JESSNY: 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.
JESSNY
Largest movements
- Receivables within one year +€14,288
up €14,288 (+17.1%), from €83,485 to €97,772
of which Other amounts receivable: +€14,955
- Tangible fixed assets -€9,018
down €9,018 (-22.4%), from €40,236 to €31,219
- Cash +€3,391
up €3,391 (+71.5%), from €4,745 to €8,137
mainly Net result for the year (+€16,990) and Depreciation (+€9,018)
- Reserves +€16,990
up €16,990 (+20.9%), from €81,227 to €98,217
of which Distributable reserves: +€16,990
- Debts after one year -€8,813
down €8,813 (-26.5%), from €33,225 to €24,412
- Short-term financial debts +€1,522
up €1,522 (+51.7%), from €2,943 to €4,465
- Gross operating margin +€6,518
up €6,518 (+21.5%), from €30,336 to €36,854
- Depreciation +€4,278
up €4,278 (+90.3%), from €4,740 to €9,018
- Taxes +€731
up €731 (+9.8%), from €7,427 to €8,158
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 | €137,636 | €147,632 | +€9,996 | +7.3% |
| Fixed assets | 21/28 | €40,236 | €31,219 | -€9,018 | -22.4% |
| Tangible fixed assets | 22/27 | €40,236 | €31,219 | -€9,018 | -22.4% |
| Furniture and vehicles | 24 | €40,236 | €31,219 | -€9,018 | -22.4% |
| Current assets | 29/58 | €97,400 | €116,414 | +€19,014 | +19.5% |
| Stocks and contracts in progress | 3 | €9,170 | €9,647 | +€477 | +5.2% |
| Stocks | 30/36 | €9,170 | €9,647 | +€477 | +5.2% |
| Amounts receivable within one year | 40/41 | €83,485 | €97,772 | +€14,288 | +17.1% |
| Trade receivables | 40 | €1,170 | €503 | -€667 | -57.0% |
| Other amounts receivable | 41 | €82,315 | €97,269 | +€14,955 | +18.2% |
| Cash at bank and in hand | 54/58 | €4,745 | €8,137 | +€3,391 | +71.5% |
| Deferred charges and accrued income | 490/1 | €0 | €858 | +€858 | |
| Total equity and liabilities | 10/49 | €137,636 | €147,632 | +€9,996 | +7.3% |
| Equity | 10/15 | €87,427 | €104,417 | +€16,990 | +19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,227 | €98,217 | +€16,990 | +20.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €81,227 | €98,217 | +€16,990 | +20.9% |
| Amounts payable | 17/49 | €50,209 | €43,215 | -€6,994 | -13.9% |
| Amounts payable after more than one year | 17 | €33,225 | €24,412 | -€8,813 | -26.5% |
| Financial debts | 170/4 | €33,225 | €24,412 | -€8,813 | -26.5% |
| Amounts payable within one year | 42/48 | €16,984 | €18,803 | +€1,819 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €8,478 | €8,813 | +€335 | +4.0% |
| Financial debts | 43 | €2,943 | €4,465 | +€1,522 | +51.7% |
| Credit institutions | 430/8 | €2,943 | €4,465 | +€1,522 | +51.7% |
| Trade debts | 44 | €1,071 | €709 | -€362 | -33.8% |
| Suppliers | 440/4 | €1,071 | €709 | -€362 | -33.8% |
| Taxes, remuneration and social security | 45 | €4,492 | €4,816 | +€324 | +7.2% |
| Taxes | 450/3 | €4,492 | €4,816 | +€324 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,740 | €9,018 | +€4,278 | +90.3% |
| Other operating charges | 640/8 | €1,047 | €956 | -€91 | -8.7% |
| Non-recurring operating charges | 66A | €1,051 | €0 | -€1,051 | -100% |
| Gross operating margin | 9900 | €30,336 | €36,854 | +€6,518 | +21.5% |
| Operating profit (loss) | 9901 | €23,497 | €26,880 | +€3,383 | +14.4% |
| Financial income | 75/76B | €3 | €6 | +€3 | +100% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +100% |
| Financial charges | 65/66B | €1,604 | €1,738 | +€134 | +8.4% |
| Recurring financial charges | 65 | €1,604 | €1,738 | +€134 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €21,896 | €25,148 | +€3,252 | +14.9% |
| Income taxes | 67/77 | €7,427 | €8,158 | +€731 | +9.8% |
| Profit (loss) for the period | 9904 | €14,469 | €16,990 | +€2,521 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,469 | €16,990 | +€2,521 | +17.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.