Jiyan: 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.
Jiyan
Largest movements
- Cash +€2,994
up €2,994 (+68.4%), from €4,375 to €7,369
mainly Tax, wage and social debts (+€15,507) and Depreciation (+€2,245)
- Intangible fixed assets -€2,000
down €2,000 (-28.9%), from €6,924 to €4,924
- Tangible fixed assets -€245
down €245 (-20.2%), from €1,210 to €966
- Profit (loss) carried forward -€17,175
down €17,175 (-62.7%), from -€27,402 to -€44,577
- Tax, wage and social debts +€15,507
up €15,507 (+66.2%), from €23,431 to €38,937
of which Remuneration and social security: +€14,860
- Other debts +€1,596
up €1,596 (+51.4%), from €3,106 to €4,702
- Trade debts +€691
up €691 (+6.0%), from €11,505 to €12,196
- Staff costs -€15,063
down €15,063 (-33.0%), from €45,602 to €30,539
- Gross operating margin -€6,274
down €6,274 (-26.9%), from €23,301 to €17,027
- Depreciation -€845
down €845 (-27.3%), from €3,089 to €2,245
- Other operating charges -€832
down €832 (-37.7%), from €2,206 to €1,374
- Financial charges +€239
up €239, from -€194 to €46
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 | €12,639 | €13,259 | +€619 | +4.9% |
| Fixed assets | 21/28 | €8,134 | €5,889 | -€2,245 | -27.6% |
| Intangible fixed assets | 21 | €6,924 | €4,924 | -€2,000 | -28.9% |
| Tangible fixed assets | 22/27 | €1,210 | €966 | -€245 | -20.2% |
| Furniture and vehicles | 24 | €1,210 | €966 | -€245 | -20.2% |
| Current assets | 29/58 | €4,506 | €7,369 | +€2,864 | +63.6% |
| Amounts receivable within one year | 40/41 | €131 | - | -€131 | |
| Other amounts receivable | 41 | €131 | - | -€131 | |
| Cash at bank and in hand | 54/58 | €4,375 | €7,369 | +€2,994 | +68.4% |
| Total equity and liabilities | 10/49 | €12,639 | €13,259 | +€619 | +4.9% |
| Equity | 10/15 | -€25,402 | -€42,577 | -€17,175 | -67.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,402 | -€44,577 | -€17,175 | -62.7% |
| Amounts payable | 17/49 | €38,042 | €55,836 | +€17,794 | +46.8% |
| Amounts payable within one year | 42/48 | €38,042 | €55,836 | +€17,794 | +46.8% |
| Trade debts | 44 | €11,505 | €12,196 | +€691 | +6.0% |
| Suppliers | 440/4 | €11,505 | €12,196 | +€691 | +6.0% |
| Taxes, remuneration and social security | 45 | €23,431 | €38,937 | +€15,507 | +66.2% |
| Taxes | 450/3 | - | €647 | +€647 | |
| Remuneration and social security | 454/9 | €23,431 | €38,290 | +€14,860 | +63.4% |
| Other amounts payable | 47/48 | €3,106 | €4,702 | +€1,596 | +51.4% |
| Remuneration, social security and pensions | 62 | €45,602 | €30,539 | -€15,063 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,089 | €2,245 | -€845 | -27.3% |
| Other operating charges | 640/8 | €2,206 | €1,374 | -€832 | -37.7% |
| Gross operating margin | 9900 | €23,301 | €17,027 | -€6,274 | -26.9% |
| Operating profit (loss) | 9901 | -€27,596 | -€17,131 | +€10,465 | +37.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | -€194 | €46 | +€239 | |
| Recurring financial charges | 65 | -€194 | €46 | +€239 | |
| Profit (loss) for the period before taxes | 9903 | -€27,402 | -€17,175 | +€10,228 | +37.3% |
| Profit (loss) for the period | 9904 | -€27,402 | -€17,175 | +€10,228 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,402 | -€17,175 | +€10,228 | +37.3% |
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 12 October 2026 via checked.be.