JIVE DIFFUSION: 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 DIFFUSION
Largest movements
- Receivables within one year +€14,509
up €14,509 (+1005.9%), from €1,442 to €15,951
- Cash -€1,818
down €1,818 (-26.7%), from €6,798 to €4,980
mainly Receivables within one year (-€14,509) and Investment in fixed assets (net) (-€6,776)
- Tangible fixed assets +€1,499
up €1,499 (+18.5%), from €8,084 to €9,584
- Trade debts +€16,685
up €16,685 (+149.4%), from €11,171 to €27,855
- Other debts +€5,966
up €5,966 (+46.6%), from €12,810 to €18,776
- Tax, wage and social debts -€3,255
down €3,255 (-98.8%), from €3,294 to €39
- Profit (loss) carried forward -€3,042
down €3,042 (-3.5%), from -€87,446 to -€90,487
- Short-term financial debts -€2,164
no longer reported in 2025 (was €2,164)
- Depreciation +€2,772
up €2,772 (+110.7%), from €2,504 to €5,277
- Gross operating margin +€1,183
up €1,183 (+40.5%), from €2,919 to €4,102
- Financial charges +€707
up €707 (+510.3%), from €139 to €846
- Taxes -€198
down €198 (-22.9%), from €868 to €669
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 | €16,362 | €30,551 | +€14,190 | +86.7% |
| Fixed assets | 21/28 | €8,122 | €9,621 | +€1,499 | +18.5% |
| Tangible fixed assets | 22/27 | €8,084 | €9,584 | +€1,499 | +18.5% |
| Furniture and vehicles | 24 | €8,084 | €9,584 | +€1,499 | +18.5% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €8,240 | €20,931 | +€12,690 | +154.0% |
| Amounts receivable within one year | 40/41 | €1,442 | €15,951 | +€14,509 | +1005.9% |
| Trade receivables | 40 | €1,442 | €15,951 | +€14,509 | +1005.9% |
| Cash at bank and in hand | 54/58 | €6,798 | €4,980 | -€1,818 | -26.7% |
| Total equity and liabilities | 10/49 | €16,362 | €30,551 | +€14,190 | +86.7% |
| Equity | 10/15 | -€13,077 | -€16,119 | -€3,042 | -23.3% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,446 | -€90,487 | -€3,042 | -3.5% |
| Amounts payable | 17/49 | €29,439 | €46,671 | +€17,232 | +58.5% |
| Amounts payable within one year | 42/48 | €29,439 | €46,671 | +€17,232 | +58.5% |
| Financial debts | 43 | €2,164 | - | -€2,164 | |
| Credit institutions | 430/8 | €2,164 | - | -€2,164 | |
| Trade debts | 44 | €11,171 | €27,855 | +€16,685 | +149.4% |
| Suppliers | 440/4 | €11,171 | €27,855 | +€16,685 | +149.4% |
| Taxes, remuneration and social security | 45 | €3,294 | €39 | -€3,255 | -98.8% |
| Taxes | 450/3 | €3,294 | €39 | -€3,255 | -98.8% |
| Other amounts payable | 47/48 | €12,810 | €18,776 | +€5,966 | +46.6% |
| Non-recurring operating income | 76A | €815 | €11,699 | +€10,884 | +1335.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,504 | €5,277 | +€2,772 | +110.7% |
| Other operating charges | 640/8 | €340 | €352 | +€11 | +3.4% |
| Gross operating margin | 9900 | €2,919 | €4,102 | +€1,183 | +40.5% |
| Operating profit (loss) | 9901 | €74 | -€1,527 | -€1,601 | |
| Financial charges | 65/66B | €139 | €846 | +€707 | +510.3% |
| Recurring financial charges | 65 | €139 | €846 | +€707 | +510.3% |
| Profit (loss) for the period before taxes | 9903 | -€64 | -€2,372 | -€2,308 | -3592.5% |
| Income taxes | 67/77 | €868 | €669 | -€198 | -22.9% |
| Profit (loss) for the period | 9904 | -€932 | -€3,042 | -€2,110 | -226.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€932 | -€3,042 | -€2,110 | -226.4% |
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 29 September 2026 via checked.be.