JITTY: 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.
JITTY
Largest movements
- Cash +€111,522
up €111,522 (+46.0%), from €242,696 to €354,217
mainly Net result for the year (+€73,344) and Tax, wage and social debts (+€28,017)
- Receivables within one year -€10,546
down €10,546 (-29.5%), from €35,756 to €25,211
of which Trade receivables: -€5,967
- Profit (loss) carried forward +€73,229
up €73,229 (+44.1%), from €166,212 to €239,441
- Tax, wage and social debts +€28,017
up €28,017 (+99.2%), from €28,251 to €56,268
- Trade debts -€14,626
down €14,626 (-78.9%), from €18,528 to €3,902
- Other debts +€13,118
up €13,118 (+85.6%), from €15,329 to €28,447
- Gross operating margin -€7,776
down €7,776 (-7.4%), from €105,562 to €97,786
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 | €280,820 | €380,558 | +€99,738 | +35.5% |
| Fixed assets | 21/28 | €2,368 | €1,130 | -€1,238 | -52.3% |
| Tangible fixed assets | 22/27 | €2,368 | €1,130 | -€1,238 | -52.3% |
| Plant, machinery and equipment | 23 | €1,345 | €493 | -€852 | -63.3% |
| Furniture and vehicles | 24 | €1,023 | €637 | -€386 | -37.7% |
| Current assets | 29/58 | €278,452 | €379,428 | +€100,976 | +36.3% |
| Amounts receivable within one year | 40/41 | €35,756 | €25,211 | -€10,546 | -29.5% |
| Trade receivables | 40 | €31,014 | €25,047 | -€5,967 | -19.2% |
| Other amounts receivable | 41 | €4,742 | €163 | -€4,579 | -96.6% |
| Cash at bank and in hand | 54/58 | €242,696 | €354,217 | +€111,522 | +46.0% |
| Total equity and liabilities | 10/49 | €280,820 | €380,558 | +€99,738 | +35.5% |
| Equity | 10/15 | €218,712 | €291,941 | +€73,229 | +33.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,212 | €239,441 | +€73,229 | +44.1% |
| Amounts payable | 17/49 | €62,108 | €88,617 | +€26,509 | +42.7% |
| Amounts payable within one year | 42/48 | €62,108 | €88,617 | +€26,509 | +42.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €18,528 | €3,902 | -€14,626 | -78.9% |
| Suppliers | 440/4 | €18,528 | €3,902 | -€14,626 | -78.9% |
| Taxes, remuneration and social security | 45 | €28,251 | €56,268 | +€28,017 | +99.2% |
| Taxes | 450/3 | €28,251 | €56,268 | +€28,017 | +99.2% |
| Other amounts payable | 47/48 | €15,329 | €28,447 | +€13,118 | +85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €1,238 | -€212 | -14.6% |
| Other operating charges | 640/8 | €775 | €1,524 | +€749 | +96.6% |
| Gross operating margin | 9900 | €105,562 | €97,786 | -€7,776 | -7.4% |
| Operating profit (loss) | 9901 | €103,337 | €95,023 | -€8,314 | -8.0% |
| Financial income | 75/76B | €1,678 | €945 | -€733 | -43.7% |
| Recurring financial income | 75 | €1,678 | €945 | -€733 | -43.7% |
| Financial charges | 65/66B | €370 | €485 | +€116 | +31.4% |
| Recurring financial charges | 65 | €370 | €485 | +€116 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €104,646 | €95,483 | -€9,163 | -8.8% |
| Income taxes | 67/77 | €21,915 | €22,138 | +€223 | +1.0% |
| Profit (loss) for the period | 9904 | €82,730 | €73,344 | -€9,386 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,730 | €73,344 | -€9,386 | -11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.