JISters: 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.
JISters
Largest movements
- Cash -€26,136
down €26,136 (-39.2%), from €66,745 to €40,609
mainly Receivables within one year (-€24,390) and Other debts (-€18,211)
- Receivables within one year +€24,390
up €24,390 (+54.7%), from €44,627 to €69,018
of which Other amounts receivable: +€16,766
- Deferred charges and accrued income +€1,223
new in 2025: €1,223
- Reserves +€27,237
up €27,237, from €0 to €27,237
- Other debts -€18,211
down €18,211 (-24.9%), from €73,238 to €55,027
- Tax, wage and social debts -€11,495
down €11,495 (-68.2%), from €16,863 to €5,368
- Short-term financial debts +€3,367
up €3,367, from €0 to €3,367
- Trade debts -€1,421
down €1,421 (-51.5%), from €2,759 to €1,338
- Gross operating margin -€47,781
down €47,781 (-53.1%), from €89,946 to €42,165
- Taxes -€9,808
down €9,808 (-50.1%), from €19,573 to €9,765
- Financial income -€5,539
down €5,539 (-100.0%), from €5,539 to €0
- Financial charges +€4,320
up €4,320 (+1,188%), from €364 to €4,683
- Other operating charges -€2,648
down €2,648 (-84.7%), from €3,127 to €480
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 | €111,459 | €110,937 | -€522 | -0.5% |
| Fixed assets | 21/28 | €87 | €87 | = | 0.0% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €111,373 | €110,851 | -€522 | -0.5% |
| Amounts receivable within one year | 40/41 | €44,627 | €69,018 | +€24,390 | +54.7% |
| Trade receivables | 40 | €44,200 | €51,825 | +€7,625 | +17.3% |
| Other amounts receivable | 41 | €427 | €17,193 | +€16,766 | +3,922% |
| Cash at bank and in hand | 54/58 | €66,745 | €40,609 | -€26,136 | -39.2% |
| Deferred charges and accrued income | 490/1 | - | €1,223 | +€1,223 | |
| Total equity and liabilities | 10/49 | €111,459 | €110,937 | -€522 | -0.5% |
| Equity | 10/15 | €18,600 | €45,837 | +€27,237 | +146% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €27,237 | +€27,237 | |
| Distributable reserves | 133 | €0 | €27,237 | +€27,237 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,859 | €65,100 | -€27,759 | -29.9% |
| Amounts payable within one year | 42/48 | €92,859 | €65,100 | -€27,759 | -29.9% |
| Financial debts | 43 | €0 | €3,367 | +€3,367 | |
| Credit institutions | 430/8 | €0 | €3,367 | +€3,367 | |
| Trade debts | 44 | €2,759 | €1,338 | -€1,421 | -51.5% |
| Suppliers | 440/4 | €2,759 | €1,338 | -€1,421 | -51.5% |
| Taxes, remuneration and social security | 45 | €16,863 | €5,368 | -€11,495 | -68.2% |
| Taxes | 450/3 | €16,863 | €5,368 | -€11,495 | -68.2% |
| Other amounts payable | 47/48 | €73,238 | €55,027 | -€18,211 | -24.9% |
| Non-recurring operating income | 76A | €2,642 | €0 | -€2,642 | -100% |
| Other operating charges | 640/8 | €3,127 | €480 | -€2,648 | -84.7% |
| Gross operating margin | 9900 | €89,946 | €42,165 | -€47,781 | -53.1% |
| Operating profit (loss) | 9901 | €86,819 | €41,686 | -€45,133 | -52.0% |
| Financial income | 75/76B | €5,539 | €0 | -€5,539 | -100.0% |
| Recurring financial income | 75 | €5,539 | €0 | -€5,539 | -100.0% |
| Financial charges | 65/66B | €364 | €4,683 | +€4,320 | +1,188% |
| Recurring financial charges | 65 | €364 | €4,683 | +€4,320 | +1,188% |
| Profit (loss) for the period before taxes | 9903 | €91,994 | €37,002 | -€54,991 | -59.8% |
| Income taxes | 67/77 | €19,573 | €9,765 | -€9,808 | -50.1% |
| Profit (loss) for the period | 9904 | €72,421 | €27,237 | -€45,184 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €72,421 | €27,237 | -€45,184 | -62.4% |
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 30 October 2026 via checked.be.