JESSCOM: 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.
JESSCOM
Largest movements
- Cash +€13,183
up €13,183 (+21.1%), from €62,488 to €75,671
mainly Depreciation (+€18,245) and Net result for the year (+€4,838)
- Tangible fixed assets -€11,324
down €11,324 (-44.1%), from €25,695 to €14,371
of which Furniture and vehicles: -€10,702
- Intangible fixed assets -€6,000
down €6,000 (-25.0%), from €24,000 to €18,000
- Debts after one year -€6,771
down €6,771 (-62.4%), from €10,844 to €4,072
- Tax, wage and social debts +€1,950
up €1,950 (+24.7%), from €7,903 to €9,853
- Purchases and services +€5,731
up €5,731 (+7.3%), from €78,149 to €83,879
- Gross operating margin -€2,754
down €2,754 (-8.5%), from €32,512 to €29,758
- Taxes -€787
down €787 (-20.4%), from €3,864 to €3,078
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 | €131,743 | €126,605 | -€5,137 | -3.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €49,695 | €32,371 | -€17,324 | -34.9% |
| Intangible fixed assets | 21 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Tangible fixed assets | 22/27 | €25,695 | €14,371 | -€11,324 | -44.1% |
| Plant, machinery and equipment | 23 | €1,504 | €882 | -€622 | -41.4% |
| Furniture and vehicles | 24 | €24,191 | €13,489 | -€10,702 | -44.2% |
| Current assets | 29/58 | €82,047 | €94,234 | +€12,187 | +14.9% |
| Amounts receivable within one year | 40/41 | €18,850 | €17,866 | -€984 | -5.2% |
| Trade receivables | 40 | €17,645 | €16,400 | -€1,246 | -7.1% |
| Other amounts receivable | 41 | €1,205 | €1,466 | +€261 | +21.7% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €62,488 | €75,671 | +€13,183 | +21.1% |
| Deferred charges and accrued income | 490/1 | €709 | €698 | -€11 | -1.6% |
| Total equity and liabilities | 10/49 | €131,743 | €126,605 | -€5,137 | -3.9% |
| Equity | 10/15 | €100,849 | €101,687 | +€838 | +0.8% |
| Contributions | 10/11 | €16,100 | €16,100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,889 | €83,727 | +€838 | +1.0% |
| Amounts payable | 17/49 | €30,894 | €24,918 | -€5,975 | -19.3% |
| Amounts payable after more than one year | 17 | €10,844 | €4,072 | -€6,771 | -62.4% |
| Financial debts | 170/4 | €10,844 | €4,072 | -€6,771 | -62.4% |
| Amounts payable within one year | 42/48 | €19,975 | €20,846 | +€871 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €6,515 | €6,771 | +€256 | +3.9% |
| Trade debts | 44 | €462 | €222 | -€240 | -52.0% |
| Suppliers | 440/4 | €462 | €222 | -€240 | -52.0% |
| Taxes, remuneration and social security | 45 | €7,903 | €9,853 | +€1,950 | +24.7% |
| Taxes | 450/3 | €7,903 | €9,853 | +€1,950 | +24.7% |
| Other amounts payable | 47/48 | €5,095 | €4,000 | -€1,095 | -21.5% |
| Accrued charges and deferred income | 492/3 | €75 | €0 | -€75 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,149 | €83,879 | +€5,731 | +7.3% |
| Remuneration, social security and pensions | 62 | €1,734 | €1,693 | -€41 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,390 | €18,245 | -€145 | -0.8% |
| Other operating charges | 640/8 | €1,063 | €1,196 | +€133 | +12.5% |
| Gross operating margin | 9900 | €32,512 | €29,758 | -€2,754 | -8.5% |
| Operating profit (loss) | 9901 | €11,325 | €8,625 | -€2,700 | -23.8% |
| Financial income | 75/76B | €298 | €243 | -€55 | -18.3% |
| Recurring financial income | 75 | €298 | €243 | -€55 | -18.3% |
| Financial charges | 65/66B | €990 | €953 | -€37 | -3.8% |
| Recurring financial charges | 65 | €990 | €953 | -€37 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €10,633 | €7,916 | -€2,718 | -25.6% |
| Income taxes | 67/77 | €3,864 | €3,078 | -€787 | -20.4% |
| Profit (loss) for the period | 9904 | €6,769 | €4,838 | -€1,931 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,769 | €4,838 | -€1,931 | -28.5% |
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 30 September 2026 via checked.be.