JESPERS CONSULTING: 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.
JESPERS CONSULTING
Largest movements
- Cash +€42,296
up €42,296 (+27.9%), from €151,574 to €193,870
mainly Net result for the year (+€35,902) and Depreciation (+€18,840)
- Tangible fixed assets -€10,503
down €10,503 (-16.0%), from €65,495 to €54,992
of which Furniture and vehicles: -€13,623
- Reserves +€35,902
up €35,902 (+12.6%), from €284,243 to €320,145
of which Distributable reserves: +€35,902
- Tax, wage and social debts -€8,571
down €8,571 (-73.0%), from €11,735 to €3,164
of which Taxes: -€8,571
- Depreciation +€16,903
up €16,903 (+873%), from €1,937 to €18,840
- Gross operating margin -€12,806
down €12,806 (-16.6%), from €77,208 to €64,402
- Taxes -€7,743
down €7,743 (-35.7%), from €21,671 to €13,928
- Financial income +€1,358
up €1,358 (+38.3%), from €3,544 to €4,902
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
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 | €385,157 | €413,237 | +€28,080 | +7.3% |
| Fixed assets | 21/28 | €65,495 | €54,992 | -€10,503 | -16.0% |
| Tangible fixed assets | 22/27 | €65,495 | €54,992 | -€10,503 | -16.0% |
| Land and buildings | 22 | - | €3,492 | +€3,492 | |
| Plant, machinery and equipment | 23 | €448 | €76 | -€372 | -83.0% |
| Furniture and vehicles | 24 | €65,047 | €51,424 | -€13,623 | -20.9% |
| Current assets | 29/58 | €319,662 | €358,245 | +€38,583 | +12.1% |
| Amounts receivable within one year | 40/41 | €19,578 | €15,711 | -€3,867 | -19.8% |
| Trade receivables | 40 | €19,578 | €15,711 | -€3,867 | -19.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €148,510 | €148,510 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €151,574 | €193,870 | +€42,296 | +27.9% |
| Deferred charges and accrued income | 490/1 | - | €154 | +€154 | |
| Total equity and liabilities | 10/49 | €385,157 | €413,237 | +€28,080 | +7.3% |
| Equity | 10/15 | €373,022 | €408,924 | +€35,902 | +9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €284,243 | €320,145 | +€35,902 | +12.6% |
| Tax-exempt reserves | 132 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €253,243 | €289,145 | +€35,902 | +14.2% |
| Profit (loss) carried forward | 14 | €76,379 | €76,379 | = | 0.0% |
| Amounts payable | 17/49 | €12,135 | €4,313 | -€7,822 | -64.5% |
| Amounts payable within one year | 42/48 | €11,735 | €3,913 | -€7,822 | -66.7% |
| Trade debts | 44 | €0 | €749 | +€749 | |
| Suppliers | 440/4 | €0 | €749 | +€749 | |
| Taxes, remuneration and social security | 45 | €11,735 | €3,164 | -€8,571 | -73.0% |
| Taxes | 450/3 | €11,735 | €3,164 | -€8,571 | -73.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,937 | €18,840 | +€16,903 | +873% |
| Other operating charges | 640/8 | €440 | €399 | -€41 | -9.3% |
| Gross operating margin | 9900 | €77,208 | €64,402 | -€12,806 | -16.6% |
| Operating profit (loss) | 9901 | €74,831 | €45,163 | -€29,668 | -39.6% |
| Financial income | 75/76B | €3,544 | €4,902 | +€1,358 | +38.3% |
| Recurring financial income | 75 | €3,544 | €4,902 | +€1,358 | +38.3% |
| Financial charges | 65/66B | €288 | €235 | -€53 | -18.4% |
| Recurring financial charges | 65 | €288 | €235 | -€53 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €78,087 | €49,830 | -€28,257 | -36.2% |
| Income taxes | 67/77 | €21,671 | €13,928 | -€7,743 | -35.7% |
| Profit (loss) for the period | 9904 | €56,416 | €35,902 | -€20,514 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,416 | €35,902 | -€20,514 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.