Jestect: 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.
Jestect
Largest movements
- Cash -€5,762
down €5,762 (-3.1%), from €187,471 to €181,709
mainly Contributions, distributions and other (-€210,353) and Tax, wage and social debts (-€5,712)
- Receivables within one year +€2,535
up €2,535 (+30.8%), from €8,237 to €10,772
of which Trade receivables: +€2,210
- Other debts +€154,319
up €154,319 (+524.1%), from €29,444 to €183,763
- Reserves -€152,457
down €152,457 (-98.1%), from €155,353 to €2,896
- Tax, wage and social debts -€5,712
down €5,712 (-88.0%), from €6,492 to €780
- Gross operating margin +€3,843
up €3,843 (+5.2%), from €73,299 to €77,142
- Financial charges -€1,146
down €1,146 (-47.4%), from €2,417 to €1,271
of which Financial charges: -€1,146
- Taxes +€978
up €978 (+6.4%), from €15,297 to €16,275
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 | €199,750 | €196,517 | -€3,234 | -1.6% |
| Fixed assets | 21/28 | €1,252 | €1,683 | +€431 | +34.4% |
| Tangible fixed assets | 22/27 | €1,252 | €1,683 | +€431 | +34.4% |
| Plant, machinery and equipment | 23 | - | €1,322 | +€1,322 | |
| Furniture and vehicles | 24 | €1,252 | €361 | -€891 | -71.1% |
| Current assets | 29/58 | €198,498 | €194,834 | -€3,664 | -1.8% |
| Amounts receivable within one year | 40/41 | €8,237 | €10,772 | +€2,535 | +30.8% |
| Trade receivables | 40 | €8,237 | €10,448 | +€2,210 | +26.8% |
| Other amounts receivable | 41 | €0 | €325 | +€325 | |
| Cash at bank and in hand | 54/58 | €187,471 | €181,709 | -€5,762 | -3.1% |
| Deferred charges and accrued income | 490/1 | €2,790 | €2,353 | -€437 | -15.7% |
| Total equity and liabilities | 10/49 | €199,750 | €196,517 | -€3,234 | -1.6% |
| Equity | 10/15 | €162,853 | €10,396 | -€152,457 | -93.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €155,353 | €2,896 | -€152,457 | -98.1% |
| Distributable reserves | 133 | €155,353 | €2,896 | -€152,457 | -98.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €36,897 | €186,121 | +€149,223 | +404.4% |
| Amounts payable within one year | 42/48 | €36,855 | €185,674 | +€148,819 | +403.8% |
| Trade debts | 44 | €920 | €1,131 | +€212 | +23.0% |
| Suppliers | 440/4 | €920 | €1,131 | +€212 | +23.0% |
| Taxes, remuneration and social security | 45 | €6,492 | €780 | -€5,712 | -88.0% |
| Taxes | 450/3 | €6,492 | €780 | -€5,712 | -88.0% |
| Other amounts payable | 47/48 | €29,444 | €183,763 | +€154,319 | +524.1% |
| Accrued charges and deferred income | 492/3 | €42 | €446 | +€405 | +968.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,699 | €944 | -€755 | -44.4% |
| Other operating charges | 640/8 | €220 | €756 | +€536 | +243.2% |
| Gross operating margin | 9900 | €73,299 | €77,142 | +€3,843 | +5.2% |
| Operating profit (loss) | 9901 | €71,380 | €75,442 | +€4,062 | +5.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,417 | €1,271 | -€1,146 | -47.4% |
| Recurring financial charges | 65 | €2,417 | €1,271 | -€1,146 | -47.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €68,963 | €74,171 | +€5,209 | +7.6% |
| Income taxes | 67/77 | €15,297 | €16,275 | +€978 | +6.4% |
| Profit (loss) for the period | 9904 | €53,666 | €57,896 | +€4,230 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,666 | €57,896 | +€4,230 | +7.9% |
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 6 October 2026 via checked.be.