JESSY, R: 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.
JESSY, R
Largest movements
- Intangible fixed assets -€9,625
down €9,625 (-100%), from €9,625 to €0
- Cash +€5,472
up €5,472 (+1,845%), from €297 to €5,769
mainly Depreciation (+€10,503) and Receivables within one year (+€3,440)
- Receivables within one year -€3,440
down €3,440 (-46.8%), from €7,354 to €3,915
of which Trade receivables: -€3,758
- Tangible fixed assets -€878
down €878 (-100%), from €878 to €0
- Deferred charges and accrued income +€303
up €303 (+23.1%), from €1,310 to €1,613
- Profit (loss) carried forward -€3,882
down €3,882 (-18.7%), from -€20,817 to -€24,699
- Trade debts -€3,740
down €3,740 (-74.1%), from €5,047 to €1,307
- Tax, wage and social debts -€952
down €952 (-86.4%), from €1,102 to €150
of which Taxes: -€952
- Other debts +€407
up €407 (+1.8%), from €22,021 to €22,428
- Gross operating margin -€9,202
down €9,202 (-38.7%), from €23,785 to €14,583
- Other operating charges +€2,843
up €2,843 (+308%), from €923 to €3,766
- Financial charges -€2,072
down €2,072 (-31.9%), from €6,486 to €4,414
- Depreciation -€1,249
down €1,249 (-10.6%), from €11,752 to €10,503
- Taxes -€352
down €352, from €140 to -€213
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 | €20,214 | €12,046 | -€8,168 | -40.4% |
| Fixed assets | 21/28 | €10,653 | €150 | -€10,503 | -98.6% |
| Intangible fixed assets | 21 | €9,625 | €0 | -€9,625 | -100% |
| Tangible fixed assets | 22/27 | €878 | €0 | -€878 | -100% |
| Furniture and vehicles | 24 | €878 | €0 | -€878 | -100% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €9,561 | €11,896 | +€2,335 | +24.4% |
| Stocks and contracts in progress | 3 | €600 | €600 | = | 0.0% |
| Stocks | 30/36 | €600 | €600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,354 | €3,915 | -€3,440 | -46.8% |
| Trade receivables | 40 | €4,506 | €748 | -€3,758 | -83.4% |
| Other amounts receivable | 41 | €2,849 | €3,167 | +€318 | +11.2% |
| Cash at bank and in hand | 54/58 | €297 | €5,769 | +€5,472 | +1,845% |
| Deferred charges and accrued income | 490/1 | €1,310 | €1,613 | +€303 | +23.1% |
| Total equity and liabilities | 10/49 | €20,214 | €12,046 | -€8,168 | -40.4% |
| Equity | 10/15 | -€7,957 | -€11,839 | -€3,882 | -48.8% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,817 | -€24,699 | -€3,882 | -18.7% |
| Amounts payable | 17/49 | €28,171 | €23,885 | -€4,286 | -15.2% |
| Amounts payable within one year | 42/48 | €28,171 | €23,885 | -€4,286 | -15.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,047 | €1,307 | -€3,740 | -74.1% |
| Suppliers | 440/4 | €5,047 | €1,307 | -€3,740 | -74.1% |
| Taxes, remuneration and social security | 45 | €1,102 | €150 | -€952 | -86.4% |
| Taxes | 450/3 | €1,102 | €150 | -€952 | -86.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €22,021 | €22,428 | +€407 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,752 | €10,503 | -€1,249 | -10.6% |
| Other operating charges | 640/8 | €923 | €3,766 | +€2,843 | +308% |
| Gross operating margin | 9900 | €23,785 | €14,583 | -€9,202 | -38.7% |
| Operating profit (loss) | 9901 | €11,110 | €314 | -€10,796 | -97.2% |
| Financial income | 75/76B | €87 | €6 | -€82 | -93.5% |
| Recurring financial income | 75 | €87 | €6 | -€82 | -93.5% |
| Financial charges | 65/66B | €6,486 | €4,414 | -€2,072 | -31.9% |
| Recurring financial charges | 65 | €6,486 | €4,414 | -€2,072 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €4,711 | -€4,095 | -€8,806 | |
| Income taxes | 67/77 | €140 | -€213 | -€352 | |
| Profit (loss) for the period | 9904 | €4,571 | -€3,882 | -€8,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,571 | -€3,882 | -€8,453 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.