Jessica Dibi: 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.
Jessica Dibi
Largest movements
- Cash +€57,779
up €57,779 (+77.2%), from €74,850 to €132,628
mainly Net result for the year (+€74,286) and Trade debts (+€4,024)
- Financial fixed assets +€17,100
up €17,100 (+101%), from €17,000 to €34,100
- Receivables within one year +€3,705
up €3,705 (+36.8%), from €10,062 to €13,767
of which Other amounts receivable: +€1,978
- Reserves +€74,000
up €74,000 (+74.7%), from €99,000 to €173,000
- Trade debts +€4,024
new in 2025: €4,024
- Tax, wage and social debts +€1,829
new in 2025: €1,829
- Gross operating margin +€4,935
up €4,935 (+5.6%), from €87,850 to €92,785
- Taxes +€1,503
up €1,503 (+8.5%), from €17,641 to €19,144
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 | €103,983 | €182,787 | +€78,804 | +75.8% |
| Fixed assets | 21/28 | €18,635 | €35,078 | +€16,443 | +88.2% |
| Tangible fixed assets | 22/27 | €1,635 | €978 | -€657 | -40.2% |
| Furniture and vehicles | 24 | €1,635 | €978 | -€657 | -40.2% |
| Financial fixed assets | 28 | €17,000 | €34,100 | +€17,100 | +101% |
| Current assets | 29/58 | €85,348 | €147,709 | +€62,361 | +73.1% |
| Amounts receivable within one year | 40/41 | €10,062 | €13,767 | +€3,705 | +36.8% |
| Trade receivables | 40 | €3,665 | €5,393 | +€1,727 | +47.1% |
| Other amounts receivable | 41 | €6,396 | €8,374 | +€1,978 | +30.9% |
| Cash at bank and in hand | 54/58 | €74,850 | €132,628 | +€57,779 | +77.2% |
| Deferred charges and accrued income | 490/1 | €436 | €1,314 | +€878 | +201% |
| Total equity and liabilities | 10/49 | €103,983 | €182,787 | +€78,804 | +75.8% |
| Equity | 10/15 | €100,753 | €175,038 | +€74,286 | +73.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €99,000 | €173,000 | +€74,000 | +74.7% |
| Distributable reserves | 133 | €99,000 | €173,000 | +€74,000 | +74.7% |
| Profit (loss) carried forward | 14 | €753 | €1,038 | +€286 | +38.0% |
| Amounts payable | 17/49 | €3,230 | €7,749 | +€4,518 | +140% |
| Amounts payable within one year | 42/48 | €3,230 | €7,749 | +€4,518 | +140% |
| Trade debts | 44 | - | €4,024 | +€4,024 | |
| Suppliers | 440/4 | - | €4,024 | +€4,024 | |
| Taxes, remuneration and social security | 45 | - | €1,829 | +€1,829 | |
| Taxes | 450/3 | - | €1,829 | +€1,829 | |
| Other amounts payable | 47/48 | €3,230 | €1,895 | -€1,335 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €489 | €657 | +€168 | +34.3% |
| Other operating charges | 640/8 | €674 | - | -€674 | |
| Gross operating margin | 9900 | €87,850 | €92,785 | +€4,935 | +5.6% |
| Operating profit (loss) | 9901 | €86,687 | €92,128 | +€5,441 | +6.3% |
| Financial income | 75/76B | €437 | €1,329 | +€892 | +204% |
| Recurring financial income | 75 | €437 | €1,329 | +€892 | +204% |
| Financial charges | 65/66B | €102 | €27 | -€76 | -73.9% |
| Recurring financial charges | 65 | €102 | €27 | -€76 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | €87,021 | €93,430 | +€6,409 | +7.4% |
| Income taxes | 67/77 | €17,641 | €19,144 | +€1,503 | +8.5% |
| Profit (loss) for the period | 9904 | €69,380 | €74,286 | +€4,906 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,380 | €74,286 | +€4,906 | +7.1% |
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 19 October 2026 via checked.be.