JESSEM: what changed
What changed
JESSEM
NACE 01.471, Crop and animal production, hunting and related service activities
filed annual accounts (NBB)
Net result for the year
-€4,481
2024 · -€11,558+€7,077
Equity
€46,636
2024 · €51,117-€4,481
Cash
€4,659
2024 · €4,127+€532
Balance sheet total
€72,036
2024 · €71,504+€532
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€5,000
up €5,000 (+25.0%), from €20,000 to €25,000
- Profit (loss) carried forward -€4,481
down €4,481 (-14.6%), from €30,657 to €26,176
Income statement
- Gross operating margin +€6,932
up €6,932 (+64.9%), from -€10,673 to -€3,741
- Financial charges -€161
down €161 (-71.7%), from €224 to €64
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€11,558
Gross operating margin
+€6,932
Other operating charges
-€16
Financial income
+€0
Financial charges
+€161
Taxes
-€0
Result 2025
-€4,481
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€532
Investment
€0
Financing
€0
Cash 2024
€4,127
From operations (derived)
+€532
Net result for the year
-€4,481
Trade debts
+€12
Other debts
+€5,000
Cash 2025
€4,659
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,504 | €72,036 | +€532 | +0.7% |
| Fixed assets | 21/28 | €67,377 | €67,377 | = | 0.0% |
| Tangible fixed assets | 22/27 | €67,377 | €67,377 | = | 0.0% |
| Land and buildings | 22 | €67,377 | €67,377 | = | 0.0% |
| Current assets | 29/58 | €4,127 | €4,659 | +€532 | +12.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,127 | €4,659 | +€532 | +12.9% |
| Total equity and liabilities | 10/49 | €71,504 | €72,036 | +€532 | +0.7% |
| Equity | 10/15 | €51,117 | €46,636 | -€4,481 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,657 | €26,176 | -€4,481 | -14.6% |
| Amounts payable | 17/49 | €20,387 | €25,400 | +€5,012 | +24.6% |
| Amounts payable within one year | 42/48 | €20,387 | €25,400 | +€5,012 | +24.6% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Other amounts payable | 47/48 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Other operating charges | 640/8 | €661 | €677 | +€16 | +2.4% |
| Gross operating margin | 9900 | -€10,673 | -€3,741 | +€6,932 | +64.9% |
| Operating profit (loss) | 9901 | -€11,334 | -€4,418 | +€6,916 | +61.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +55.6% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +55.6% |
| Financial charges | 65/66B | €224 | €64 | -€161 | -71.7% |
| Recurring financial charges | 65 | €224 | €64 | -€161 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,558 | -€4,481 | +€7,077 | +61.2% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +62.5% |
| Profit (loss) for the period | 9904 | -€11,558 | -€4,481 | +€7,077 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,558 | -€4,481 | +€7,077 | +61.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.