JESSIMMO: 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.
JESSIMMO
Largest movements
- Tangible fixed assets -€12,025
down €12,025 (-3.6%), from €330,829 to €318,804
- Debts after one year -€17,502
down €17,502 (-5.7%), from €309,366 to €291,865
- Reserves +€5,616
up €5,616 (+18.0%), from €31,186 to €36,803
- Gross operating margin -€2,683
down €2,683 (-8.2%), from €32,575 to €29,892
- Taxes -€601
down €601 (-22.9%), from €2,625 to €2,024
- Financial income +€545
up €545 (+194.1%), from €281 to €826
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 | €411,196 | €397,051 | -€14,145 | -3.4% |
| Fixed assets | 21/28 | €330,829 | €318,804 | -€12,025 | -3.6% |
| Tangible fixed assets | 22/27 | €330,829 | €318,804 | -€12,025 | -3.6% |
| Land and buildings | 22 | €330,829 | €318,804 | -€12,025 | -3.6% |
| Current assets | 29/58 | €80,368 | €78,247 | -€2,121 | -2.6% |
| Cash at bank and in hand | 54/58 | €79,654 | €77,201 | -€2,453 | -3.1% |
| Deferred charges and accrued income | 490/1 | €713 | €1,046 | +€332 | +46.6% |
| Total equity and liabilities | 10/49 | €411,196 | €397,051 | -€14,145 | -3.4% |
| Equity | 10/15 | €71,186 | €76,803 | +€5,616 | +7.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €31,186 | €36,803 | +€5,616 | +18.0% |
| Distributable reserves | 133 | €31,186 | €36,803 | +€5,616 | +18.0% |
| Amounts payable | 17/49 | €340,010 | €320,248 | -€19,762 | -5.8% |
| Amounts payable after more than one year | 17 | €309,366 | €291,865 | -€17,502 | -5.7% |
| Financial debts | 170/4 | €309,366 | €291,865 | -€17,502 | -5.7% |
| Amounts payable within one year | 42/48 | €27,479 | €25,089 | -€2,390 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €20,667 | €20,667 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €6,812 | €4,422 | -€2,390 | -35.1% |
| Taxes | 450/3 | €6,812 | €4,422 | -€2,390 | -35.1% |
| Accrued charges and deferred income | 492/3 | €3,165 | €3,295 | +€130 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,025 | €12,025 | = | 0.0% |
| Other operating charges | 640/8 | €4,835 | €4,987 | +€152 | +3.1% |
| Gross operating margin | 9900 | €32,575 | €29,892 | -€2,683 | -8.2% |
| Operating profit (loss) | 9901 | €15,716 | €12,880 | -€2,835 | -18.0% |
| Financial income | 75/76B | €281 | €826 | +€545 | +194.1% |
| Recurring financial income | 75 | €281 | €826 | +€545 | +194.1% |
| Financial charges | 65/66B | €6,364 | €6,067 | -€297 | -4.7% |
| Recurring financial charges | 65 | €6,364 | €6,067 | -€297 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €9,633 | €7,640 | -€1,993 | -20.7% |
| Income taxes | 67/77 | €2,625 | €2,024 | -€601 | -22.9% |
| Profit (loss) for the period | 9904 | €7,008 | €5,616 | -€1,392 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,008 | €5,616 | -€1,392 | -19.9% |
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 28 September 2026 via checked.be.