JISSY: 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.
JISSY
Largest movements
- Cash +€33,354
up €33,354 (+51.7%), from €64,558 to €97,912
mainly Net result for the year (+€50,351) and Stocks and contracts (+€27,717)
- Stocks and contracts -€27,717
down €27,717 (-32.5%), from €85,217 to €57,500
- Financial fixed assets -€15,193
down €15,193 (-97.9%), from €15,518 to €325
- Receivables within one year +€6,332
up €6,332 (+1.6%), from €391,515 to €397,848
of which Trade receivables: +€16,184
- Profit (loss) carried forward +€50,351
up €50,351 (+12.0%), from €418,553 to €468,904
- Trade debts -€37,194
down €37,194 (-59.9%), from €62,051 to €24,857
- Tax, wage and social debts -€17,815
down €17,815 (-29.1%), from €61,215 to €43,400
of which Taxes: -€16,815
- Gross operating margin -€10,482
down €10,482 (-5.2%), from €203,062 to €192,579
- Other operating charges +€6,363
up €6,363 (+7.2%), from €87,931 to €94,294
- Taxes -€3,664
down €3,664 (-16.8%), from €21,819 to €18,155
- Financial charges -€3,070
down €3,070 (-68.8%), from €4,459 to €1,389
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 | €562,229 | €557,572 | -€4,657 | -0.8% |
| Fixed assets | 21/28 | €20,939 | €4,313 | -€16,627 | -79.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,422 | €3,988 | -€1,434 | -26.4% |
| Plant, machinery and equipment | 23 | €5,422 | €3,988 | -€1,434 | -26.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €15,518 | €325 | -€15,193 | -97.9% |
| Current assets | 29/58 | €541,290 | €553,259 | +€11,969 | +2.2% |
| Stocks and contracts in progress | 3 | €85,217 | €57,500 | -€27,717 | -32.5% |
| Stocks | 30/36 | €85,217 | €57,500 | -€27,717 | -32.5% |
| Amounts receivable within one year | 40/41 | €391,515 | €397,848 | +€6,332 | +1.6% |
| Trade receivables | 40 | €381,392 | €397,576 | +€16,184 | +4.2% |
| Other amounts receivable | 41 | €10,123 | €271 | -€9,852 | -97.3% |
| Cash at bank and in hand | 54/58 | €64,558 | €97,912 | +€33,354 | +51.7% |
| Total equity and liabilities | 10/49 | €562,229 | €557,572 | -€4,657 | -0.8% |
| Equity | 10/15 | €438,963 | €489,314 | +€50,351 | +11.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 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 | €418,553 | €468,904 | +€50,351 | +12.0% |
| Amounts payable | 17/49 | €123,266 | €68,257 | -€55,009 | -44.6% |
| Amounts payable within one year | 42/48 | €123,266 | €68,257 | -€55,009 | -44.6% |
| Trade debts | 44 | €62,051 | €24,857 | -€37,194 | -59.9% |
| Suppliers | 440/4 | €62,051 | €24,857 | -€37,194 | -59.9% |
| Taxes, remuneration and social security | 45 | €61,215 | €43,400 | -€17,815 | -29.1% |
| Taxes | 450/3 | €57,839 | €41,024 | -€16,815 | -29.1% |
| Remuneration and social security | 454/9 | €3,377 | €2,377 | -€1,000 | -29.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €28,810 | €27,040 | -€1,770 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,434 | €1,434 | = | 0.0% |
| Other operating charges | 640/8 | €87,931 | €94,294 | +€6,363 | +7.2% |
| Gross operating margin | 9900 | €203,062 | €192,579 | -€10,482 | -5.2% |
| Operating profit (loss) | 9901 | €84,887 | €69,812 | -€15,075 | -17.8% |
| Financial income | 75/76B | €78 | €84 | +€5 | +6.8% |
| Recurring financial income | 75 | €78 | €84 | +€5 | +6.8% |
| Financial charges | 65/66B | €4,459 | €1,389 | -€3,070 | -68.8% |
| Recurring financial charges | 65 | €4,459 | €1,389 | -€3,070 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €80,506 | €68,506 | -€11,999 | -14.9% |
| Income taxes | 67/77 | €21,819 | €18,155 | -€3,664 | -16.8% |
| Profit (loss) for the period | 9904 | €58,687 | €50,351 | -€8,335 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,687 | €50,351 | -€8,335 | -14.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.