JESTER CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€10,056
down €10,056 (-100%), from €10,056 to €0
- Cash +€605
up €605 (+10.6%), from €5,714 to €6,319
mainly Net result for the year (+€32,795) and Investment in fixed assets (net) (+€9,701)
- Profit (loss) carried forward +€32,795
up €32,795 (+15.9%), from -€205,927 to -€173,132
- Current portion of long-term debt -€19,877
down €19,877 (-100%), from €19,877 to €0
- Other debts -€11,277
down €11,277 (-7.4%), from €152,124 to €140,847
- Trade debts -€8,949
down €8,949 (-79.4%), from €11,265 to €2,316
- Short-term financial debts -€1,665
down €1,665 (-17.4%), from €9,570 to €7,905
- Staff costs -€43,882
down €43,882 (-23.8%), from €184,584 to €140,702
- Depreciation -€37,384
down €37,384 (-99.1%), from €37,739 to €355
- Gross operating margin -€23,503
down €23,503 (-11.4%), from €205,346 to €181,843
- Financial charges -€5,781
down €5,781 (-65.5%), from €8,827 to €3,046
- Other operating charges +€2,888
up €2,888 (+140%), from €2,056 to €4,944
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 | €17,875 | €8,319 | -€9,556 | -53.5% |
| Fixed assets | 21/28 | €12,056 | €2,000 | -€10,056 | -83.4% |
| Tangible fixed assets | 22/27 | €10,056 | €0 | -€10,056 | -100% |
| Furniture and vehicles | 24 | €10,056 | €0 | -€10,056 | -100% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €5,819 | €6,319 | +€500 | +8.6% |
| Amounts receivable within one year | 40/41 | €105 | €0 | -€105 | -100% |
| Trade receivables | 40 | €105 | €0 | -€105 | -100% |
| Cash at bank and in hand | 54/58 | €5,714 | €6,319 | +€605 | +10.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €17,875 | €8,319 | -€9,556 | -53.5% |
| Equity | 10/15 | -€187,377 | -€154,582 | +€32,795 | +17.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,927 | -€173,132 | +€32,795 | +15.9% |
| Amounts payable | 17/49 | €205,252 | €162,901 | -€42,351 | -20.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €205,252 | €162,901 | -€42,351 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €19,877 | €0 | -€19,877 | -100% |
| Financial debts | 43 | €9,570 | €7,905 | -€1,665 | -17.4% |
| Credit institutions | 430/8 | €9,570 | €7,905 | -€1,665 | -17.4% |
| Trade debts | 44 | €11,265 | €2,316 | -€8,949 | -79.4% |
| Suppliers | 440/4 | €11,265 | €2,316 | -€8,949 | -79.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €12,415 | €11,833 | -€582 | -4.7% |
| Taxes | 450/3 | €2,917 | €3,948 | +€1,031 | +35.4% |
| Remuneration and social security | 454/9 | €9,499 | €7,886 | -€1,613 | -17.0% |
| Other amounts payable | 47/48 | €152,124 | €140,847 | -€11,277 | -7.4% |
| Remuneration, social security and pensions | 62 | €184,584 | €140,702 | -€43,882 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,739 | €355 | -€37,384 | -99.1% |
| Other operating charges | 640/8 | €2,056 | €4,944 | +€2,888 | +140% |
| Gross operating margin | 9900 | €205,346 | €181,843 | -€23,503 | -11.4% |
| Operating profit (loss) | 9901 | -€19,034 | €35,842 | +€54,875 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €8,827 | €3,046 | -€5,781 | -65.5% |
| Recurring financial charges | 65 | €8,827 | €3,046 | -€5,781 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,861 | €32,795 | +€60,656 | |
| Profit (loss) for the period | 9904 | -€27,861 | €32,795 | +€60,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,861 | €32,795 | +€60,656 |
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.