Jessified: 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.
Jessified
Largest movements
- Receivables within one year -€37,420
down €37,420 (-93.6%), from €39,961 to €2,541
of which Trade receivables: -€35,327
- Trade debts -€38,669
down €38,669 (-82.0%), from €47,176 to €8,507
- Debts after one year -€8,420
down €8,420 (-3.8%), from €221,330 to €212,911
- Accrued charges and deferred income +€5,004
up €5,004 (+210.1%), from €2,382 to €7,386
- Profit (loss) carried forward +€4,484
up €4,484 (+17.3%), from €25,945 to €30,429
- Financial charges +€9,828
up €9,828 (+551.3%), from €1,783 to €11,611
- Gross operating margin +€8,735
up €8,735 (+33.4%), from €26,142 to €34,877
- Other operating charges -€5,139
down €5,139 (-75.0%), from €6,856 to €1,717
- Taxes +€2,073
up €2,073 (+1648.7%), from €126 to €2,199
- Depreciation +€900
up €900 (+7.2%), from €12,468 to €13,368
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 | €368,544 | €330,443 | -€38,101 | -10.3% |
| Fixed assets | 21/28 | €258,813 | €255,232 | -€3,581 | -1.4% |
| Tangible fixed assets | 22/27 | €258,813 | €255,232 | -€3,581 | -1.4% |
| Land and buildings | 22 | €245,866 | €248,653 | +€2,787 | +1.1% |
| Plant, machinery and equipment | 23 | €840 | €620 | -€220 | -26.1% |
| Furniture and vehicles | 24 | €12,107 | €5,959 | -€6,148 | -50.8% |
| Current assets | 29/58 | €109,731 | €75,211 | -€34,521 | -31.5% |
| Stocks and contracts in progress | 3 | €6,060 | €5,399 | -€661 | -10.9% |
| Stocks | 30/36 | €6,060 | €5,399 | -€661 | -10.9% |
| Amounts receivable within one year | 40/41 | €39,961 | €2,541 | -€37,420 | -93.6% |
| Trade receivables | 40 | €37,003 | €1,676 | -€35,327 | -95.5% |
| Other amounts receivable | 41 | €2,959 | €865 | -€2,093 | -70.7% |
| Cash at bank and in hand | 54/58 | €61,821 | €63,786 | +€1,965 | +3.2% |
| Deferred charges and accrued income | 490/1 | €1,888 | €3,484 | +€1,596 | +84.5% |
| Total equity and liabilities | 10/49 | €368,544 | €330,443 | -€38,101 | -10.3% |
| Equity | 10/15 | €73,684 | €78,167 | +€4,484 | +6.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €44,239 | €44,239 | = | 0.0% |
| Distributable reserves | 133 | €44,239 | €44,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,945 | €30,429 | +€4,484 | +17.3% |
| Amounts payable | 17/49 | €294,860 | €252,275 | -€42,585 | -14.4% |
| Amounts payable after more than one year | 17 | €221,330 | €212,911 | -€8,420 | -3.8% |
| Financial debts | 170/4 | €221,330 | €212,911 | -€8,420 | -3.8% |
| Amounts payable within one year | 42/48 | €71,148 | €31,979 | -€39,169 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €8,108 | €8,420 | +€312 | +3.8% |
| Trade debts | 44 | €47,176 | €8,507 | -€38,669 | -82.0% |
| Suppliers | 440/4 | €47,176 | €8,507 | -€38,669 | -82.0% |
| Advances received on contracts in progress | 46 | €825 | €631 | -€195 | -23.6% |
| Taxes, remuneration and social security | 45 | €1,618 | €975 | -€643 | -39.8% |
| Taxes | 450/3 | €1,618 | €975 | -€643 | -39.8% |
| Other amounts payable | 47/48 | €13,421 | €13,447 | +€26 | +0.2% |
| Accrued charges and deferred income | 492/3 | €2,382 | €7,386 | +€5,004 | +210.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,468 | €13,368 | +€900 | +7.2% |
| Other operating charges | 640/8 | €6,856 | €1,717 | -€5,139 | -75.0% |
| Gross operating margin | 9900 | €26,142 | €34,877 | +€8,735 | +33.4% |
| Operating profit (loss) | 9901 | €6,818 | €19,792 | +€12,974 | +190.3% |
| Financial income | 75/76B | €331 | €220 | -€112 | -33.7% |
| Recurring financial income | 75 | €331 | €220 | -€112 | -33.7% |
| Financial charges | 65/66B | €1,783 | €11,611 | +€9,828 | +551.3% |
| Recurring financial charges | 65 | €1,783 | €11,611 | +€9,828 | +551.3% |
| Profit (loss) for the period before taxes | 9903 | €5,367 | €8,401 | +€3,034 | +56.5% |
| Income taxes | 67/77 | €126 | €2,199 | +€2,073 | +1648.7% |
| Profit (loss) for the period | 9904 | €5,241 | €6,202 | +€960 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,241 | €6,202 | +€960 | +18.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.