Jean Jean: 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.
Jean Jean
Largest movements
- Receivables within one year +€23,752
up €23,752 (+46.4%), from €51,176 to €74,928
of which Other amounts receivable: +€13,588
- Cash -€22,735
down €22,735 (-100.0%), from €22,745 to €10
mainly Receivables within one year (-€23,752) and Net result for the year (-€19,261)
- Tangible fixed assets -€6,670
down €6,670 (-22.4%), from €29,766 to €23,097
of which Furniture and vehicles: -€6,594
- Profit (loss) carried forward -€25,405
no longer reported in 2025 (was €25,405)
- Short-term financial debts +€7,942
new in 2025: €7,942
- Debts after one year +€6,008
up €6,008 (+9.9%), from €60,525 to €66,533
- Other debts +€5,222
new in 2025: €5,222
- Tax, wage and social debts +€2,794
up €2,794 (+22.7%), from €12,315 to €15,109
- Financial income -€44,895
down €44,895 (-93.6%), from €47,941 to €3,046
of which Non-recurring financial income: -€45,009
- Gross operating margin -€15,710
down €15,710, from €4,946 to -€10,763
- Taxes -€11,349
down €11,349 (-95.6%), from €11,875 to €526
- Depreciation +€2,331
up €2,331 (+53.7%), from €4,338 to €6,670
- Financial charges -€1,692
down €1,692 (-34.6%), from €4,891 to €3,199
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 | €103,687 | €98,251 | -€5,437 | -5.2% |
| Fixed assets | 21/28 | €29,766 | €23,097 | -€6,670 | -22.4% |
| Tangible fixed assets | 22/27 | €29,766 | €23,097 | -€6,670 | -22.4% |
| Land and buildings | 22 | €2,788 | €2,712 | -€76 | -2.7% |
| Furniture and vehicles | 24 | €26,979 | €20,385 | -€6,594 | -24.4% |
| Current assets | 29/58 | €73,921 | €75,154 | +€1,233 | +1.7% |
| Amounts receivable within one year | 40/41 | €51,176 | €74,928 | +€23,752 | +46.4% |
| Trade receivables | 40 | - | €10,164 | +€10,164 | |
| Other amounts receivable | 41 | €51,176 | €64,764 | +€13,588 | +26.6% |
| Cash at bank and in hand | 54/58 | €22,745 | €10 | -€22,735 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €215 | +€215 | |
| Total equity and liabilities | 10/49 | €103,687 | €98,251 | -€5,437 | -5.2% |
| Equity | 10/15 | €25,505 | €100 | -€25,405 | -99.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,405 | - | -€25,405 | |
| Amounts payable | 17/49 | €78,182 | €98,151 | +€19,968 | +25.5% |
| Amounts payable after more than one year | 17 | €60,525 | €66,533 | +€6,008 | +9.9% |
| Financial debts | 170/4 | €60,525 | €66,533 | +€6,008 | +9.9% |
| Amounts payable within one year | 42/48 | €17,657 | €31,618 | +€13,960 | +79.1% |
| Current portion of amounts payable after more than one year | 42 | €4,835 | €3,345 | -€1,490 | -30.8% |
| Financial debts | 43 | - | €7,942 | +€7,942 | |
| Credit institutions | 430/8 | - | €7,942 | +€7,942 | |
| Trade debts | 44 | €507 | - | -€507 | |
| Suppliers | 440/4 | €507 | - | -€507 | |
| Taxes, remuneration and social security | 45 | €12,315 | €15,109 | +€2,794 | +22.7% |
| Taxes | 450/3 | €12,315 | €15,109 | +€2,794 | +22.7% |
| Other amounts payable | 47/48 | - | €5,222 | +€5,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,338 | €6,670 | +€2,331 | +53.7% |
| Other operating charges | 640/8 | €725 | €1,149 | +€424 | +58.5% |
| Non-recurring operating charges | 66A | €5,653 | - | -€5,653 | |
| Gross operating margin | 9900 | €4,946 | -€10,763 | -€15,710 | |
| Operating profit (loss) | 9901 | -€5,770 | -€18,582 | -€12,812 | -222% |
| Financial income | 75/76B | €47,941 | €3,046 | -€44,895 | -93.6% |
| Recurring financial income | 75 | €2,932 | €3,046 | +€113 | +3.9% |
| Non-recurring financial income | 76B | €45,009 | - | -€45,009 | |
| Financial charges | 65/66B | €4,891 | €3,199 | -€1,692 | -34.6% |
| Recurring financial charges | 65 | €4,891 | €3,199 | -€1,692 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €37,280 | -€18,735 | -€56,015 | |
| Income taxes | 67/77 | €11,875 | €526 | -€11,349 | -95.6% |
| Profit (loss) for the period | 9904 | €25,405 | -€19,261 | -€44,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,405 | -€19,261 | -€44,666 |
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 20 October 2026 via checked.be.