Jester: 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.
Jester
Largest movements
- Tangible fixed assets +€980,023
up €980,023 (+518.1%), from €189,146 to €1.2m
of which Land and buildings: +€1.2m
- Receivables within one year +€154,150
up €154,150 (+7545.2%), from €2,043 to €156,193
of which Other amounts receivable: +€154,789
- Deferred charges and accrued income -€47,707
down €47,707 (-84.2%), from €56,631 to €8,923
- Cash +€44,906
up €44,906 (+12.2%), from €366,924 to €411,830
mainly Debts after one year (+€498,407) and Contributions, distributions and other (+€495,833)
- Debts after one year +€498,407
up €498,407 (+389.8%), from €127,859 to €626,266
- Investment grants +€495,833
new in 2023: €495,833
- Profit (loss) carried forward +€104,271
up €104,271 (+30.2%), from €345,555 to €449,826
- Short-term financial debts +€29,984
new in 2023: €29,984
of which Other loans: +€18,750
- Staff costs -€186,841
down €186,841 (-41.1%), from €454,795 to €267,955
- Gross operating margin +€83,564
up €83,564 (+27.3%), from €306,032 to €389,596
- Depreciation +€10,701
up €10,701 (+467.1%), from €2,291 to €12,992
- Financial charges +€7,723
up €7,723 (+925.1%), from €835 to €8,558
- Financial income +€4,176
up €4,176 (+97352.7%), from €4 to €4,181
of which Non-recurring financial income: +€4,167
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €629,002 | €1,760,373 | +€1.1m | +179.9% |
| Fixed assets | 21/28 | €189,146 | €1,169,169 | +€980,023 | +518.1% |
| Tangible fixed assets | 22/27 | €189,146 | €1,169,169 | +€980,023 | +518.1% |
| Land and buildings | 22 | - | €1,157,786 | +€1.2m | |
| Plant, machinery and equipment | 23 | €2,618 | €2,544 | -€74 | -2.8% |
| Furniture and vehicles | 24 | €5,711 | €4,811 | -€900 | -15.8% |
| Other tangible fixed assets | 26 | €3,901 | €4,029 | +€128 | +3.3% |
| Assets under construction and advance payments | 27 | €176,917 | - | -€176,917 | |
| Current assets | 29/58 | €439,856 | €591,204 | +€151,348 | +34.4% |
| Stocks and contracts in progress | 3 | €14,258 | €14,258 | = | 0.0% |
| Stocks | 30/36 | €14,258 | €14,258 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,043 | €156,193 | +€154,150 | +7545.2% |
| Trade receivables | 40 | €2,043 | €1,404 | -€639 | -31.3% |
| Other amounts receivable | 41 | - | €154,789 | +€154,789 | |
| Cash at bank and in hand | 54/58 | €366,924 | €411,830 | +€44,906 | +12.2% |
| Deferred charges and accrued income | 490/1 | €56,631 | €8,923 | -€47,707 | -84.2% |
| Total equity and liabilities | 10/49 | €629,002 | €1,760,373 | +€1.1m | +179.9% |
| Equity | 10/15 | €429,456 | €1,029,560 | +€600,104 | +139.7% |
| Contributions | 10/11 | €83,901 | €83,901 | = | 0.0% |
| Capital | 10 | €83,901 | €83,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | €345,555 | €449,826 | +€104,271 | +30.2% |
| Investment grants | 15 | - | €495,833 | +€495,833 | |
| Amounts payable | 17/49 | €199,546 | €730,813 | +€531,267 | +266.2% |
| Amounts payable after more than one year | 17 | €127,859 | €626,266 | +€498,407 | +389.8% |
| Financial debts | 170/4 | €127,859 | €626,266 | +€498,407 | +389.8% |
| Amounts payable within one year | 42/48 | €71,687 | €101,619 | +€29,932 | +41.8% |
| Financial debts | 43 | - | €29,984 | +€29,984 | |
| Credit institutions | 430/8 | - | €11,234 | +€11,234 | |
| Other loans | 439 | - | €18,750 | +€18,750 | |
| Trade debts | 44 | €14,896 | €8,700 | -€6,197 | -41.6% |
| Suppliers | 440/4 | €14,896 | €8,700 | -€6,197 | -41.6% |
| Taxes, remuneration and social security | 45 | €56,791 | €62,935 | +€6,144 | +10.8% |
| Taxes | 450/3 | €13,718 | €42,460 | +€28,742 | +209.5% |
| Remuneration and social security | 454/9 | €43,073 | €20,475 | -€22,598 | -52.5% |
| Accrued charges and deferred income | 492/3 | - | €2,929 | +€2,929 | |
| Non-recurring operating income | 76A | - | €445 | +€445 | |
| Remuneration, social security and pensions | 62 | €454,795 | €267,955 | -€186,841 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,291 | €12,992 | +€10,701 | +467.1% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €306,032 | €389,596 | +€83,564 | +27.3% |
| Operating profit (loss) | 9901 | -€151,116 | €108,650 | +€259,766 | |
| Financial income | 75/76B | €4 | €4,181 | +€4,176 | +97352.7% |
| Recurring financial income | 75 | €4 | €14 | +€10 | +227.7% |
| Non-recurring financial income | 76B | - | €4,167 | +€4,167 | |
| Financial charges | 65/66B | €835 | €8,558 | +€7,723 | +925.1% |
| Recurring financial charges | 65 | €835 | €8,558 | +€7,723 | +925.1% |
| Profit (loss) for the period before taxes | 9903 | -€151,947 | €104,273 | +€256,219 | |
| Income taxes | 67/77 | €1 | €2 | +€2 | +316.0% |
| Profit (loss) for the period | 9904 | -€151,947 | €104,271 | +€256,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€151,947 | €104,271 | +€256,218 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.