JESSKO: 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.
JESSKO
Largest movements
- Cash +€278,400
up €278,400 (+328.4%), from €84,768 to €363,168
mainly Other debts (+€223,573) and Current investments (+€130,366)
- Current investments -€130,366
down €130,366 (-98.2%), from €132,794 to €2,428
- Receivables within one year +€70,753
up €70,753 (+299.1%), from €23,656 to €94,409
of which Trade receivables: +€59,653
- Tangible fixed assets +€14,703
up €14,703, from €0 to €14,703
- Other debts +€223,573
up €223,573 (+95.7%), from €233,518 to €457,091
- Accrued charges and deferred income +€9,940
new in 2025: €9,940
- Gross operating margin +€49,302
up €49,302 (+92.9%), from €53,084 to €102,386
- Taxes +€13,936
up €13,936 (+95.1%), from €14,654 to €28,590
- Financial income +€13,730
up €13,730 (+99.3%), from €13,827 to €27,556
- Depreciation +€3,239
up €3,239 (+2826.3%), from €115 to €3,354
- Financial charges -€1,370
down €1,370 (-8.0%), from €17,032 to €15,662
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 | €493,626 | €727,157 | +€233,531 | +47.3% |
| Fixed assets | 21/28 | €125,000 | €139,703 | +€14,703 | +11.8% |
| Tangible fixed assets | 22/27 | €0 | €14,703 | +€14,703 | |
| Furniture and vehicles | 24 | €0 | €14,703 | +€14,703 | |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €368,626 | €587,454 | +€218,828 | +59.4% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,656 | €94,409 | +€70,753 | +299.1% |
| Trade receivables | 40 | €14,399 | €74,052 | +€59,653 | +414.3% |
| Other amounts receivable | 41 | €9,257 | €20,357 | +€11,100 | +119.9% |
| Current investments | 50/53 | €132,794 | €2,428 | -€130,366 | -98.2% |
| Cash at bank and in hand | 54/58 | €84,768 | €363,168 | +€278,400 | +328.4% |
| Deferred charges and accrued income | 490/1 | €2,409 | €2,449 | +€41 | +1.7% |
| Total equity and liabilities | 10/49 | €493,626 | €727,157 | +€233,531 | +47.3% |
| Equity | 10/15 | €152,787 | €152,787 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,187 | €134,187 | = | 0.0% |
| Distributable reserves | 133 | €134,187 | €134,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €340,839 | €574,370 | +€233,531 | +68.5% |
| Amounts payable after more than one year | 17 | €73,809 | €70,657 | -€3,152 | -4.3% |
| Financial debts | 170/4 | €73,809 | €70,657 | -€3,152 | -4.3% |
| Amounts payable within one year | 42/48 | €267,030 | €493,773 | +€226,743 | +84.9% |
| Current portion of amounts payable after more than one year | 42 | €17,399 | €17,398 | -€2 | 0.0% |
| Trade debts | 44 | €1,997 | €1,792 | -€205 | -10.3% |
| Suppliers | 440/4 | €1,997 | €1,792 | -€205 | -10.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,115 | €17,492 | +€3,377 | +23.9% |
| Taxes | 450/3 | €14,115 | €17,492 | +€3,377 | +23.9% |
| Other amounts payable | 47/48 | €233,518 | €457,091 | +€223,573 | +95.7% |
| Accrued charges and deferred income | 492/3 | - | €9,940 | +€9,940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115 | €3,354 | +€3,239 | +2826.3% |
| Other operating charges | 640/8 | €924 | €939 | +€15 | +1.6% |
| Gross operating margin | 9900 | €53,084 | €102,386 | +€49,302 | +92.9% |
| Operating profit (loss) | 9901 | €52,046 | €98,093 | +€46,048 | +88.5% |
| Financial income | 75/76B | €13,827 | €27,556 | +€13,730 | +99.3% |
| Recurring financial income | 75 | €13,827 | €27,556 | +€13,730 | +99.3% |
| Financial charges | 65/66B | €17,032 | €15,662 | -€1,370 | -8.0% |
| Recurring financial charges | 65 | €17,032 | €15,662 | -€1,370 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €48,841 | €109,988 | +€61,147 | +125.2% |
| Income taxes | 67/77 | €14,654 | €28,590 | +€13,936 | +95.1% |
| Profit (loss) for the period | 9904 | €34,187 | €81,398 | +€47,211 | +138.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,187 | €81,398 | +€47,211 | +138.1% |
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 8 October 2026 via checked.be.