JESSICARE: 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.
JESSICARE
Largest movements
- Cash -€4,876
down €4,876 (-16.2%), from €30,012 to €25,136
mainly Contributions, distributions and other (-€20,000) and Other debts (-€5,236)
- Receivables within one year -€4,714
down €4,714 (-42.0%), from €11,211 to €6,498
- Other debts -€5,236
down €5,236 (-20.0%), from €26,153 to €20,917
- Tax, wage and social debts -€3,893
down €3,893 (-66.0%), from €5,901 to €2,008
of which Taxes: -€3,893
- Current portion of long-term debt -€1,113
down €1,113 (-100.0%), from €1,113 to €0
- Profit (loss) carried forward +€874
up €874 (+20.2%), from €4,323 to €5,197
- Gross operating margin -€8,631
down €8,631 (-21.4%), from €40,390 to €31,759
- Depreciation -€5,533
down €5,533 (-83.1%), from €6,657 to €1,124
- Taxes -€1,035
down €1,035 (-14.7%), from €7,042 to €6,008
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 | €44,019 | €34,604 | -€9,415 | -21.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,258 | €1,070 | -€188 | -15.0% |
| Tangible fixed assets | 22/27 | €1,258 | €1,070 | -€188 | -15.0% |
| Furniture and vehicles | 24 | €1,258 | €1,070 | -€188 | -15.0% |
| Current assets | 29/58 | €42,761 | €33,534 | -€9,227 | -21.6% |
| Amounts receivable within one year | 40/41 | €11,211 | €6,498 | -€4,714 | -42.0% |
| Other amounts receivable | 41 | €11,211 | €6,498 | -€4,714 | -42.0% |
| Cash at bank and in hand | 54/58 | €30,012 | €25,136 | -€4,876 | -16.2% |
| Deferred charges and accrued income | 490/1 | €1,538 | €1,901 | +€363 | +23.6% |
| Total equity and liabilities | 10/49 | €44,019 | €34,604 | -€9,415 | -21.4% |
| Equity | 10/15 | €10,323 | €11,197 | +€874 | +8.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,323 | €5,197 | +€874 | +20.2% |
| Amounts payable | 17/49 | €33,696 | €23,407 | -€10,289 | -30.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €33,696 | €23,407 | -€10,289 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €1,113 | €0 | -€1,113 | -100.0% |
| Trade debts | 44 | €530 | €483 | -€47 | -8.9% |
| Suppliers | 440/4 | €530 | €483 | -€47 | -8.9% |
| Taxes, remuneration and social security | 45 | €5,901 | €2,008 | -€3,893 | -66.0% |
| Taxes | 450/3 | €3,901 | €8 | -€3,893 | -99.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €26,153 | €20,917 | -€5,236 | -20.0% |
| Remuneration, social security and pensions | 62 | €2,796 | €2,712 | -€84 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,657 | €1,124 | -€5,533 | -83.1% |
| Other operating charges | 640/8 | €811 | €974 | +€163 | +20.0% |
| Gross operating margin | 9900 | €40,390 | €31,759 | -€8,631 | -21.4% |
| Operating profit (loss) | 9901 | €30,125 | €26,948 | -€3,177 | -10.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €138 | €66 | -€71 | -51.9% |
| Recurring financial charges | 65 | €138 | €66 | -€71 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €29,987 | €26,882 | -€3,105 | -10.4% |
| Income taxes | 67/77 | €7,042 | €6,008 | -€1,035 | -14.7% |
| Profit (loss) for the period | 9904 | €22,945 | €20,874 | -€2,071 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,945 | €20,874 | -€2,071 | -9.0% |
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 3 October 2026 via checked.be.