JIRO: 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.
JIRO
Largest movements
- Receivables within one year +€1,100
up €1,100 (+201.5%), from €546 to €1,646
of which Other amounts receivable: +€1,646
- Tangible fixed assets -€919
down €919 (-5.6%), from €16,556 to €15,637
- Trade debts -€11,811
no longer reported in 2025 (was €11,811)
- Profit (loss) carried forward +€10,414
up €10,414, from -€9,171 to €1,243
- Tax, wage and social debts +€1,171
up €1,171 (+263.5%), from €444 to €1,616
- Other debts +€446
up €446 (+12.6%), from €3,554 to €4,000
- Gross operating margin +€6,205
up €6,205 (+56.1%), from €11,051 to €17,256
- Depreciation +€919
new in 2025: €919
- Taxes +€500
new in 2025: €500
- Other operating charges +€498
up €498 (+100.5%), from €495 to €993
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 | €24,638 | €24,858 | +€220 | +0.9% |
| Fixed assets | 21/28 | €20,431 | €19,512 | -€919 | -4.5% |
| Tangible fixed assets | 22/27 | €16,556 | €15,637 | -€919 | -5.6% |
| Plant, machinery and equipment | 23 | €16,556 | €15,637 | -€919 | -5.6% |
| Financial fixed assets | 28 | €3,875 | €3,875 | = | 0.0% |
| Current assets | 29/58 | €4,207 | €5,346 | +€1,139 | +27.1% |
| Amounts receivable within one year | 40/41 | €546 | €1,646 | +€1,100 | +201.5% |
| Trade receivables | 40 | €546 | - | -€546 | |
| Other amounts receivable | 41 | - | €1,646 | +€1,646 | |
| Cash at bank and in hand | 54/58 | €3,661 | €3,700 | +€39 | +1.1% |
| Total equity and liabilities | 10/49 | €24,638 | €24,858 | +€220 | +0.9% |
| Equity | 10/15 | €8,829 | €19,243 | +€10,414 | +117.9% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,171 | €1,243 | +€10,414 | |
| Amounts payable | 17/49 | €15,809 | €5,616 | -€10,193 | -64.5% |
| Amounts payable within one year | 42/48 | €15,809 | €5,616 | -€10,193 | -64.5% |
| Trade debts | 44 | €11,811 | - | -€11,811 | |
| Suppliers | 440/4 | €11,811 | - | -€11,811 | |
| Taxes, remuneration and social security | 45 | €444 | €1,616 | +€1,171 | +263.5% |
| Taxes | 450/3 | €444 | €1,616 | +€1,171 | +263.5% |
| Other amounts payable | 47/48 | €3,554 | €4,000 | +€446 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €919 | +€919 | |
| Other operating charges | 640/8 | €495 | €993 | +€498 | +100.5% |
| Gross operating margin | 9900 | €11,051 | €17,256 | +€6,205 | +56.1% |
| Operating profit (loss) | 9901 | €10,556 | €15,344 | +€4,788 | +45.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €309 | €430 | +€121 | +39.2% |
| Recurring financial charges | 65 | €309 | €430 | +€121 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €10,249 | €14,914 | +€4,665 | +45.5% |
| Income taxes | 67/77 | - | €500 | +€500 | |
| Profit (loss) for the period | 9904 | €10,249 | €14,414 | +€4,165 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,249 | €14,414 | +€4,165 | +40.6% |
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 5 October 2026 via checked.be.