Jive: 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.
Jive
Largest movements
- Receivables within one year +€10,417
up €10,417 (+45.0%), from €23,127 to €33,544
of which Trade receivables: +€11,113
- Cash +€8,536
up €8,536 (+19.4%), from €43,930 to €52,465
mainly Net result for the year (+€14,092) and Trade debts (+€3,833)
- Reserves +€14,092
up €14,092 (+31.5%), from €44,734 to €58,826
of which Distributable reserves: +€14,092
- Trade debts +€3,833
up €3,833 (+1230.6%), from €312 to €4,145
- Other debts +€1,496
up €1,496 (+6949.8%), from €22 to €1,517
- Gross operating margin +€6,731
up €6,731 (+45.7%), from €14,732 to €21,463
- Taxes +€1,685
up €1,685 (+38.8%), from €4,345 to €6,031
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 | €71,447 | €90,857 | +€19,410 | +27.2% |
| Fixed assets | 21/28 | €1,574 | €1,995 | +€421 | +26.8% |
| Tangible fixed assets | 22/27 | €1,574 | €1,995 | +€421 | +26.8% |
| Furniture and vehicles | 24 | €1,574 | €1,995 | +€421 | +26.8% |
| Current assets | 29/58 | €69,873 | €88,862 | +€18,989 | +27.2% |
| Amounts receivable within one year | 40/41 | €23,127 | €33,544 | +€10,417 | +45.0% |
| Trade receivables | 40 | €22,423 | €33,536 | +€11,113 | +49.6% |
| Other amounts receivable | 41 | €705 | €8 | -€696 | -98.8% |
| Cash at bank and in hand | 54/58 | €43,930 | €52,465 | +€8,536 | +19.4% |
| Deferred charges and accrued income | 490/1 | €2,817 | €2,852 | +€36 | +1.3% |
| Total equity and liabilities | 10/49 | €71,447 | €90,857 | +€19,410 | +27.2% |
| Equity | 10/15 | €64,734 | €78,826 | +€14,092 | +21.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €44,734 | €58,826 | +€14,092 | +31.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €42,734 | €56,826 | +€14,092 | +33.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,713 | €12,031 | +€5,318 | +79.2% |
| Amounts payable within one year | 42/48 | €6,713 | €12,031 | +€5,318 | +79.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €312 | €4,145 | +€3,833 | +1230.6% |
| Suppliers | 440/4 | €312 | €4,145 | +€3,833 | +1230.6% |
| Taxes, remuneration and social security | 45 | €6,380 | €6,369 | -€11 | -0.2% |
| Taxes | 450/3 | €6,380 | €6,369 | -€11 | -0.2% |
| Other amounts payable | 47/48 | €22 | €1,517 | +€1,496 | +6949.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €709 | +€5 | +0.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €14,732 | €21,463 | +€6,731 | +45.7% |
| Operating profit (loss) | 9901 | €13,523 | €20,235 | +€6,712 | +49.6% |
| Financial income | 75/76B | - | €94 | +€94 | |
| Recurring financial income | 75 | - | €94 | +€94 | |
| Financial charges | 65/66B | €213 | €206 | -€8 | -3.6% |
| Recurring financial charges | 65 | €213 | €206 | -€8 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €13,310 | €20,123 | +€6,813 | +51.2% |
| Income taxes | 67/77 | €4,345 | €6,031 | +€1,685 | +38.8% |
| Profit (loss) for the period | 9904 | €8,964 | €14,092 | +€5,128 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,964 | €14,092 | +€5,128 | +57.2% |
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 30 September 2026 via checked.be.