Jesode-Hatora-Beth-Jacob: 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.
Jesode-Hatora-Beth-Jacob
Largest movements
- Receivables within one year +€490,552
up €490,552 (+25.8%), from €1.9m to €2.4m
of which Other amounts receivable: +€480,686
- Cash -€320,521
down €320,521 (-26.1%), from €1.2m to €907,025
mainly Receivables within one year (-€490,552) and Contributions, distributions and other (-€74,342)
- Tangible fixed assets -€193,707
down €193,707 (-2.4%), from €8.2m to €8.0m
of which Land and buildings: -€183,164
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€313,110
down €313,110 (-41.0%), from €763,232 to €450,122
- Staff costs -€241,376
down €241,376 (-56.1%), from €430,201 to €188,825
- Other operating charges +€39,547
up €39,547 (+298%), from €13,260 to €52,807
- Depreciation +€18,526
up €18,526 (+10.6%), from €175,181 to €193,707
- Purchases and services -€17,688
down €17,688 (-4.5%), from €396,403 to €378,715
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,919,453 | €12,898,402 | -€21,051 | -0.2% |
| Fixed assets | 21/28 | €8,196,877 | €8,003,170 | -€193,707 | -2.4% |
| Tangible fixed assets | 22/27 | €8,196,877 | €8,003,170 | -€193,707 | -2.4% |
| Land and buildings | 22 | €8,154,905 | €7,971,741 | -€183,164 | -2.2% |
| Plant, machinery and equipment | 23 | €31,973 | €23,993 | -€7,980 | -25.0% |
| Furniture and vehicles | 24 | €9,999 | €7,436 | -€2,563 | -25.6% |
| Current assets | 29/58 | €4,722,576 | €4,895,232 | +€172,656 | +3.7% |
| Amounts receivable after more than one year | 29 | €1,592,241 | €1,592,241 | = | 0.0% |
| Other amounts receivable | 291 | €1,592,241 | €1,592,241 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,902,789 | €2,393,341 | +€490,552 | +25.8% |
| Trade receivables | 40 | €25,670 | €35,536 | +€9,866 | +38.4% |
| Other amounts receivable | 41 | €1,877,119 | €2,357,805 | +€480,686 | +25.6% |
| Cash at bank and in hand | 54/58 | €1,227,546 | €907,025 | -€320,521 | -26.1% |
| Deferred charges and accrued income | 490/1 | - | €2,625 | +€2,625 | |
| Total equity and liabilities | 10/49 | €12,919,453 | €12,898,402 | -€21,051 | -0.2% |
| Equity | 10/15 | €11,534,256 | €11,500,068 | -€34,188 | -0.3% |
| Contributions | 10/11 | €6,699,825 | €6,699,825 | = | 0.0% |
| Capital | 10 | €6,699,825 | €6,699,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,430,090 | €3,470,244 | +€40,154 | +1.2% |
| Investment grants | 15 | €1,404,341 | €1,329,999 | -€74,342 | -5.3% |
| Amounts payable | 17/49 | €1,385,197 | €1,398,334 | +€13,137 | +0.9% |
| Amounts payable after more than one year | 17 | €1,271,008 | €1,223,260 | -€47,748 | -3.8% |
| Financial debts | 170/4 | €1,271,008 | €1,223,260 | -€47,748 | -3.8% |
| Amounts payable within one year | 42/48 | €114,189 | €175,074 | +€60,885 | +53.3% |
| Current portion of amounts payable after more than one year | 42 | €46,917 | €48,748 | +€1,831 | +3.9% |
| Trade debts | 44 | €50,878 | €83,726 | +€32,848 | +64.6% |
| Suppliers | 440/4 | €50,878 | €83,726 | +€32,848 | +64.6% |
| Taxes, remuneration and social security | 45 | €10,666 | €36,992 | +€26,326 | +247% |
| Remuneration and social security | 454/9 | €10,666 | €36,992 | +€26,326 | +247% |
| Membership fees, donations, legacies and grants | 73 | €1,159,635 | €828,837 | -€330,798 | -28.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €396,403 | €378,715 | -€17,688 | -4.5% |
| Remuneration, social security and pensions | 62 | €430,201 | €188,825 | -€241,376 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,181 | €193,707 | +€18,526 | +10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,665 | - | -€2,665 | |
| Other operating charges | 640/8 | €13,260 | €52,807 | +€39,547 | +298% |
| Gross operating margin | 9900 | €763,232 | €450,122 | -€313,110 | -41.0% |
| Operating profit (loss) | 9901 | €141,925 | €14,783 | -€127,142 | -89.6% |
| Financial income | 75/76B | €74,908 | €87,504 | +€12,596 | +16.8% |
| Recurring financial income | 75 | €74,908 | €87,504 | +€12,596 | +16.8% |
| Financial charges | 65/66B | €57,987 | €62,133 | +€4,146 | +7.1% |
| Recurring financial charges | 65 | €57,987 | €62,133 | +€4,146 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €158,846 | €40,154 | -€118,692 | -74.7% |
| Profit (loss) for the period | 9904 | €158,846 | €40,154 | -€118,692 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €158,846 | €40,154 | -€118,692 | -74.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.