JJRIGAUX: 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.
JJRIGAUX
Largest movements
- Cash -€145,329
down €145,329 (-89.6%), from €162,253 to €16,924
mainly Current investments (-€135,400) and Receivables within one year (-€19,088)
- Current investments +€135,400
up €135,400 (+103%), from €131,600 to €267,000
- Receivables within one year +€19,088
new in 2025: €19,088
- Tangible fixed assets -€7,501
down €7,501 (-17.1%), from €43,839 to €36,338
of which Other tangible fixed assets: -€5,639
- Deferred charges and accrued income +€4,881
up €4,881 (+1,702%), from €287 to €5,168
- Reserves +€10,900
up €10,900 (+4.1%), from €267,000 to €277,900
- Tax, wage and social debts -€4,576
down €4,576 (-27.1%), from €16,896 to €12,320
of which Taxes: -€4,587
- Gross operating margin -€188,157
down €188,157 (-93.2%), from €201,863 to €13,706
- Taxes -€58,868
down €58,868 (-99.6%), from €59,120 to €252
- Financial income +€6,611
up €6,611 (+108,735%), from €6 to €6,617
- Depreciation -€6,584
down €6,584 (-46.7%), from €14,085 to €7,501
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 | €338,028 | €344,568 | +€6,539 | +1.9% |
| Fixed assets | 21/28 | €43,889 | €36,388 | -€7,501 | -17.1% |
| Tangible fixed assets | 22/27 | €43,839 | €36,338 | -€7,501 | -17.1% |
| Furniture and vehicles | 24 | €10,544 | €8,681 | -€1,863 | -17.7% |
| Other tangible fixed assets | 26 | €33,295 | €27,656 | -€5,639 | -16.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €294,139 | €308,180 | +€14,041 | +4.8% |
| Amounts receivable within one year | 40/41 | - | €19,088 | +€19,088 | |
| Other amounts receivable | 41 | - | €19,088 | +€19,088 | |
| Current investments | 50/53 | €131,600 | €267,000 | +€135,400 | +103% |
| Cash at bank and in hand | 54/58 | €162,253 | €16,924 | -€145,329 | -89.6% |
| Deferred charges and accrued income | 490/1 | €287 | €5,168 | +€4,881 | +1,702% |
| Total equity and liabilities | 10/49 | €338,028 | €344,568 | +€6,539 | +1.9% |
| Equity | 10/15 | €276,503 | €288,099 | +€11,597 | +4.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €267,000 | €277,900 | +€10,900 | +4.1% |
| Distributable reserves | 133 | €267,000 | €277,900 | +€10,900 | +4.1% |
| Profit (loss) carried forward | 14 | €3,503 | €4,199 | +€697 | +19.9% |
| Amounts payable | 17/49 | €61,526 | €56,468 | -€5,057 | -8.2% |
| Amounts payable within one year | 42/48 | €61,526 | €56,468 | -€5,057 | -8.2% |
| Trade debts | 44 | €762 | €898 | +€137 | +17.9% |
| Suppliers | 440/4 | €762 | €898 | +€137 | +17.9% |
| Taxes, remuneration and social security | 45 | €16,896 | €12,320 | -€4,576 | -27.1% |
| Taxes | 450/3 | €14,518 | €9,931 | -€4,587 | -31.6% |
| Remuneration and social security | 454/9 | €2,378 | €2,388 | +€11 | +0.5% |
| Other amounts payable | 47/48 | €43,868 | €43,250 | -€618 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,085 | €7,501 | -€6,584 | -46.7% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €201,863 | €13,706 | -€188,157 | -93.2% |
| Operating profit (loss) | 9901 | €186,879 | €5,277 | -€181,603 | -97.2% |
| Financial income | 75/76B | €6 | €6,617 | +€6,611 | +108,735% |
| Recurring financial income | 75 | €6 | €6,617 | +€6,611 | +108,735% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.2% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €186,840 | €11,849 | -€174,992 | -93.7% |
| Income taxes | 67/77 | €59,120 | €252 | -€58,868 | -99.6% |
| Profit (loss) for the period | 9904 | €127,720 | €11,597 | -€116,124 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €127,720 | €11,597 | -€116,124 | -90.9% |
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 24 October 2026 via checked.be.