JESKEN: 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.
JESKEN
Largest movements
- Tangible fixed assets -€16,883
down €16,883 (-5.4%), from €314,194 to €297,311
of which Land and buildings: -€17,911
- Current portion of long-term debt -€10,109
down €10,109 (-40.5%), from €24,954 to €14,846
- Debts after one year -€9,883
down €9,883 (-29.8%), from €33,214 to €23,331
- Reserves +€5,843
up €5,843 (+29.9%), from €19,571 to €25,415
of which Distributable reserves: +€5,843
- Gross operating margin +€705
up €705 (+2.2%), from €31,723 to €32,428
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,194 | €297,352 | -€16,842 | -5.4% |
| Fixed assets | 21/28 | €314,194 | €297,311 | -€16,883 | -5.4% |
| Tangible fixed assets | 22/27 | €314,194 | €297,311 | -€16,883 | -5.4% |
| Land and buildings | 22 | €311,209 | €293,298 | -€17,911 | -5.8% |
| Plant, machinery and equipment | 23 | €2,985 | €4,013 | +€1,028 | +34.4% |
| Current assets | 29/58 | - | €42 | +€42 | |
| Amounts receivable within one year | 40/41 | - | €42 | +€42 | |
| Trade receivables | 40 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €314,194 | €297,352 | -€16,842 | -5.4% |
| Equity | 10/15 | €110,576 | €116,419 | +€5,843 | +5.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €19,571 | €25,415 | +€5,843 | +29.9% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €12,071 | €17,915 | +€5,843 | +48.4% |
| Profit (loss) carried forward | 14 | €16,005 | €16,005 | = | 0.0% |
| Amounts payable | 17/49 | €203,618 | €180,933 | -€22,685 | -11.1% |
| Amounts payable after more than one year | 17 | €33,214 | €23,331 | -€9,883 | -29.8% |
| Financial debts | 170/4 | €33,214 | €23,331 | -€9,883 | -29.8% |
| Amounts payable within one year | 42/48 | €170,404 | €157,602 | -€12,802 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €24,954 | €14,846 | -€10,109 | -40.5% |
| Trade debts | 44 | €120 | - | -€120 | |
| Suppliers | 440/4 | €120 | - | -€120 | |
| Taxes, remuneration and social security | 45 | €2,679 | €2,992 | +€313 | +11.7% |
| Taxes | 450/3 | €2,679 | €2,992 | +€313 | +11.7% |
| Other amounts payable | 47/48 | €142,650 | €139,764 | -€2,886 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,508 | €18,561 | +€53 | +0.3% |
| Other operating charges | 640/8 | €2,034 | €2,181 | +€146 | +7.2% |
| Gross operating margin | 9900 | €31,723 | €32,428 | +€705 | +2.2% |
| Operating profit (loss) | 9901 | €11,181 | €11,686 | +€506 | +4.5% |
| Financial charges | 65/66B | €3,147 | €2,851 | -€296 | -9.4% |
| Recurring financial charges | 65 | €3,147 | €2,851 | -€296 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €8,033 | €8,835 | +€802 | +10.0% |
| Income taxes | 67/77 | €2,679 | €2,992 | +€313 | +11.7% |
| Profit (loss) for the period | 9904 | €5,354 | €5,843 | +€489 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,354 | €5,843 | +€489 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.