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 +€15,549
up €15,549 (+24.8%), from €62,710 to €78,259
mainly Net result for the year (+€26,959) and Deferred charges and accrued income (+€2,174)
- Deferred charges and accrued income -€2,174
down €2,174 (-34.9%), from €6,235 to €4,061
- Tangible fixed assets -€1,034
down €1,034 (-24.5%), from €4,229 to €3,194
of which Furniture and vehicles: -€583
- Reserves +€26,959
up €26,959 (+54.6%), from €49,409 to €76,368
- Tax, wage and social debts -€15,897
down €15,897 (-51.7%), from €30,770 to €14,873
of which Taxes: -€13,645
- Gross operating margin +€19,790
up €19,790 (+108.9%), from €18,173 to €37,963
- Taxes +€2,501
up €2,501 (+45.0%), from €5,555 to €8,056
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 | €88,140 | €100,029 | +€11,889 | +13.5% |
| Fixed assets | 21/28 | €4,429 | €3,394 | -€1,034 | -23.4% |
| Tangible fixed assets | 22/27 | €4,229 | €3,194 | -€1,034 | -24.5% |
| Plant, machinery and equipment | 23 | €726 | €555 | -€171 | -23.5% |
| Furniture and vehicles | 24 | €1,134 | €551 | -€583 | -51.4% |
| Other tangible fixed assets | 26 | €2,368 | €2,088 | -€280 | -11.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €83,711 | €96,634 | +€12,923 | +15.4% |
| Amounts receivable within one year | 40/41 | €14,766 | €14,314 | -€452 | -3.1% |
| Trade receivables | 40 | €11,351 | €10,848 | -€503 | -4.4% |
| Other amounts receivable | 41 | €3,415 | €3,466 | +€51 | +1.5% |
| Cash at bank and in hand | 54/58 | €62,710 | €78,259 | +€15,549 | +24.8% |
| Deferred charges and accrued income | 490/1 | €6,235 | €4,061 | -€2,174 | -34.9% |
| Total equity and liabilities | 10/49 | €88,140 | €100,029 | +€11,889 | +13.5% |
| Equity | 10/15 | €54,409 | €81,368 | +€26,959 | +49.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,409 | €76,368 | +€26,959 | +54.6% |
| Distributable reserves | 133 | €49,409 | €76,368 | +€26,959 | +54.6% |
| Amounts payable | 17/49 | €33,731 | €18,661 | -€15,070 | -44.7% |
| Amounts payable within one year | 42/48 | €33,401 | €18,496 | -€14,905 | -44.6% |
| Trade debts | 44 | €2,631 | €3,623 | +€992 | +37.7% |
| Suppliers | 440/4 | €2,631 | €3,623 | +€992 | +37.7% |
| Taxes, remuneration and social security | 45 | €30,770 | €14,873 | -€15,897 | -51.7% |
| Taxes | 450/3 | €26,270 | €12,625 | -€13,645 | -51.9% |
| Remuneration and social security | 454/9 | €4,500 | €2,248 | -€2,252 | -50.0% |
| Accrued charges and deferred income | 492/3 | €330 | €165 | -€165 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €1,034 | +€43 | +4.3% |
| Other operating charges | 640/8 | €1,554 | €1,763 | +€208 | +13.4% |
| Gross operating margin | 9900 | €18,173 | €37,963 | +€19,790 | +108.9% |
| Operating profit (loss) | 9901 | €15,627 | €35,166 | +€19,539 | +125.0% |
| Financial income | 75/76B | €104 | €190 | +€86 | +83.4% |
| Recurring financial income | 75 | €104 | €190 | +€86 | +83.4% |
| Financial charges | 65/66B | €212 | €341 | +€129 | +60.9% |
| Recurring financial charges | 65 | €212 | €341 | +€129 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €15,518 | €35,015 | +€19,496 | +125.6% |
| Income taxes | 67/77 | €5,555 | €8,056 | +€2,501 | +45.0% |
| Profit (loss) for the period | 9904 | €9,963 | €26,959 | +€16,996 | +170.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,963 | €26,959 | +€16,996 | +170.6% |
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.