DR.JESPERS: 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.
DR.JESPERS
Largest movements
- Cash +€3,621
up €3,621 (+68.1%), from €5,319 to €8,940
mainly Net result for the year (+€7,393) and Depreciation (+€1,581)
- Tangible fixed assets -€1,581
down €1,581 (-88.5%), from €1,786 to €205
- Profit (loss) carried forward +€7,735
up €7,735 (+15.9%), from -€48,652 to -€40,918
- Other debts -€3,204
down €3,204 (-9.9%), from €32,493 to €29,289
- Tax, wage and social debts -€2,342
no longer reported in 2025 (was €2,342)
- Trade debts -€149
down €149 (-32.2%), from €462 to €313
- Purchases and services -€85,758
no longer reported in 2025 (was €85,758)
- Turnover -€83,122
no longer reported in 2025 (was €83,122)
- Gross operating margin +€7,988
up €7,988 (+366%), from €2,183 to €10,171
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 | €7,105 | €9,145 | +€2,040 | +28.7% |
| Fixed assets | 21/28 | €1,786 | €205 | -€1,581 | -88.5% |
| Tangible fixed assets | 22/27 | €1,786 | €205 | -€1,581 | -88.5% |
| Furniture and vehicles | 24 | €1,786 | €205 | -€1,581 | -88.5% |
| Current assets | 29/58 | €5,319 | €8,940 | +€3,621 | +68.1% |
| Cash at bank and in hand | 54/58 | €5,319 | €8,940 | +€3,621 | +68.1% |
| Total equity and liabilities | 10/49 | €7,105 | €9,145 | +€2,040 | +28.7% |
| Equity | 10/15 | -€28,192 | -€20,458 | +€7,735 | +27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,652 | -€40,918 | +€7,735 | +15.9% |
| Amounts payable | 17/49 | €35,297 | €29,603 | -€5,694 | -16.1% |
| Amounts payable within one year | 42/48 | €35,297 | €29,603 | -€5,694 | -16.1% |
| Trade debts | 44 | €462 | €313 | -€149 | -32.2% |
| Suppliers | 440/4 | €462 | €313 | -€149 | -32.2% |
| Taxes, remuneration and social security | 45 | €2,342 | - | -€2,342 | |
| Taxes | 450/3 | €2,342 | - | -€2,342 | |
| Other amounts payable | 47/48 | €32,493 | €29,289 | -€3,204 | -9.9% |
| Turnover | 70 | €83,122 | - | -€83,122 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €85,758 | - | -€85,758 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,852 | €1,581 | -€271 | -14.6% |
| Other operating charges | 640/8 | €969 | €446 | -€523 | -53.9% |
| Gross operating margin | 9900 | €2,183 | €10,171 | +€7,988 | +366% |
| Operating profit (loss) | 9901 | -€638 | €8,143 | +€8,781 | |
| Financial charges | 65/66B | €98 | €108 | +€10 | +10.6% |
| Recurring financial charges | 65 | €98 | €108 | +€10 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€736 | €8,035 | +€8,771 | |
| Income taxes | 67/77 | €13 | €642 | +€629 | +4,766% |
| Profit (loss) for the period | 9904 | -€749 | €7,393 | +€8,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€749 | €7,393 | +€8,142 |
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 15 October 2026 via checked.be.