Jessyron: 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.
Jessyron
Largest movements
- Cash -€18,649
down €18,649 (-53.1%), from €35,151 to €16,502
mainly Investment in fixed assets (net) (-€18,400) and Trade debts (-€10,215)
- Tangible fixed assets +€18,400
up €18,400 (+302%), from €6,089 to €24,489
- Stocks and contracts +€1,613
up €1,613 (+39.2%), from €4,114 to €5,727
- Trade debts -€10,215
down €10,215 (-88.7%), from €11,516 to €1,301
- Debts after one year +€9,000
new in 2025: €9,000
- Tax, wage and social debts +€7,125
up €7,125 (+44.5%), from €15,995 to €23,120
of which Taxes: +€6,763
- Profit (loss) carried forward -€3,290
down €3,290 (-44.4%), from €7,404 to €4,114
- Other debts -€1,871
down €1,871 (-6.9%), from €26,936 to €25,065
- Gross operating margin -€13,160
down €13,160 (-66.1%), from €19,911 to €6,751
- Staff costs -€7,696
no longer reported in 2025 (was €7,696)
- Depreciation -€5,055
no longer reported in 2025 (was €5,055)
- Financial charges +€3,812
up €3,812 (+83.3%), from €4,577 to €8,389
- Other operating charges -€459
down €459 (-21.7%), from €2,111 to €1,652
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 | €68,432 | €69,181 | +€750 | +1.1% |
| Fixed assets | 21/28 | €19,214 | €37,614 | +€18,400 | +95.8% |
| Intangible fixed assets | 21 | €13,125 | €13,125 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,089 | €24,489 | +€18,400 | +302% |
| Plant, machinery and equipment | 23 | €6,089 | €24,489 | +€18,400 | +302% |
| Current assets | 29/58 | €49,218 | €31,567 | -€17,651 | -35.9% |
| Stocks and contracts in progress | 3 | €4,114 | €5,727 | +€1,613 | +39.2% |
| Stocks | 30/36 | €4,114 | €5,727 | +€1,613 | +39.2% |
| Amounts receivable within one year | 40/41 | €9,952 | €9,338 | -€615 | -6.2% |
| Other amounts receivable | 41 | €9,952 | €9,338 | -€615 | -6.2% |
| Cash at bank and in hand | 54/58 | €35,151 | €16,502 | -€18,649 | -53.1% |
| Total equity and liabilities | 10/49 | €68,432 | €69,181 | +€750 | +1.1% |
| Equity | 10/15 | €13,986 | €10,696 | -€3,290 | -23.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €581 | €581 | = | 0.0% |
| Distributable reserves | 133 | €581 | €581 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,404 | €4,114 | -€3,290 | -44.4% |
| Amounts payable | 17/49 | €54,446 | €58,486 | +€4,040 | +7.4% |
| Amounts payable after more than one year | 17 | - | €9,000 | +€9,000 | |
| Financial debts | 170/4 | - | €9,000 | +€9,000 | |
| Amounts payable within one year | 42/48 | €54,446 | €49,486 | -€4,960 | -9.1% |
| Trade debts | 44 | €11,516 | €1,301 | -€10,215 | -88.7% |
| Suppliers | 440/4 | €11,516 | €1,301 | -€10,215 | -88.7% |
| Taxes, remuneration and social security | 45 | €15,995 | €23,120 | +€7,125 | +44.5% |
| Taxes | 450/3 | €15,995 | €22,758 | +€6,763 | +42.3% |
| Remuneration and social security | 454/9 | - | €362 | +€362 | |
| Other amounts payable | 47/48 | €26,936 | €25,065 | -€1,871 | -6.9% |
| Remuneration, social security and pensions | 62 | €7,696 | - | -€7,696 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,055 | - | -€5,055 | |
| Other operating charges | 640/8 | €2,111 | €1,652 | -€459 | -21.7% |
| Gross operating margin | 9900 | €19,911 | €6,751 | -€13,160 | -66.1% |
| Operating profit (loss) | 9901 | €5,049 | €5,098 | +€50 | +1.0% |
| Financial income | 75/76B | €109 | €0 | -€109 | -99.9% |
| Recurring financial income | 75 | €109 | €0 | -€109 | -99.9% |
| Financial charges | 65/66B | €4,577 | €8,389 | +€3,812 | +83.3% |
| Recurring financial charges | 65 | €4,577 | €8,389 | +€3,812 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €581 | -€3,290 | -€3,871 | |
| Profit (loss) for the period | 9904 | €581 | -€3,290 | -€3,871 | |
| Profit (loss) for the period to be appropriated | 9905 | €581 | -€3,290 | -€3,871 |
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 13 October 2026 via checked.be.