Jesseke: 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.
Jesseke
Largest movements
- Cash +€29,919
up €29,919 (+102.2%), from €29,286 to €59,205
mainly Net result for the year (+€12,448) and Other debts (+€7,817)
- Receivables within one year -€6,265
down €6,265 (-29.4%), from €21,337 to €15,072
of which Trade receivables: -€9,351
- Tangible fixed assets -€1,069
down €1,069 (-67.3%), from €1,588 to €519
of which Furniture and vehicles: -€975
- Profit (loss) carried forward +€12,448
up €12,448 (+294.0%), from €4,234 to €16,682
- Other debts +€7,817
up €7,817 (+82.4%), from €9,492 to €17,309
- Tax, wage and social debts +€7,489
up €7,489 (+158.0%), from €4,741 to €12,230
- Trade debts -€5,933
down €5,933 (-19.3%), from €30,668 to €24,735
- Accrued charges and deferred income +€764
up €764 (+132.4%), from €577 to €1,341
- Gross operating margin +€16,361
up €16,361 (+224.0%), from €7,302 to €23,663
- Taxes +€5,066
up €5,066 (+257.3%), from €1,969 to €7,035
- Depreciation -€1,201
down €1,201 (-52.9%), from €2,269 to €1,069
- Other operating charges +€538
up €538 (+76.8%), from €700 to €1,238
- Financial charges -€394
down €394 (-29.5%), from €1,337 to €943
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,212 | €74,797 | +€22,585 | +43.3% |
| Fixed assets | 21/28 | €1,588 | €519 | -€1,069 | -67.3% |
| Tangible fixed assets | 22/27 | €1,588 | €519 | -€1,069 | -67.3% |
| Plant, machinery and equipment | 23 | €94 | - | -€94 | |
| Furniture and vehicles | 24 | €1,495 | €519 | -€975 | -65.3% |
| Current assets | 29/58 | €50,624 | €74,277 | +€23,654 | +46.7% |
| Amounts receivable within one year | 40/41 | €21,337 | €15,072 | -€6,265 | -29.4% |
| Trade receivables | 40 | €21,289 | €11,938 | -€9,351 | -43.9% |
| Other amounts receivable | 41 | €48 | €3,134 | +€3,086 | +6418.2% |
| Cash at bank and in hand | 54/58 | €29,286 | €59,205 | +€29,919 | +102.2% |
| Total equity and liabilities | 10/49 | €52,212 | €74,797 | +€22,585 | +43.3% |
| Equity | 10/15 | €6,734 | €19,182 | +€12,448 | +184.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,234 | €16,682 | +€12,448 | +294.0% |
| Amounts payable | 17/49 | €45,478 | €55,615 | +€10,137 | +22.3% |
| Amounts payable within one year | 42/48 | €44,901 | €54,274 | +€9,373 | +20.9% |
| Trade debts | 44 | €30,668 | €24,735 | -€5,933 | -19.3% |
| Suppliers | 440/4 | €30,668 | €24,735 | -€5,933 | -19.3% |
| Taxes, remuneration and social security | 45 | €4,741 | €12,230 | +€7,489 | +158.0% |
| Taxes | 450/3 | €4,741 | €12,230 | +€7,489 | +158.0% |
| Other amounts payable | 47/48 | €9,492 | €17,309 | +€7,817 | +82.4% |
| Accrued charges and deferred income | 492/3 | €577 | €1,341 | +€764 | +132.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €1,069 | -€1,201 | -52.9% |
| Other operating charges | 640/8 | €700 | €1,238 | +€538 | +76.8% |
| Non-recurring operating charges | 66A | - | €938 | +€938 | |
| Gross operating margin | 9900 | €7,302 | €23,663 | +€16,361 | +224.0% |
| Operating profit (loss) | 9901 | €4,333 | €20,419 | +€16,086 | +371.3% |
| Financial income | 75/76B | €152 | €6 | -€146 | -95.9% |
| Recurring financial income | 75 | €152 | €6 | -€146 | -95.9% |
| Financial charges | 65/66B | €1,337 | €943 | -€394 | -29.5% |
| Recurring financial charges | 65 | €1,337 | €943 | -€394 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €3,149 | €19,482 | +€16,334 | +518.8% |
| Income taxes | 67/77 | €1,969 | €7,035 | +€5,066 | +257.3% |
| Profit (loss) for the period | 9904 | €1,180 | €12,448 | +€11,268 | +955.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,180 | €12,448 | +€11,268 | +955.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.