JIZOKU: 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.
JIZOKU
Largest movements
- Receivables within one year +€31,127
up €31,127 (+93.7%), from €33,229 to €64,356
of which Trade receivables: +€43,002
- Cash +€7,894
up €7,894 (+17.0%), from €46,564 to €54,458
mainly Other debts (+€33,526) and Trade debts (+€17,936)
- Tangible fixed assets -€6,323
down €6,323 (-4.2%), from €151,404 to €145,081
of which Land and buildings: -€6,147
- Deferred charges and accrued income +€2,755
up €2,755 (+124%), from €2,221 to €4,977
- Other debts +€33,526
up €33,526 (+125%), from €26,727 to €60,253
- Trade debts +€17,936
up €17,936 (+205%), from €8,752 to €26,687
- Profit (loss) carried forward -€15,624
down €15,624, from €2,573 to -€13,051
- Debts after one year -€6,583
down €6,583 (-5.3%), from €123,129 to €116,546
- Tax, wage and social debts +€6,082
up €6,082 (+67.3%), from €9,042 to €15,124
- Gross operating margin +€26,080
up €26,080 (+47.5%), from €54,863 to €80,943
- Financial charges +€23,538
up €23,538 (+38.2%), from €61,683 to €85,220
- Other operating charges +€2,158
up €2,158 (+451%), from €478 to €2,636
- Depreciation -€1,047
down €1,047 (-10.9%), from €9,616 to €8,569
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.
Derived cash bridge
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 | €233,418 | €268,872 | +€35,454 | +15.2% |
| Fixed assets | 21/28 | €151,404 | €145,081 | -€6,323 | -4.2% |
| Tangible fixed assets | 22/27 | €151,404 | €145,081 | -€6,323 | -4.2% |
| Land and buildings | 22 | €135,851 | €129,704 | -€6,147 | -4.5% |
| Plant, machinery and equipment | 23 | €657 | €408 | -€250 | -38.0% |
| Furniture and vehicles | 24 | €6,569 | €7,654 | +€1,085 | +16.5% |
| Other tangible fixed assets | 26 | €8,327 | €7,316 | -€1,011 | -12.1% |
| Current assets | 29/58 | €82,014 | €123,791 | +€41,777 | +50.9% |
| Amounts receivable within one year | 40/41 | €33,229 | €64,356 | +€31,127 | +93.7% |
| Trade receivables | 40 | €21,355 | €64,356 | +€43,002 | +201% |
| Other amounts receivable | 41 | €11,874 | - | -€11,874 | |
| Cash at bank and in hand | 54/58 | €46,564 | €54,458 | +€7,894 | +17.0% |
| Deferred charges and accrued income | 490/1 | €2,221 | €4,977 | +€2,755 | +124% |
| Total equity and liabilities | 10/49 | €233,418 | €268,872 | +€35,454 | +15.2% |
| Equity | 10/15 | €58,573 | €42,949 | -€15,624 | -26.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €55,000 | €55,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,573 | -€13,051 | -€15,624 | |
| Amounts payable | 17/49 | €174,845 | €225,923 | +€51,078 | +29.2% |
| Amounts payable after more than one year | 17 | €123,129 | €116,546 | -€6,583 | -5.3% |
| Financial debts | 170/4 | €123,129 | €116,546 | -€6,583 | -5.3% |
| Amounts payable within one year | 42/48 | €51,715 | €109,376 | +€57,661 | +111% |
| Current portion of amounts payable after more than one year | 42 | €7,194 | €7,311 | +€117 | +1.6% |
| Trade debts | 44 | €8,752 | €26,687 | +€17,936 | +205% |
| Suppliers | 440/4 | €8,752 | €26,687 | +€17,936 | +205% |
| Taxes, remuneration and social security | 45 | €9,042 | €15,124 | +€6,082 | +67.3% |
| Taxes | 450/3 | €9,042 | €15,124 | +€6,082 | +67.3% |
| Other amounts payable | 47/48 | €26,727 | €60,253 | +€33,526 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,616 | €8,569 | -€1,047 | -10.9% |
| Other operating charges | 640/8 | €478 | €2,636 | +€2,158 | +451% |
| Gross operating margin | 9900 | €54,863 | €80,943 | +€26,080 | +47.5% |
| Operating profit (loss) | 9901 | €44,769 | €69,738 | +€24,969 | +55.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €61,683 | €85,220 | +€23,538 | +38.2% |
| Recurring financial charges | 65 | €61,683 | €85,220 | +€23,538 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,914 | -€15,483 | +€1,431 | +8.5% |
| Income taxes | 67/77 | €126 | €141 | +€16 | +12.5% |
| Profit (loss) for the period | 9904 | -€17,040 | -€15,624 | +€1,416 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,040 | -€15,624 | +€1,416 | +8.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.