JEAN SUISSUR: 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 SUISSUR
Largest movements
- Cash -€57,741
down €57,741 (-40.5%), from €142,418 to €84,677
mainly Net result for the year (-€24,370) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€12,582
up €12,582 (+483%), from €2,608 to €15,190
of which Other amounts receivable: +€11,571
- Profit (loss) carried forward -€24,370
down €24,370, from €9,400 to -€14,969
- Reserves -€20,000
down €20,000 (-27.0%), from €74,000 to €54,000
of which Distributable reserves: -€20,000
- Trade debts -€15,043
down €15,043 (-72.6%), from €20,731 to €5,687
- Other debts +€15,000
up €15,000 (+300%), from €5,000 to €20,000
- Gross operating margin -€10,581
down €10,581 (-110%), from -€9,578 to -€20,158
- Depreciation -€828
down €828 (-35.6%), from €2,322 to €1,495
- Financial income -€705
down €705 (-36.5%), from €1,931 to €1,227
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 | €150,546 | €104,718 | -€45,828 | -30.4% |
| Fixed assets | 21/28 | €5,520 | €4,851 | -€669 | -12.1% |
| Tangible fixed assets | 22/27 | €5,520 | €4,851 | -€669 | -12.1% |
| Plant, machinery and equipment | 23 | €1,567 | €1,394 | -€173 | -11.1% |
| Furniture and vehicles | 24 | €3,953 | €3,458 | -€496 | -12.5% |
| Current assets | 29/58 | €145,025 | €99,867 | -€45,159 | -31.1% |
| Amounts receivable within one year | 40/41 | €2,608 | €15,190 | +€12,582 | +483% |
| Trade receivables | 40 | - | €1,011 | +€1,011 | |
| Other amounts receivable | 41 | €2,608 | €14,179 | +€11,571 | +444% |
| Cash at bank and in hand | 54/58 | €142,418 | €84,677 | -€57,741 | -40.5% |
| Total equity and liabilities | 10/49 | €150,546 | €104,718 | -€45,828 | -30.4% |
| Equity | 10/15 | €123,400 | €79,031 | -€44,370 | -36.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €74,000 | €54,000 | -€20,000 | -27.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Profit (loss) carried forward | 14 | €9,400 | -€14,969 | -€24,370 | |
| Amounts payable | 17/49 | €27,145 | €25,687 | -€1,458 | -5.4% |
| Amounts payable within one year | 42/48 | €25,731 | €25,687 | -€43 | -0.2% |
| Trade debts | 44 | €20,731 | €5,687 | -€15,043 | -72.6% |
| Suppliers | 440/4 | €20,731 | €5,687 | -€15,043 | -72.6% |
| Other amounts payable | 47/48 | €5,000 | €20,000 | +€15,000 | +300% |
| Accrued charges and deferred income | 492/3 | €1,415 | - | -€1,415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,322 | €1,495 | -€828 | -35.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€9,578 | -€20,158 | -€10,581 | -110% |
| Operating profit (loss) | 9901 | -€12,284 | -€22,040 | -€9,756 | -79.4% |
| Financial income | 75/76B | €1,931 | €1,227 | -€705 | -36.5% |
| Recurring financial income | 75 | €1,931 | €1,227 | -€705 | -36.5% |
| Financial charges | 65/66B | €3,274 | €3,425 | +€151 | +4.6% |
| Recurring financial charges | 65 | €3,274 | €3,425 | +€151 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,627 | -€24,239 | -€10,612 | -77.9% |
| Income taxes | 67/77 | €127 | €131 | +€4 | +3.2% |
| Profit (loss) for the period | 9904 | -€13,754 | -€24,370 | -€10,616 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,754 | -€24,370 | -€10,616 | -77.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.