JIVANOJAX: 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.
JIVANOJAX
Largest movements
- Cash +€13,527
up €13,527 (+5.0%), from €270,221 to €283,747
mainly Net result for the year (+€25,269) and Depreciation (+€5,398)
- Reserves +€25,269
up €25,269 (+6.6%), from €380,624 to €405,892
- Tax, wage and social debts -€15,081
down €15,081 (-80.1%), from €18,835 to €3,754
- Financial income -€207,218
no longer reported in 2025 (was €207,218)
- Gross operating margin +€21,085
up €21,085 (+166%), from €12,697 to €33,782
- Taxes -€16,308
down €16,308 (-86.6%), from €18,835 to €2,527
- Other operating charges -€8,379
down €8,379 (-94.9%), from €8,830 to €451
- Depreciation +€1,605
up €1,605 (+42.3%), from €3,793 to €5,398
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 | €769,693 | €781,762 | +€12,069 | +1.6% |
| Fixed assets | 21/28 | €494,989 | €492,778 | -€2,211 | -0.4% |
| Tangible fixed assets | 22/27 | €124,989 | €122,778 | -€2,211 | -1.8% |
| Land and buildings | 22 | €124,416 | €122,427 | -€1,988 | -1.6% |
| Leasing and similar rights | 25 | €574 | €351 | -€223 | -38.8% |
| Financial fixed assets | 28 | €370,000 | €370,000 | = | 0.0% |
| Current assets | 29/58 | €274,704 | €288,984 | +€14,280 | +5.2% |
| Amounts receivable within one year | 40/41 | €2,542 | €1,219 | -€1,323 | -52.0% |
| Other amounts receivable | 41 | €2,542 | €1,219 | -€1,323 | -52.0% |
| Cash at bank and in hand | 54/58 | €270,221 | €283,747 | +€13,527 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,941 | €4,018 | +€2,077 | +107% |
| Total equity and liabilities | 10/49 | €769,693 | €781,762 | +€12,069 | +1.6% |
| Equity | 10/15 | €750,624 | €775,892 | +€25,269 | +3.4% |
| Contributions | 10/11 | €370,000 | €370,000 | = | 0.0% |
| Reserves | 13 | €380,624 | €405,892 | +€25,269 | +6.6% |
| Distributable reserves | 133 | €380,624 | €405,892 | +€25,269 | +6.6% |
| Amounts payable | 17/49 | €19,070 | €5,870 | -€13,200 | -69.2% |
| Amounts payable within one year | 42/48 | €19,070 | €5,870 | -€13,200 | -69.2% |
| Trade debts | 44 | €235 | €213 | -€22 | -9.5% |
| Suppliers | 440/4 | €235 | €213 | -€22 | -9.5% |
| Taxes, remuneration and social security | 45 | €18,835 | €3,754 | -€15,081 | -80.1% |
| Taxes | 450/3 | €18,835 | €3,754 | -€15,081 | -80.1% |
| Other amounts payable | 47/48 | - | €1,904 | +€1,904 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,793 | €5,398 | +€1,605 | +42.3% |
| Other operating charges | 640/8 | €8,830 | €451 | -€8,379 | -94.9% |
| Gross operating margin | 9900 | €12,697 | €33,782 | +€21,085 | +166% |
| Operating profit (loss) | 9901 | €75 | €27,934 | +€27,859 | +37,225% |
| Financial income | 75/76B | €207,218 | - | -€207,218 | |
| Recurring financial income | 75 | €207,218 | - | -€207,218 | |
| Financial charges | 65/66B | €111 | €138 | +€27 | +24.3% |
| Recurring financial charges | 65 | €111 | €138 | +€27 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €207,182 | €27,796 | -€179,386 | -86.6% |
| Income taxes | 67/77 | €18,835 | €2,527 | -€16,308 | -86.6% |
| Profit (loss) for the period | 9904 | €188,347 | €25,269 | -€163,078 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €188,347 | €25,269 | -€163,078 | -86.6% |
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 22 October 2026 via checked.be.