GEBROEDERS JESSEN: 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.
GEBROEDERS JESSEN
Largest movements
- Receivables within one year -€15,423
down €15,423 (-13.9%), from €111,120 to €95,697
of which Trade receivables: -€15,849
- Cash +€11,482
up €11,482 (+150%), from €7,659 to €19,141
mainly Trade debts (+€17,403) and Receivables within one year (+€15,423)
- Other debts -€24,254
down €24,254 (-15.6%), from €155,478 to €131,224
- Trade debts +€17,403
up €17,403 (+392%), from €4,444 to €21,846
- Profit (loss) carried forward +€2,537
up €2,537 (+4.0%), from -€63,504 to -€60,967
- Gross operating margin -€23,727
down €23,727 (-75.0%), from €31,618 to €7,892
- Other operating charges +€2,309
up €2,309 (+371%), from €622 to €2,931
- Depreciation +€711
up €711 (+147%), from €483 to €1,194
- Taxes +€576
up €576 (+242%), from €238 to €814
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 | €121,646 | €117,884 | -€3,762 | -3.1% |
| Fixed assets | 21/28 | €2,867 | €2,606 | -€260 | -9.1% |
| Tangible fixed assets | 22/27 | €2,867 | €2,606 | -€260 | -9.1% |
| Plant, machinery and equipment | 23 | €919 | €0 | -€919 | -100% |
| Furniture and vehicles | 24 | €1,948 | €2,606 | +€658 | +33.8% |
| Current assets | 29/58 | €118,780 | €115,278 | -€3,502 | -2.9% |
| Amounts receivable within one year | 40/41 | €111,120 | €95,697 | -€15,423 | -13.9% |
| Trade receivables | 40 | €104,661 | €88,812 | -€15,849 | -15.1% |
| Other amounts receivable | 41 | €6,459 | €6,885 | +€426 | +6.6% |
| Cash at bank and in hand | 54/58 | €7,659 | €19,141 | +€11,482 | +150% |
| Deferred charges and accrued income | 490/1 | - | €440 | +€440 | |
| Total equity and liabilities | 10/49 | €121,646 | €117,884 | -€3,762 | -3.1% |
| Equity | 10/15 | -€43,044 | -€40,507 | +€2,537 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,504 | -€60,967 | +€2,537 | +4.0% |
| Amounts payable | 17/49 | €164,690 | €158,391 | -€6,299 | -3.8% |
| Amounts payable within one year | 42/48 | €164,690 | €158,391 | -€6,299 | -3.8% |
| Trade debts | 44 | €4,444 | €21,846 | +€17,403 | +392% |
| Suppliers | 440/4 | €4,444 | €21,846 | +€17,403 | +392% |
| Taxes, remuneration and social security | 45 | €4,769 | €5,321 | +€552 | +11.6% |
| Taxes | 450/3 | €4,769 | €5,321 | +€552 | +11.6% |
| Other amounts payable | 47/48 | €155,478 | €131,224 | -€24,254 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | €1,194 | +€711 | +147% |
| Other operating charges | 640/8 | €622 | €2,931 | +€2,309 | +371% |
| Gross operating margin | 9900 | €31,618 | €7,892 | -€23,727 | -75.0% |
| Operating profit (loss) | 9901 | €30,513 | €3,766 | -€26,747 | -87.7% |
| Financial income | 75/76B | €9 | €0 | -€9 | -95.7% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -95.7% |
| Financial charges | 65/66B | €439 | €416 | -€23 | -5.3% |
| Recurring financial charges | 65 | €439 | €416 | -€23 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €30,083 | €3,351 | -€26,732 | -88.9% |
| Income taxes | 67/77 | €238 | €814 | +€576 | +242% |
| Profit (loss) for the period | 9904 | €29,845 | €2,537 | -€27,308 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,845 | €2,537 | -€27,308 | -91.5% |
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 22 October 2026 via checked.be.