JISAN: 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.
JISAN
Largest movements
- Cash -€15,200
down €15,200 (-42.8%), from €35,503 to €20,303
mainly Stocks and contracts (-€14,899) and Net result for the year (-€9,120)
- Stocks and contracts +€14,899
up €14,899 (+395%), from €3,773 to €18,672
- Tangible fixed assets -€9,484
no longer reported in 2025 (was €9,484)
- Receivables within one year -€890
down €890 (-15.2%), from €5,864 to €4,974
of which Other amounts receivable: -€1,556
- Profit (loss) carried forward -€9,120
down €9,120 (-51.0%), from €17,889 to €8,768
- Debts after one year -€2,786
no longer reported in 2025 (was €2,786)
- Accrued charges and deferred income +€1,650
new in 2025: €1,650
- Turnover +€52,739
up €52,739 (+24.3%), from €217,182 to €269,922
- Purchases and services +€40,153
up €40,153 (+19.8%), from €202,414 to €242,567
- Staff costs +€23,133
up €23,133 (+285%), from €8,120 to €31,253
- Gross operating margin +€12,625
up €12,625 (+76.8%), from €16,434 to €29,059
- Other operating charges +€6,140
up €6,140 (+389%), from €1,577 to €7,717
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 | €58,524 | €47,849 | -€10,675 | -18.2% |
| Fixed assets | 21/28 | €13,384 | €3,900 | -€9,484 | -70.9% |
| Tangible fixed assets | 22/27 | €9,484 | - | -€9,484 | |
| Furniture and vehicles | 24 | €9,484 | - | -€9,484 | |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €45,140 | €43,949 | -€1,191 | -2.6% |
| Stocks and contracts in progress | 3 | €3,773 | €18,672 | +€14,899 | +395% |
| Stocks | 30/36 | €3,773 | €18,672 | +€14,899 | +395% |
| Amounts receivable within one year | 40/41 | €5,864 | €4,974 | -€890 | -15.2% |
| Trade receivables | 40 | - | €666 | +€666 | |
| Other amounts receivable | 41 | €5,864 | €4,308 | -€1,556 | -26.5% |
| Cash at bank and in hand | 54/58 | €35,503 | €20,303 | -€15,200 | -42.8% |
| Total equity and liabilities | 10/49 | €58,524 | €47,849 | -€10,675 | -18.2% |
| Equity | 10/15 | €39,749 | €30,628 | -€9,120 | -22.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,889 | €8,768 | -€9,120 | -51.0% |
| Amounts payable | 17/49 | €18,775 | €17,220 | -€1,555 | -8.3% |
| Amounts payable after more than one year | 17 | €2,786 | - | -€2,786 | |
| Financial debts | 170/4 | €2,786 | - | -€2,786 | |
| Amounts payable within one year | 42/48 | €15,989 | €15,570 | -€418 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €3,198 | €2,786 | -€411 | -12.9% |
| Trade debts | 44 | €8,045 | €7,512 | -€533 | -6.6% |
| Suppliers | 440/4 | €8,045 | €7,512 | -€533 | -6.6% |
| Taxes, remuneration and social security | 45 | €4,747 | €5,273 | +€526 | +11.1% |
| Taxes | 450/3 | €1,865 | €909 | -€956 | -51.3% |
| Remuneration and social security | 454/9 | €2,882 | €4,364 | +€1,482 | +51.4% |
| Accrued charges and deferred income | 492/3 | - | €1,650 | +€1,650 | |
| Turnover | 70 | €217,182 | €269,922 | +€52,739 | +24.3% |
| Non-recurring operating income | 76A | €466 | €504 | +€38 | +8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €202,414 | €242,567 | +€40,153 | +19.8% |
| Remuneration, social security and pensions | 62 | €8,120 | €31,253 | +€23,133 | +285% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,361 | - | -€3,361 | |
| Other operating charges | 640/8 | €1,577 | €7,717 | +€6,140 | +389% |
| Gross operating margin | 9900 | €16,434 | €29,059 | +€12,625 | +76.8% |
| Operating profit (loss) | 9901 | €3,376 | -€9,911 | -€13,287 | |
| Financial charges | 65/66B | €561 | €794 | +€233 | +41.6% |
| Recurring financial charges | 65 | €561 | €794 | +€233 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €2,816 | -€10,705 | -€13,521 | |
| Income taxes | 67/77 | €1,749 | -€1,585 | -€3,334 | |
| Profit (loss) for the period | 9904 | €1,066 | -€9,120 | -€10,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,066 | -€9,120 | -€10,186 |
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 24 October 2026 via checked.be.