JIYA: 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.
JIYA
Largest movements
- Stocks and contracts +€26,734
up €26,734 (+29.8%), from €89,577 to €116,311
- Receivables within one year +€16,068
new in 2024: €16,068
- Cash -€11,344
down €11,344 (-82.7%), from €13,716 to €2,372
mainly Stocks and contracts (-€26,734) and Receivables within one year (-€16,068)
- Trade debts +€22,620
up €22,620 (+70.4%), from €32,117 to €54,737
- Profit (loss) carried forward +€5,263
up €5,263 (+26.9%), from €19,573 to €24,836
- Other debts +€3,000
new in 2024: €3,000
- Turnover +€232,851
up €232,851 (+11.5%), from €2.0m to €2.3m
- Purchases and services +€221,031
up €221,031 (+11.6%), from €1.9m to €2.1m
- Staff costs +€41,494
up €41,494 (+43.5%), from €95,496 to €136,990
- Other operating charges -€32,273
down €32,273 (-94.2%), from €34,269 to €1,996
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,593 | €142,385 | +€30,792 | +27.6% |
| Fixed assets | 21/28 | €5,968 | €5,716 | -€252 | -4.2% |
| Tangible fixed assets | 22/27 | €367 | €115 | -€252 | -68.6% |
| Furniture and vehicles | 24 | €367 | €115 | -€252 | -68.6% |
| Financial fixed assets | 28 | €5,601 | €5,601 | = | 0.0% |
| Current assets | 29/58 | €105,624 | €136,668 | +€31,044 | +29.4% |
| Stocks and contracts in progress | 3 | €89,577 | €116,311 | +€26,734 | +29.8% |
| Stocks | 30/36 | €89,577 | €116,311 | +€26,734 | +29.8% |
| Amounts receivable within one year | 40/41 | - | €16,068 | +€16,068 | |
| Other amounts receivable | 41 | - | €16,068 | +€16,068 | |
| Cash at bank and in hand | 54/58 | €13,716 | €2,372 | -€11,344 | -82.7% |
| Deferred charges and accrued income | 490/1 | €2,332 | €1,917 | -€414 | -17.8% |
| Total equity and liabilities | 10/49 | €111,593 | €142,385 | +€30,792 | +27.6% |
| Equity | 10/15 | €55,358 | €60,622 | +€5,263 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,186 | €17,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,326 | €15,326 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,573 | €24,836 | +€5,263 | +26.9% |
| Amounts payable | 17/49 | €56,235 | €81,763 | +€25,529 | +45.4% |
| Amounts payable within one year | 42/48 | €56,235 | €81,763 | +€25,529 | +45.4% |
| Trade debts | 44 | €32,117 | €54,737 | +€22,620 | +70.4% |
| Suppliers | 440/4 | €32,117 | €54,737 | +€22,620 | +70.4% |
| Taxes, remuneration and social security | 45 | €24,118 | €24,026 | -€91 | -0.4% |
| Taxes | 450/3 | €12,764 | €11,532 | -€1,232 | -9.7% |
| Remuneration and social security | 454/9 | €11,354 | €12,495 | +€1,141 | +10.0% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Turnover | 70 | €2,032,255 | €2,265,106 | +€232,851 | +11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,901,609 | €2,122,640 | +€221,031 | +11.6% |
| Remuneration, social security and pensions | 62 | €95,496 | €136,990 | +€41,494 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252 | €252 | = | 0.0% |
| Other operating charges | 640/8 | €34,269 | €1,996 | -€32,273 | -94.2% |
| Gross operating margin | 9900 | €140,274 | €146,405 | +€6,131 | +4.4% |
| Operating profit (loss) | 9901 | €10,256 | €7,167 | -€3,090 | -30.1% |
| Financial income | 75/76B | - | €487 | +€487 | |
| Recurring financial income | 75 | - | €487 | +€487 | |
| Financial charges | 65/66B | €1,520 | €1,074 | -€446 | -29.4% |
| Recurring financial charges | 65 | €1,520 | €1,074 | -€446 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €8,736 | €6,579 | -€2,157 | -24.7% |
| Income taxes | 67/77 | -€622 | €1,316 | +€1,938 | |
| Profit (loss) for the period | 9904 | €9,358 | €5,263 | -€4,095 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,358 | €5,263 | -€4,095 | -43.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.