Jiroko: 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.
Jiroko
Largest movements
- Cash +€19,369
up €19,369 (+25.0%), from €77,619 to €96,988
mainly Net result for the year (+€30,526) and Depreciation (+€500)
- Receivables within one year +€5,140
up €5,140 (+48.8%), from €10,538 to €15,678
of which Other amounts receivable: +€3,578
- Reserves +€28,808
up €28,808 (+41.5%), from €69,429 to €98,237
- Tax, wage and social debts -€1,729
down €1,729 (-18.3%), from €9,472 to €7,743
of which Taxes: -€4,191
- Other debts -€1,550
down €1,550 (-23.2%), from €6,681 to €5,131
- Taxes -€3,474
down €3,474 (-29.2%), from €11,896 to €8,422
- Gross operating margin -€2,073
down €2,073 (-4.8%), from €43,391 to €41,318
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 | €89,529 | €114,598 | +€25,069 | +28.0% |
| Fixed assets | 21/28 | €493 | €1,009 | +€516 | +105% |
| Tangible fixed assets | 22/27 | €493 | €1,009 | +€516 | +105% |
| Furniture and vehicles | 24 | €493 | €1,009 | +€516 | +105% |
| Current assets | 29/58 | €89,035 | €113,589 | +€24,554 | +27.6% |
| Amounts receivable within one year | 40/41 | €10,538 | €15,678 | +€5,140 | +48.8% |
| Trade receivables | 40 | €10,538 | €12,100 | +€1,562 | +14.8% |
| Other amounts receivable | 41 | - | €3,578 | +€3,578 | |
| Cash at bank and in hand | 54/58 | €77,619 | €96,988 | +€19,369 | +25.0% |
| Deferred charges and accrued income | 490/1 | €879 | €924 | +€45 | +5.1% |
| Total equity and liabilities | 10/49 | €89,529 | €114,598 | +€25,069 | +28.0% |
| Equity | 10/15 | €72,429 | €101,237 | +€28,808 | +39.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,429 | €98,237 | +€28,808 | +41.5% |
| Distributable reserves | 133 | €69,429 | €98,237 | +€28,808 | +41.5% |
| Amounts payable | 17/49 | €17,099 | €13,361 | -€3,739 | -21.9% |
| Amounts payable within one year | 42/48 | €16,507 | €12,946 | -€3,561 | -21.6% |
| Trade debts | 44 | €354 | €73 | -€282 | -79.4% |
| Suppliers | 440/4 | €354 | €73 | -€282 | -79.4% |
| Taxes, remuneration and social security | 45 | €9,472 | €7,743 | -€1,729 | -18.3% |
| Taxes | 450/3 | €9,472 | €5,281 | -€4,191 | -44.2% |
| Remuneration and social security | 454/9 | - | €2,462 | +€2,462 | |
| Other amounts payable | 47/48 | €6,681 | €5,131 | -€1,550 | -23.2% |
| Accrued charges and deferred income | 492/3 | €593 | €415 | -€178 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214 | €500 | +€286 | +133% |
| Other operating charges | 640/8 | €840 | €1,068 | +€229 | +27.2% |
| Gross operating margin | 9900 | €43,391 | €41,318 | -€2,073 | -4.8% |
| Operating profit (loss) | 9901 | €42,338 | €39,750 | -€2,588 | -6.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,039 | €801 | -€238 | -22.9% |
| Recurring financial charges | 65 | €1,039 | €801 | -€238 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €41,299 | €38,948 | -€2,350 | -5.7% |
| Income taxes | 67/77 | €11,896 | €8,422 | -€3,474 | -29.2% |
| Profit (loss) for the period | 9904 | €29,402 | €30,526 | +€1,124 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,402 | €30,526 | +€1,124 | +3.8% |
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 15 October 2026 via checked.be.