JESSPHIL: 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.
JESSPHIL
Largest movements
- Tangible fixed assets -€25,859
down €25,859 (-21.5%), from €120,377 to €94,517
of which Furniture and vehicles: -€24,529
- Cash +€10,338
up €10,338 (+27.5%), from €37,532 to €47,871
mainly Depreciation (+€25,859) and Net result for the year (+€8,801)
- Receivables within one year -€4,976
down €4,976 (-10.0%), from €49,746 to €44,771
of which Trade receivables: -€6,734
- Deferred charges and accrued income -€3,899
down €3,899 (-85.0%), from €4,588 to €690
- Debts after one year -€15,729
down €15,729 (-27.4%), from €57,335 to €41,607
- Reserves -€8,155
down €8,155 (-7.9%), from €103,660 to €95,505
- Other debts +€3,958
up €3,958 (+30.5%), from €12,998 to €16,956
- Trade debts -€3,769
down €3,769 (-74.3%), from €5,071 to €1,303
- Depreciation +€8,720
up €8,720 (+50.9%), from €17,139 to €25,859
- Gross operating margin -€4,716
down €4,716 (-9.0%), from €52,451 to €47,735
- Taxes -€1,932
down €1,932 (-34.1%), from €5,665 to €3,733
- Other operating charges +€620
up €620 (+9.9%), from €6,240 to €6,860
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,418 | €188,023 | -€24,395 | -11.5% |
| Fixed assets | 21/28 | €120,552 | €94,692 | -€25,859 | -21.5% |
| Tangible fixed assets | 22/27 | €120,377 | €94,517 | -€25,859 | -21.5% |
| Plant, machinery and equipment | 23 | €2,955 | €1,625 | -€1,330 | -45.0% |
| Furniture and vehicles | 24 | €117,421 | €92,892 | -€24,529 | -20.9% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €91,867 | €93,331 | +€1,464 | +1.6% |
| Amounts receivable within one year | 40/41 | €49,746 | €44,771 | -€4,976 | -10.0% |
| Trade receivables | 40 | €41,389 | €34,656 | -€6,734 | -16.3% |
| Other amounts receivable | 41 | €8,357 | €10,115 | +€1,758 | +21.0% |
| Cash at bank and in hand | 54/58 | €37,532 | €47,871 | +€10,338 | +27.5% |
| Deferred charges and accrued income | 490/1 | €4,588 | €690 | -€3,899 | -85.0% |
| Total equity and liabilities | 10/49 | €212,418 | €188,023 | -€24,395 | -11.5% |
| Equity | 10/15 | €109,860 | €101,705 | -€8,155 | -7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €103,660 | €95,505 | -€8,155 | -7.9% |
| Distributable reserves | 133 | €103,660 | €95,505 | -€8,155 | -7.9% |
| Amounts payable | 17/49 | €102,558 | €86,318 | -€16,240 | -15.8% |
| Amounts payable after more than one year | 17 | €57,335 | €41,607 | -€15,729 | -27.4% |
| Financial debts | 170/4 | €57,335 | €41,607 | -€15,729 | -27.4% |
| Amounts payable within one year | 42/48 | €45,223 | €44,711 | -€511 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €15,231 | €15,729 | +€498 | +3.3% |
| Financial debts | 43 | €215 | €47 | -€168 | -78.4% |
| Credit institutions | 430/8 | €215 | €47 | -€168 | -78.4% |
| Trade debts | 44 | €5,071 | €1,303 | -€3,769 | -74.3% |
| Suppliers | 440/4 | €5,071 | €1,303 | -€3,769 | -74.3% |
| Taxes, remuneration and social security | 45 | €11,707 | €10,677 | -€1,030 | -8.8% |
| Taxes | 450/3 | €9,622 | €10,677 | +€1,055 | +11.0% |
| Remuneration and social security | 454/9 | €2,085 | - | -€2,085 | |
| Other amounts payable | 47/48 | €12,998 | €16,956 | +€3,958 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,139 | €25,859 | +€8,720 | +50.9% |
| Other operating charges | 640/8 | €6,240 | €6,860 | +€620 | +9.9% |
| Non-recurring operating charges | 66A | €6,600 | - | -€6,600 | |
| Gross operating margin | 9900 | €52,451 | €47,735 | -€4,716 | -9.0% |
| Operating profit (loss) | 9901 | €22,471 | €15,016 | -€7,456 | -33.2% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,423 | €2,481 | +€59 | +2.4% |
| Recurring financial charges | 65 | €2,423 | €2,481 | +€59 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €20,049 | €12,534 | -€7,514 | -37.5% |
| Income taxes | 67/77 | €5,665 | €3,733 | -€1,932 | -34.1% |
| Profit (loss) for the period | 9904 | €14,383 | €8,801 | -€5,582 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,383 | €8,801 | -€5,582 | -38.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.