JISA: 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.
JISA
Largest movements
- Cash +€35,304
up €35,304 (+204%), from €17,279 to €52,583
mainly Net result for the year (+€22,225) and Trade debts (+€5,847)
- Receivables within one year -€2,032
down €2,032 (-5.4%), from €37,929 to €35,897
of which Trade receivables: -€2,032
- Reserves +€38,555
up €38,555 (+136%), from €28,257 to €66,812
- Profit (loss) carried forward -€16,330
no longer reported in 2025 (was €16,330)
- Trade debts +€5,847
up €5,847 (+6,855%), from €85 to €5,933
- Tax, wage and social debts +€5,314
up €5,314 (+70.1%), from €7,576 to €12,890
- Gross operating margin +€5,010
up €5,010 (+16.4%), from €30,503 to €35,513
- Other operating charges -€2,011
down €2,011 (-65.6%), from €3,065 to €1,054
- Taxes +€1,421
up €1,421 (+25.7%), from €5,537 to €6,957
- Financial charges -€431
down €431 (-8.8%), from €4,893 to €4,462
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 | €56,201 | €89,789 | +€33,587 | +59.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €993 | €1,308 | +€315 | +31.7% |
| Tangible fixed assets | 22/27 | €993 | €1,308 | +€315 | +31.7% |
| Plant, machinery and equipment | 23 | €748 | €362 | -€385 | -51.6% |
| Furniture and vehicles | 24 | €246 | €946 | +€701 | +285% |
| Current assets | 29/58 | €55,208 | €88,480 | +€33,272 | +60.3% |
| Amounts receivable within one year | 40/41 | €37,929 | €35,897 | -€2,032 | -5.4% |
| Trade receivables | 40 | €37,032 | €35,000 | -€2,032 | -5.5% |
| Other amounts receivable | 41 | €897 | €897 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,279 | €52,583 | +€35,304 | +204% |
| Total equity and liabilities | 10/49 | €56,201 | €89,789 | +€33,587 | +59.8% |
| Equity | 10/15 | €45,587 | €67,812 | +€22,225 | +48.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €28,257 | €66,812 | +€38,555 | +136% |
| Distributable reserves | 133 | €28,257 | €66,812 | +€38,555 | +136% |
| Profit (loss) carried forward | 14 | €16,330 | - | -€16,330 | |
| Amounts payable | 17/49 | €10,614 | €21,977 | +€11,363 | +107% |
| Amounts payable within one year | 42/48 | €10,614 | €21,977 | +€11,363 | +107% |
| Trade debts | 44 | €85 | €5,933 | +€5,847 | +6,855% |
| Suppliers | 440/4 | €85 | €5,933 | +€5,847 | +6,855% |
| Taxes, remuneration and social security | 45 | €7,576 | €12,890 | +€5,314 | +70.1% |
| Taxes | 450/3 | €7,576 | €12,890 | +€5,314 | +70.1% |
| Other amounts payable | 47/48 | €2,953 | €3,154 | +€201 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | €815 | +€130 | +19.0% |
| Other operating charges | 640/8 | €3,065 | €1,054 | -€2,011 | -65.6% |
| Gross operating margin | 9900 | €30,503 | €35,513 | +€5,010 | +16.4% |
| Operating profit (loss) | 9901 | €26,753 | €33,644 | +€6,891 | +25.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,893 | €4,462 | -€431 | -8.8% |
| Recurring financial charges | 65 | €4,893 | €4,462 | -€431 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €21,860 | €29,182 | +€7,322 | +33.5% |
| Income taxes | 67/77 | €5,537 | €6,957 | +€1,421 | +25.7% |
| Profit (loss) for the period | 9904 | €16,323 | €22,225 | +€5,901 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,323 | €22,225 | +€5,901 | +36.2% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.