+42.0%), from €53,725 to €76,289
- Tax, wage and social debts -€16,344
down €16,344 (-88.7%), from €18,427 to €2,084
- Current portion of long-term debt +€4,555
up €4,555 (+56.8%), from €8,017 to €12,572
- Gross operating margin -€29,352
down €29,352 (-100.1%), from -€29,332 to -€58,684
- Taxes -€716
no longer reported in 2025 (was €716)
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 | €291,163 | €236,999 | -€54,163 | -18.6% |
| Fixed assets | 21/28 | €6,045 | €7,577 | +€1,533 | +25.4% |
| Tangible fixed assets | 22/27 | €6,045 | €7,577 | +€1,533 | +25.4% |
| Plant, machinery and equipment | 23 | €3,402 | €2,564 | -€839 | -24.6% |
| Furniture and vehicles | 24 | €2,642 | €5,014 | +€2,371 | +89.8% |
| Current assets | 29/58 | €285,118 | €229,422 | -€55,696 | -19.5% |
| Amounts receivable within one year | 40/41 | €282,136 | €227,770 | -€54,365 | -19.3% |
| Trade receivables | 40 | €39,943 | €43,197 | +€3,254 | +8.1% |
| Other amounts receivable | 41 | €242,193 | €184,574 | -€57,619 | -23.8% |
| Cash at bank and in hand | 54/58 | €1,378 | €1,651 | +€273 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,604 | - | -€1,604 | |
| Total equity and liabilities | 10/49 | €291,163 | €236,999 | -€54,163 | -18.6% |
| Equity | 10/15 | €92,982 | €28,043 | -€64,939 | -69.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,582 | €15,643 | -€64,939 | -80.6% |
| Amounts payable | 17/49 | €198,180 | €208,956 | +€10,775 | +5.4% |
| Amounts payable within one year | 42/48 | €198,180 | €208,956 | +€10,775 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €8,017 | €12,572 | +€4,555 | +56.8% |
| Trade debts | 44 | €53,725 | €76,289 | +€22,564 | +42.0% |
| Suppliers | 440/4 | €53,725 | €76,289 | +€22,564 | +42.0% |
| Taxes, remuneration and social security | 45 | €18,427 | €2,084 | -€16,344 | -88.7% |
| Taxes | 450/3 | €18,427 | €2,084 | -€16,344 | -88.7% |
| Other amounts payable | 47/48 | €118,011 | €118,011 | = | 0.0% |
| Non-recurring operating income | 76A | - | €533 | +€533 | |
| Remuneration, social security and pensions | 62 | - | €391 | +€391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,462 | €2,146 | -€316 | -12.8% |
| Other operating charges | 640/8 | €1,147 | €765 | -€382 | -33.3% |
| Non-recurring operating charges | 66A | - | €2,141 | +€2,141 | |
| Gross operating margin | 9900 | -€29,332 | -€58,684 | -€29,352 | -100.1% |
| Operating profit (loss) | 9901 | -€32,940 | -€64,127 | -€31,187 | -94.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €825 | €812 | -€13 | -1.6% |
| Recurring financial charges | 65 | €825 | €812 | -€13 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,765 | -€64,939 | -€31,174 | -92.3% |
| Income taxes | 67/77 | €716 | - | -€716 | |
| Profit (loss) for the period | 9904 | -€34,481 | -€64,939 | -€30,458 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,481 | -€64,939 | -€30,458 | -88.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.