JITNIE: 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.
JITNIE
Largest movements
- Receivables within one year +€2,642
up €2,642 (+375%), from €705 to €3,346
of which Other amounts receivable: +€2,276
- Cash +€1,767
up €1,767 (+5.1%), from €34,513 to €36,281
mainly Other debts (+€32,121) and Net result for the year (+€5,837)
- Other debts +€32,121
new in 2025: €32,121
- Reserves -€26,284
down €26,284 (-38.6%), from €68,177 to €41,894
- Tax, wage and social debts -€1,554
down €1,554 (-64.3%), from €2,417 to €863
- Gross operating margin -€8,009
down €8,009 (-47.5%), from €16,846 to €8,837
- Taxes -€3,229
down €3,229 (-54.2%), from €5,953 to €2,724
- Financial income -€2,452
no longer reported in 2025 (was €2,452)
- Financial charges -€182
down €182 (-42.7%), from €425 to €244
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 | €95,594 | €99,878 | +€4,283 | +4.5% |
| Fixed assets | 21/28 | €32 | - | -€32 | |
| Tangible fixed assets | 22/27 | €32 | - | -€32 | |
| Plant, machinery and equipment | 23 | €32 | - | -€32 | |
| Current assets | 29/58 | €95,562 | €99,878 | +€4,315 | +4.5% |
| Amounts receivable within one year | 40/41 | €705 | €3,346 | +€2,642 | +375% |
| Trade receivables | 40 | €705 | €1,070 | +€366 | +51.9% |
| Other amounts receivable | 41 | - | €2,276 | +€2,276 | |
| Current investments | 50/53 | €60,344 | €60,251 | -€94 | -0.2% |
| Cash at bank and in hand | 54/58 | €34,513 | €36,281 | +€1,767 | +5.1% |
| Total equity and liabilities | 10/49 | €95,594 | €99,878 | +€4,283 | +4.5% |
| Equity | 10/15 | €93,177 | €66,894 | -€26,284 | -28.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €68,177 | €41,894 | -€26,284 | -38.6% |
| Distributable reserves | 133 | €68,177 | €41,894 | -€26,284 | -38.6% |
| Amounts payable | 17/49 | €2,417 | €32,984 | +€30,567 | +1,265% |
| Amounts payable within one year | 42/48 | €2,417 | €32,984 | +€30,567 | +1,265% |
| Taxes, remuneration and social security | 45 | €2,417 | €863 | -€1,554 | -64.3% |
| Taxes | 450/3 | €2,417 | €863 | -€1,554 | -64.3% |
| Other amounts payable | 47/48 | - | €32,121 | +€32,121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €32 | -€68 | -68.0% |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | €16,846 | €8,837 | -€8,009 | -47.5% |
| Operating profit (loss) | 9901 | €16,683 | €8,805 | -€7,878 | -47.2% |
| Financial income | 75/76B | €2,452 | - | -€2,452 | |
| Recurring financial income | 75 | €2,452 | - | -€2,452 | |
| Financial charges | 65/66B | €425 | €244 | -€182 | -42.7% |
| Recurring financial charges | 65 | €425 | €244 | -€182 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €18,709 | €8,561 | -€10,148 | -54.2% |
| Income taxes | 67/77 | €5,953 | €2,724 | -€3,229 | -54.2% |
| Profit (loss) for the period | 9904 | €12,756 | €5,837 | -€6,919 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,756 | €5,837 | -€6,919 | -54.2% |
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 29 October 2026 via checked.be.