JESSTION: 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.
JESSTION
Largest movements
- Cash +€10,834
up €10,834 (+197.0%), from €5,500 to €16,335
mainly Net result for the year (+€13,355) and Receivables within one year (+€5,465)
- Receivables within one year -€5,465
down €5,465 (-30.4%), from €17,964 to €12,499
of which Trade receivables: -€7,000
- Profit (loss) carried forward +€13,355
up €13,355 (+143.5%), from €9,304 to €22,659
- Tax, wage and social debts -€9,822
no longer reported in 2025 (was €9,822)
- Other debts +€2,060
up €2,060 (+508.6%), from €405 to €2,465
- Gross operating margin +€5,725
up €5,725 (+47.7%), from €11,993 to €17,718
- Taxes +€875
up €875 (+33.4%), from €2,622 to €3,496
- Other operating charges +€700
up €700 (+1400.6%), from €50 to €750
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 | €23,464 | €28,833 | +€5,369 | +22.9% |
| Current assets | 29/58 | €23,464 | €28,833 | +€5,369 | +22.9% |
| Amounts receivable within one year | 40/41 | €17,964 | €12,499 | -€5,465 | -30.4% |
| Trade receivables | 40 | €17,000 | €10,000 | -€7,000 | -41.2% |
| Other amounts receivable | 41 | €964 | €2,499 | +€1,535 | +159.2% |
| Cash at bank and in hand | 54/58 | €5,500 | €16,335 | +€10,834 | +197.0% |
| Total equity and liabilities | 10/49 | €23,464 | €28,833 | +€5,369 | +22.9% |
| Equity | 10/15 | €12,304 | €25,659 | +€13,355 | +108.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,304 | €22,659 | +€13,355 | +143.5% |
| Amounts payable | 17/49 | €11,160 | €3,174 | -€7,986 | -71.6% |
| Amounts payable within one year | 42/48 | €11,160 | €3,174 | -€7,986 | -71.6% |
| Trade debts | 44 | €933 | €709 | -€224 | -24.0% |
| Suppliers | 440/4 | €933 | €709 | -€224 | -24.0% |
| Taxes, remuneration and social security | 45 | €9,822 | - | -€9,822 | |
| Taxes | 450/3 | €9,822 | - | -€9,822 | |
| Other amounts payable | 47/48 | €405 | €2,465 | +€2,060 | +508.6% |
| Other operating charges | 640/8 | €50 | €750 | +€700 | +1400.6% |
| Gross operating margin | 9900 | €11,993 | €17,718 | +€5,725 | +47.7% |
| Operating profit (loss) | 9901 | €11,943 | €16,968 | +€5,024 | +42.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €18 | €119 | +€102 | +579.2% |
| Recurring financial charges | 65 | €18 | €119 | +€102 | +579.2% |
| Profit (loss) for the period before taxes | 9903 | €11,926 | €16,851 | +€4,926 | +41.3% |
| Income taxes | 67/77 | €2,622 | €3,496 | +€875 | +33.4% |
| Profit (loss) for the period | 9904 | €9,304 | €13,355 | +€4,051 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,304 | €13,355 | +€4,051 | +43.5% |
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 1 October 2026 via checked.be.