JES!: what changed
Two fiscal 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.
JES!
Largest movements
- Cash +€70,572
up €70,572 (+577.5%), from €12,219 to €82,792
mainly Trade debts (+€66,276) and Net result for the year (+€46,911)
- Receivables within one year +€26,224
up €26,224 (+64.2%), from €40,830 to €67,053
of which Trade receivables: +€18,035
- Receivables after one year -€7,429
down €7,429 (-20.0%), from €37,143 to €29,714
- Financial fixed assets +€5,000
up €5,000 (+64.9%), from €7,700 to €12,700
- Tangible fixed assets +€4,263
up €4,263 (+11.7%), from €36,457 to €40,720
of which Plant, machinery and equipment: +€4,034
- Trade debts +€66,276
up €66,276 (+1912.8%), from €3,465 to €69,741
- Reserves +€46,911
up €46,911 (+61.3%), from €76,546 to €123,456
- Other debts -€12,115
down €12,115 (-39.8%), from €30,464 to €18,349
- Debts after one year -€5,196
down €5,196 (-46.9%), from €11,089 to €5,893
- Financial income +€65,251
up €65,251 (+12232.8%), from €533 to €65,784
- Gross operating margin -€21,796
down €21,796, from €21,042 to -€754
- Taxes -€1,825
down €1,825 (-89.8%), from €2,032 to €206
- Financial charges -€677
down €677 (-21.5%), from €3,154 to €2,477
- Depreciation +€551
up €551 (+4.0%), from €13,786 to €14,337
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 | €134,815 | €233,184 | +€98,369 | +73.0% |
| Fixed assets | 21/28 | €44,157 | €53,420 | +€9,263 | +21.0% |
| Tangible fixed assets | 22/27 | €36,457 | €40,720 | +€4,263 | +11.7% |
| Plant, machinery and equipment | 23 | €424 | €4,458 | +€4,034 | +951.3% |
| Furniture and vehicles | 24 | €36,033 | €32,827 | -€3,206 | -8.9% |
| Other tangible fixed assets | 26 | - | €3,435 | +€3,435 | |
| Financial fixed assets | 28 | €7,700 | €12,700 | +€5,000 | +64.9% |
| Current assets | 29/58 | €90,658 | €179,764 | +€89,106 | +98.3% |
| Amounts receivable after more than one year | 29 | €37,143 | €29,714 | -€7,429 | -20.0% |
| Other amounts receivable | 291 | €37,143 | €29,714 | -€7,429 | -20.0% |
| Amounts receivable within one year | 40/41 | €40,830 | €67,053 | +€26,224 | +64.2% |
| Trade receivables | 40 | €22,367 | €40,401 | +€18,035 | +80.6% |
| Other amounts receivable | 41 | €18,463 | €26,652 | +€8,189 | +44.4% |
| Cash at bank and in hand | 54/58 | €12,219 | €82,792 | +€70,572 | +577.5% |
| Deferred charges and accrued income | 490/1 | €466 | €205 | -€261 | -56.0% |
| Total equity and liabilities | 10/49 | €134,815 | €233,184 | +€98,369 | +73.0% |
| Equity | 10/15 | €80,546 | €127,456 | +€46,911 | +58.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €76,546 | €123,456 | +€46,911 | +61.3% |
| Distributable reserves | 133 | €76,546 | €123,456 | +€46,911 | +61.3% |
| Amounts payable | 17/49 | €54,269 | €105,728 | +€51,459 | +94.8% |
| Amounts payable after more than one year | 17 | €11,089 | €5,893 | -€5,196 | -46.9% |
| Financial debts | 170/4 | €11,089 | €5,893 | -€5,196 | -46.9% |
| Amounts payable within one year | 42/48 | €40,992 | €98,107 | +€57,115 | +139.3% |
| Current portion of amounts payable after more than one year | 42 | €4,972 | €5,196 | +€224 | +4.5% |
| Financial debts | 43 | €575 | €1,071 | +€496 | +86.4% |
| Credit institutions | 430/8 | €575 | €1,071 | +€496 | +86.4% |
| Trade debts | 44 | €3,465 | €69,741 | +€66,276 | +1912.8% |
| Suppliers | 440/4 | €3,465 | €69,741 | +€66,276 | +1912.8% |
| Taxes, remuneration and social security | 45 | €1,516 | €3,751 | +€2,234 | +147.4% |
| Taxes | 450/3 | €1,516 | €3,751 | +€2,234 | +147.4% |
| Other amounts payable | 47/48 | €30,464 | €18,349 | -€12,115 | -39.8% |
| Accrued charges and deferred income | 492/3 | €2,189 | €1,728 | -€461 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,786 | €14,337 | +€551 | +4.0% |
| Other operating charges | 640/8 | €1,048 | €1,099 | +€52 | +4.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €21,042 | -€754 | -€21,796 | |
| Operating profit (loss) | 9901 | €6,208 | -€16,190 | -€22,398 | |
| Financial income | 75/76B | €533 | €65,784 | +€65,251 | +12232.8% |
| Recurring financial income | 75 | €533 | €65,784 | +€65,251 | +12232.8% |
| Financial charges | 65/66B | €3,154 | €2,477 | -€677 | -21.5% |
| Recurring financial charges | 65 | €3,154 | €2,477 | -€677 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €3,588 | €47,117 | +€43,529 | +1213.3% |
| Income taxes | 67/77 | €2,032 | €206 | -€1,825 | -89.8% |
| Profit (loss) for the period | 9904 | €1,556 | €46,911 | +€45,355 | +2914.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,556 | €46,911 | +€45,355 | +2914.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.