JIYU: 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.
JIYU
Largest movements
- Receivables within one year +€17,115
up €17,115 (+171.5%), from €9,978 to €27,093
of which Other amounts receivable: +€11,503
- Cash +€2,068
up €2,068 (+73.6%), from €2,811 to €4,880
mainly Net result for the year (+€19,898) and Other debts (+€10,486)
- Tangible fixed assets +€370
up €370 (+22.9%), from €1,617 to €1,988
of which Furniture and vehicles: +€829
- Other debts +€10,486
up €10,486 (+417.1%), from €2,514 to €13,000
- Profit (loss) carried forward +€6,898
up €6,898, from -€3,143 to €3,755
- Trade debts +€2,669
up €2,669 (+642.5%), from €415 to €3,085
- Tax, wage and social debts -€489
down €489 (-3.4%), from €14,206 to €13,718
- Gross operating margin +€26,069
up €26,069 (+815.1%), from €3,198 to €29,267
- Taxes +€5,552
up €5,552 (+480.4%), from €1,156 to €6,707
- Depreciation -€1,443
down €1,443 (-60.3%), from €2,393 to €950
- Other operating charges +€534
up €534 (+51.6%), from €1,035 to €1,569
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 | €15,493 | €35,057 | +€19,564 | +126.3% |
| Fixed assets | 21/28 | €1,617 | €1,988 | +€370 | +22.9% |
| Tangible fixed assets | 22/27 | €1,617 | €1,988 | +€370 | +22.9% |
| Plant, machinery and equipment | 23 | €1,014 | €555 | -€459 | -45.3% |
| Furniture and vehicles | 24 | €603 | €1,432 | +€829 | +137.5% |
| Current assets | 29/58 | €13,876 | €33,070 | +€19,194 | +138.3% |
| Amounts receivable within one year | 40/41 | €9,978 | €27,093 | +€17,115 | +171.5% |
| Trade receivables | 40 | €8,634 | €14,246 | +€5,612 | +65.0% |
| Other amounts receivable | 41 | €1,344 | €12,847 | +€11,503 | +855.6% |
| Cash at bank and in hand | 54/58 | €2,811 | €4,880 | +€2,068 | +73.6% |
| Deferred charges and accrued income | 490/1 | €1,086 | €1,097 | +€11 | +1.0% |
| Total equity and liabilities | 10/49 | €15,493 | €35,057 | +€19,564 | +126.3% |
| Equity | 10/15 | -€1,643 | €5,255 | +€6,898 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,143 | €3,755 | +€6,898 | |
| Amounts payable | 17/49 | €17,136 | €29,802 | +€12,666 | +73.9% |
| Amounts payable within one year | 42/48 | €17,136 | €29,802 | +€12,666 | +73.9% |
| Trade debts | 44 | €415 | €3,085 | +€2,669 | +642.5% |
| Suppliers | 440/4 | €415 | €3,085 | +€2,669 | +642.5% |
| Taxes, remuneration and social security | 45 | €14,206 | €13,718 | -€489 | -3.4% |
| Taxes | 450/3 | €14,206 | €13,718 | -€489 | -3.4% |
| Other amounts payable | 47/48 | €2,514 | €13,000 | +€10,486 | +417.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,393 | €950 | -€1,443 | -60.3% |
| Other operating charges | 640/8 | €1,035 | €1,569 | +€534 | +51.6% |
| Gross operating margin | 9900 | €3,198 | €29,267 | +€26,069 | +815.1% |
| Operating profit (loss) | 9901 | -€230 | €26,748 | +€26,978 | |
| Financial charges | 65/66B | €111 | €143 | +€32 | +28.4% |
| Recurring financial charges | 65 | €111 | €143 | +€32 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | -€341 | €26,605 | +€26,946 | |
| Income taxes | 67/77 | €1,156 | €6,707 | +€5,552 | +480.4% |
| Profit (loss) for the period | 9904 | -€1,496 | €19,898 | +€21,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,496 | €19,898 | +€21,394 |
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 5 October 2026 via checked.be.