JESCA: 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.
JESCA
Largest movements
- Tangible fixed assets -€21,143
down €21,143 (-10.9%), from €193,791 to €172,648
- Cash +€7,028
up €7,028 (+171.7%), from €4,093 to €11,122
mainly Depreciation (+€21,143) and Net result for the year (+€1,848)
- Debts after one year -€16,199
down €16,199 (-7.8%), from €206,698 to €190,499
- Gross operating margin +€3,366
up €3,366 (+13.7%), from €24,627 to €27,993
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 | €197,888 | €184,076 | -€13,813 | -7.0% |
| Fixed assets | 21/28 | €193,792 | €172,649 | -€21,143 | -10.9% |
| Tangible fixed assets | 22/27 | €193,791 | €172,648 | -€21,143 | -10.9% |
| Land and buildings | 22 | €193,791 | €172,648 | -€21,143 | -10.9% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €4,096 | €11,427 | +€7,330 | +179.0% |
| Amounts receivable within one year | 40/41 | €3 | - | -€3 | |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €4,093 | €11,122 | +€7,028 | +171.7% |
| Deferred charges and accrued income | 490/1 | - | €305 | +€305 | |
| Total equity and liabilities | 10/49 | €197,888 | €184,076 | -€13,813 | -7.0% |
| Equity | 10/15 | -€36,831 | -€34,983 | +€1,848 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €541 | €541 | = | 0.0% |
| Tax-exempt reserves | 132 | €541 | €541 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,572 | -€41,724 | +€1,848 | +4.2% |
| Amounts payable | 17/49 | €234,719 | €219,058 | -€15,661 | -6.7% |
| Amounts payable after more than one year | 17 | €206,698 | €190,499 | -€16,199 | -7.8% |
| Financial debts | 170/4 | €206,698 | €190,499 | -€16,199 | -7.8% |
| Amounts payable within one year | 42/48 | €28,021 | €28,559 | +€538 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €10,053 | €10,199 | +€146 | +1.5% |
| Trade debts | 44 | €171 | €89 | -€81 | -47.6% |
| Suppliers | 440/4 | €171 | €89 | -€81 | -47.6% |
| Other amounts payable | 47/48 | €17,797 | €18,270 | +€474 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,900 | €21,143 | +€244 | +1.2% |
| Other operating charges | 640/8 | €2,136 | €2,223 | +€87 | +4.1% |
| Gross operating margin | 9900 | €24,627 | €27,993 | +€3,366 | +13.7% |
| Operating profit (loss) | 9901 | €1,591 | €4,627 | +€3,036 | +190.8% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €2,892 | €2,779 | -€114 | -3.9% |
| Recurring financial charges | 65 | €2,892 | €2,779 | -€114 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,291 | €1,848 | +€3,140 | |
| Profit (loss) for the period | 9904 | -€1,291 | €1,848 | +€3,140 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,291 | €1,848 | +€3,140 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.