Chez d'Jess: 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.
Chez d'Jess
Largest movements
- Receivables within one year +€33,474
up €33,474 (+200%), from €16,754 to €50,228
of which Trade receivables: +€21,941
- Tangible fixed assets -€30,819
down €30,819 (-27.9%), from €110,387 to €79,568
of which Furniture and vehicles: -€17,863
- Cash -€10,817
down €10,817 (-12.8%), from €84,741 to €73,924
mainly Debts after one year (-€50,765) and Receivables within one year (-€33,474)
- Deferred charges and accrued income +€6,628
up €6,628 (+219%), from €3,030 to €9,658
- Debts after one year -€50,765
down €50,765 (-76.7%), from €66,201 to €15,436
- Tax, wage and social debts +€38,661
up €38,661 (+316%), from €12,251 to €50,912
of which Remuneration and social security: +€30,374
- Profit (loss) carried forward +€16,606
up €16,606 (+18.6%), from €89,173 to €105,779
- Trade debts -€8,032
down €8,032 (-100%), from €8,032 to €0
- Accrued charges and deferred income +€6,817
new in 2025: €6,817
- Gross operating margin -€133,463
down €133,463 (-30.0%), from €444,289 to €310,826
- Staff costs -€24,461
down €24,461 (-9.1%), from €267,944 to €243,483
- Taxes -€20,806
down €20,806 (-84.0%), from €24,772 to €3,966
- Depreciation -€13,550
down €13,550 (-30.5%), from €44,479 to €30,929
- Financial charges -€5,243
down €5,243 (-40.2%), from €13,037 to €7,794
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 | €222,583 | €220,963 | -€1,620 | -0.7% |
| Fixed assets | 21/28 | €111,843 | €81,524 | -€30,319 | -27.1% |
| Tangible fixed assets | 22/27 | €110,387 | €79,568 | -€30,819 | -27.9% |
| Plant, machinery and equipment | 23 | €40,610 | €39,891 | -€720 | -1.8% |
| Furniture and vehicles | 24 | €23,121 | €5,258 | -€17,863 | -77.3% |
| Leasing and similar rights | 25 | €46,656 | €34,419 | -€12,237 | -26.2% |
| Financial fixed assets | 28 | €1,456 | €1,956 | +€500 | +34.3% |
| Current assets | 29/58 | €110,740 | €139,439 | +€28,699 | +25.9% |
| Stocks and contracts in progress | 3 | €6,216 | €5,629 | -€587 | -9.4% |
| Stocks | 30/36 | €6,216 | €5,629 | -€587 | -9.4% |
| Amounts receivable within one year | 40/41 | €16,754 | €50,228 | +€33,474 | +200% |
| Trade receivables | 40 | €121 | €22,061 | +€21,941 | +18,206% |
| Other amounts receivable | 41 | €16,633 | €28,167 | +€11,534 | +69.3% |
| Cash at bank and in hand | 54/58 | €84,741 | €73,924 | -€10,817 | -12.8% |
| Deferred charges and accrued income | 490/1 | €3,030 | €9,658 | +€6,628 | +219% |
| Total equity and liabilities | 10/49 | €222,583 | €220,963 | -€1,620 | -0.7% |
| Equity | 10/15 | €92,173 | €108,779 | +€16,606 | +18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,173 | €105,779 | +€16,606 | +18.6% |
| Amounts payable | 17/49 | €130,411 | €112,184 | -€18,226 | -14.0% |
| Amounts payable after more than one year | 17 | €66,201 | €15,436 | -€50,765 | -76.7% |
| Financial debts | 170/4 | €66,201 | €15,436 | -€50,765 | -76.7% |
| Amounts payable within one year | 42/48 | €64,210 | €89,932 | +€25,722 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €43,927 | €39,020 | -€4,907 | -11.2% |
| Trade debts | 44 | €8,032 | €0 | -€8,032 | -100% |
| Suppliers | 440/4 | €8,032 | €0 | -€8,032 | -100% |
| Taxes, remuneration and social security | 45 | €12,251 | €50,912 | +€38,661 | +316% |
| Taxes | 450/3 | €5,668 | €13,956 | +€8,288 | +146% |
| Remuneration and social security | 454/9 | €6,582 | €36,956 | +€30,374 | +461% |
| Accrued charges and deferred income | 492/3 | - | €6,817 | +€6,817 | |
| Non-recurring operating income | 76A | €436 | €218 | -€218 | -49.9% |
| Remuneration, social security and pensions | 62 | €267,944 | €243,483 | -€24,461 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,479 | €30,929 | -€13,550 | -30.5% |
| Other operating charges | 640/8 | €4,886 | €8,101 | +€3,214 | +65.8% |
| Gross operating margin | 9900 | €444,289 | €310,826 | -€133,463 | -30.0% |
| Operating profit (loss) | 9901 | €126,979 | €28,313 | -€98,666 | -77.7% |
| Financial income | 75/76B | €2 | €52 | +€50 | +2,052% |
| Recurring financial income | 75 | €2 | €52 | +€50 | +2,052% |
| Financial charges | 65/66B | €13,037 | €7,794 | -€5,243 | -40.2% |
| Recurring financial charges | 65 | €13,037 | €7,794 | -€5,243 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €113,944 | €20,571 | -€93,373 | -81.9% |
| Income taxes | 67/77 | €24,772 | €3,966 | -€20,806 | -84.0% |
| Profit (loss) for the period | 9904 | €89,173 | €16,606 | -€72,567 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,173 | €16,606 | -€72,567 | -81.4% |
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.