JIYU DIGITAL: 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 DIGITAL
Largest movements
- Current investments +€189,677
new in 2025: €189,677
- Cash -€103,984
no longer reported in 2025 (was €103,984)
mainly Contributions, distributions and other (-€207,821) and Current investments (-€189,677)
- Receivables within one year -€73,197
down €73,197 (-21.2%), from €344,792 to €271,595
of which Other amounts receivable: -€53,837
- Reserves -€128,866
down €128,866 (-34.6%), from €371,975 to €243,108
- Other debts +€128,541
up €128,541 (+191.8%), from €67,015 to €195,556
- Tax, wage and social debts +€9,597
up €9,597 (+67.2%), from €14,286 to €23,883
of which Taxes: +€9,690
- Gross operating margin -€14,956
down €14,956 (-12.8%), from €116,510 to €101,554
- Financial income +€5,247
up €5,247 (+52.5%), from €9,990 to €15,236
- Taxes -€1,799
down €1,799 (-5.4%), from €33,283 to €31,484
- Depreciation -€1,634
down €1,634 (-23.8%), from €6,868 to €5,234
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 | €461,421 | €470,501 | +€9,080 | +2.0% |
| Fixed assets | 21/28 | €11,775 | €8,031 | -€3,745 | -31.8% |
| Tangible fixed assets | 22/27 | €11,775 | €8,031 | -€3,745 | -31.8% |
| Plant, machinery and equipment | 23 | €1,947 | €2,075 | +€128 | +6.6% |
| Furniture and vehicles | 24 | €9,828 | €5,955 | -€3,873 | -39.4% |
| Current assets | 29/58 | €449,646 | €462,470 | +€12,824 | +2.9% |
| Amounts receivable within one year | 40/41 | €344,792 | €271,595 | -€73,197 | -21.2% |
| Trade receivables | 40 | €33,396 | €14,036 | -€19,360 | -58.0% |
| Other amounts receivable | 41 | €311,396 | €257,559 | -€53,837 | -17.3% |
| Current investments | 50/53 | - | €189,677 | +€189,677 | |
| Cash at bank and in hand | 54/58 | €103,984 | - | -€103,984 | |
| Deferred charges and accrued income | 490/1 | €870 | €1,198 | +€328 | +37.7% |
| Total equity and liabilities | 10/49 | €461,421 | €470,501 | +€9,080 | +2.0% |
| Equity | 10/15 | €378,175 | €249,308 | -€128,866 | -34.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €371,975 | €243,108 | -€128,866 | -34.6% |
| Distributable reserves | 133 | €371,975 | €243,108 | -€128,866 | -34.6% |
| Amounts payable | 17/49 | €83,246 | €221,193 | +€137,946 | +165.7% |
| Amounts payable within one year | 42/48 | €83,246 | €220,943 | +€137,696 | +165.4% |
| Trade debts | 44 | €1,945 | €1,503 | -€442 | -22.7% |
| Suppliers | 440/4 | €1,945 | €1,503 | -€442 | -22.7% |
| Taxes, remuneration and social security | 45 | €14,286 | €23,883 | +€9,597 | +67.2% |
| Taxes | 450/3 | €12,007 | €21,697 | +€9,690 | +80.7% |
| Remuneration and social security | 454/9 | €2,278 | €2,186 | -€92 | -4.1% |
| Other amounts payable | 47/48 | €67,015 | €195,556 | +€128,541 | +191.8% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,868 | €5,234 | -€1,634 | -23.8% |
| Other operating charges | 640/8 | €947 | €1,051 | +€104 | +11.0% |
| Gross operating margin | 9900 | €116,510 | €101,554 | -€14,956 | -12.8% |
| Operating profit (loss) | 9901 | €108,695 | €95,269 | -€13,426 | -12.4% |
| Financial income | 75/76B | €9,990 | €15,236 | +€5,247 | +52.5% |
| Recurring financial income | 75 | €9,990 | €15,236 | +€5,247 | +52.5% |
| Financial charges | 65/66B | €70 | €66 | -€3 | -4.7% |
| Recurring financial charges | 65 | €70 | €66 | -€3 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €118,615 | €110,439 | -€8,176 | -6.9% |
| Income taxes | 67/77 | €33,283 | €31,484 | -€1,799 | -5.4% |
| Profit (loss) for the period | 9904 | €85,332 | €78,955 | -€6,377 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,332 | €78,955 | -€6,377 | -7.5% |
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 4 October 2026 via checked.be.