JEAN MARS: 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 MARS
Largest movements
- Cash -€11,760
down €11,760 (-69.1%), from €17,017 to €5,257
mainly Net result for the year (-€9,936) and Other debts (-€2,472)
- Tangible fixed assets -€3,595
down €3,595 (-43.8%), from €8,200 to €4,604
of which Furniture and vehicles: -€2,053
- Receivables within one year +€2,051
up €2,051 (+476.7%), from €430 to €2,481
of which Other amounts receivable: +€2,051
- Profit (loss) carried forward -€9,936
down €9,936 (-61.0%), from €16,281 to €6,345
- Other debts -€2,472
down €2,472 (-8.3%), from €29,854 to €27,382
- Gross operating margin -€11,912
down €11,912, from €7,600 to -€4,312
- Financial charges -€691
down €691 (-53.9%), from €1,282 to €591
- Depreciation -€488
down €488 (-12.0%), from €4,083 to €3,595
- Taxes -€185
down €185, from €180 to -€5
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.
Cash bridge derived
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 | €74,984 | €61,621 | -€13,363 | -17.8% |
| Fixed assets | 21/28 | €12,157 | €8,561 | -€3,595 | -29.6% |
| Tangible fixed assets | 22/27 | €8,200 | €4,604 | -€3,595 | -43.8% |
| Plant, machinery and equipment | 23 | €4,702 | €3,159 | -€1,543 | -32.8% |
| Furniture and vehicles | 24 | €3,498 | €1,446 | -€2,053 | -58.7% |
| Financial fixed assets | 28 | €3,957 | €3,957 | = | 0.0% |
| Current assets | 29/58 | €62,828 | €53,060 | -€9,767 | -15.5% |
| Stocks and contracts in progress | 3 | €44,170 | €44,321 | +€151 | +0.3% |
| Stocks | 30/36 | €44,170 | €44,321 | +€151 | +0.3% |
| Amounts receivable within one year | 40/41 | €430 | €2,481 | +€2,051 | +476.7% |
| Trade receivables | 40 | €390 | €390 | = | 0.0% |
| Other amounts receivable | 41 | €40 | €2,091 | +€2,051 | +5104.9% |
| Cash at bank and in hand | 54/58 | €17,017 | €5,257 | -€11,760 | -69.1% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,001 | -€209 | -17.3% |
| Total equity and liabilities | 10/49 | €74,984 | €61,621 | -€13,363 | -17.8% |
| Equity | 10/15 | €43,549 | €33,613 | -€9,936 | -22.8% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,281 | €6,345 | -€9,936 | -61.0% |
| Amounts payable | 17/49 | €31,435 | €28,008 | -€3,427 | -10.9% |
| Amounts payable within one year | 42/48 | €31,366 | €27,976 | -€3,390 | -10.8% |
| Trade debts | 44 | €1,332 | €594 | -€738 | -55.4% |
| Suppliers | 440/4 | €1,332 | €594 | -€738 | -55.4% |
| Taxes, remuneration and social security | 45 | €180 | - | -€180 | |
| Taxes | 450/3 | €180 | - | -€180 | |
| Other amounts payable | 47/48 | €29,854 | €27,382 | -€2,472 | -8.3% |
| Accrued charges and deferred income | 492/3 | €69 | €32 | -€38 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,083 | €3,595 | -€488 | -12.0% |
| Other operating charges | 640/8 | €1,501 | €1,445 | -€57 | -3.8% |
| Gross operating margin | 9900 | €7,600 | -€4,312 | -€11,912 | |
| Operating profit (loss) | 9901 | €2,015 | -€9,352 | -€11,368 | |
| Financial income | 75/76B | €23 | €3 | -€20 | -85.2% |
| Recurring financial income | 75 | €23 | €3 | -€20 | -85.2% |
| Financial charges | 65/66B | €1,282 | €591 | -€691 | -53.9% |
| Recurring financial charges | 65 | €1,282 | €591 | -€691 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €757 | -€9,940 | -€10,697 | |
| Income taxes | 67/77 | €180 | -€5 | -€185 | |
| Profit (loss) for the period | 9904 | €577 | -€9,936 | -€10,512 | |
| Profit (loss) for the period to be appropriated | 9905 | €577 | -€9,936 | -€10,512 |
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 9 October 2026 via checked.be.