JISSIMAGE: 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.
JISSIMAGE
Largest movements
- Financial fixed assets +€225,100
new in 2024: €225,100
- Cash -€117,927
down €117,927 (-46.2%), from €255,404 to €137,477
mainly Investment in fixed assets (net) (-€318,017) and Tax, wage and social debts (-€47,192)
- Tangible fixed assets +€53,264
up €53,264 (+29.7%), from €179,531 to €232,795
of which Land and buildings: +€75,960
- Debts after one year +€137,402
up €137,402 (+169.1%), from €81,234 to €218,636
- Reserves +€81,185
up €81,185 (+20.1%), from €403,085 to €484,270
of which Distributable reserves: +€81,185
- Tax, wage and social debts -€47,192
down €47,192 (-75.3%), from €62,656 to €15,464
- Short-term financial debts +€22,535
new in 2024: €22,535
- Trade debts -€17,748
down €17,748 (-53.7%), from €33,059 to €15,311
- Gross operating margin -€70,485
down €70,485 (-30.7%), from €229,858 to €159,373
- Taxes -€19,088
down €19,088 (-30.2%), from €63,145 to €44,057
- Financial income -€8,661
down €8,661 (-99.6%), from €8,697 to €36
- Depreciation +€7,963
up €7,963 (+25.1%), from €31,691 to €39,653
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €652,443 | €810,272 | +€157,829 | +24.2% |
| Fixed assets | 21/28 | €179,531 | €457,895 | +€278,364 | +155.1% |
| Tangible fixed assets | 22/27 | €179,531 | €232,795 | +€53,264 | +29.7% |
| Land and buildings | 22 | €44,192 | €120,152 | +€75,960 | +171.9% |
| Plant, machinery and equipment | 23 | €97,566 | €58,345 | -€39,221 | -40.2% |
| Furniture and vehicles | 24 | €37,773 | €54,298 | +€16,525 | +43.7% |
| Financial fixed assets | 28 | - | €225,100 | +€225,100 | |
| Current assets | 29/58 | €472,912 | €352,377 | -€120,535 | -25.5% |
| Amounts receivable within one year | 40/41 | €215,171 | €209,226 | -€5,945 | -2.8% |
| Trade receivables | 40 | - | €9,807 | +€9,807 | |
| Other amounts receivable | 41 | €215,171 | €199,419 | -€15,753 | -7.3% |
| Cash at bank and in hand | 54/58 | €255,404 | €137,477 | -€117,927 | -46.2% |
| Deferred charges and accrued income | 490/1 | €2,336 | €5,674 | +€3,337 | +142.8% |
| Total equity and liabilities | 10/49 | €652,443 | €810,272 | +€157,829 | +24.2% |
| Equity | 10/15 | €428,097 | €496,670 | +€68,573 | +16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €403,085 | €484,270 | +€81,185 | +20.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €401,225 | €482,410 | +€81,185 | +20.2% |
| Profit (loss) carried forward | 14 | €12,612 | - | -€12,612 | |
| Amounts payable | 17/49 | €224,346 | €313,602 | +€89,256 | +39.8% |
| Amounts payable after more than one year | 17 | €81,234 | €218,636 | +€137,402 | +169.1% |
| Financial debts | 170/4 | €81,234 | €218,636 | +€137,402 | +169.1% |
| Amounts payable within one year | 42/48 | €143,113 | €94,966 | -€48,147 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | €47,398 | €41,656 | -€5,743 | -12.1% |
| Financial debts | 43 | - | €22,535 | +€22,535 | |
| Credit institutions | 430/8 | - | €22,535 | +€22,535 | |
| Trade debts | 44 | €33,059 | €15,311 | -€17,748 | -53.7% |
| Suppliers | 440/4 | €33,059 | €15,311 | -€17,748 | -53.7% |
| Taxes, remuneration and social security | 45 | €62,656 | €15,464 | -€47,192 | -75.3% |
| Taxes | 450/3 | €62,656 | €15,464 | -€47,192 | -75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,691 | €39,653 | +€7,963 | +25.1% |
| Other operating charges | 640/8 | €1,479 | €2,990 | +€1,511 | +102.1% |
| Gross operating margin | 9900 | €229,858 | €159,373 | -€70,485 | -30.7% |
| Operating profit (loss) | 9901 | €196,688 | €116,730 | -€79,958 | -40.7% |
| Financial income | 75/76B | €8,697 | €36 | -€8,661 | -99.6% |
| Recurring financial income | 75 | €8,697 | €36 | -€8,661 | -99.6% |
| Financial charges | 65/66B | €5,760 | €4,136 | -€1,624 | -28.2% |
| Recurring financial charges | 65 | €5,760 | €4,136 | -€1,624 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €199,625 | €112,630 | -€86,995 | -43.6% |
| Income taxes | 67/77 | €63,145 | €44,057 | -€19,088 | -30.2% |
| Profit (loss) for the period | 9904 | €136,480 | €68,573 | -€67,907 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €136,480 | €68,573 | -€67,907 | -49.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.