JESTER’S LAB: 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.
JESTER’S LAB
Largest movements
- Cash -€1,961
down €1,961 (-6.7%), from €29,392 to €27,431
mainly Trade debts (-€2,593) and Other debts (-€799)
- Tangible fixed assets -€1,072
down €1,072 (-25.2%), from €4,262 to €3,190
of which Plant, machinery and equipment: -€664
- Trade debts -€2,593
down €2,593 (-40.7%), from €6,369 to €3,776
- Other debts -€799
down €799 (-14.9%), from €5,361 to €4,562
- Gross operating margin +€8,403
up €8,403 (+13.7%), from €61,466 to €69,869
- Staff costs +€4,383
up €4,383 (+7.4%), from €59,323 to €63,706
- Other operating charges +€1,158
up €1,158 (+1362.4%), from €85 to €1,243
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 | €36,636 | €33,193 | -€3,443 | -9.4% |
| Fixed assets | 21/28 | €4,535 | €3,463 | -€1,072 | -23.6% |
| Tangible fixed assets | 22/27 | €4,262 | €3,190 | -€1,072 | -25.2% |
| Plant, machinery and equipment | 23 | €3,102 | €2,438 | -€664 | -21.4% |
| Furniture and vehicles | 24 | €1,160 | €752 | -€408 | -35.2% |
| Financial fixed assets | 28 | €273 | €273 | = | 0.0% |
| Current assets | 29/58 | €32,101 | €29,730 | -€2,371 | -7.4% |
| Stocks and contracts in progress | 3 | €1,302 | €1,007 | -€295 | -22.7% |
| Stocks | 30/36 | €1,302 | €1,007 | -€295 | -22.7% |
| Amounts receivable within one year | 40/41 | €1,407 | €1,292 | -€115 | -8.2% |
| Trade receivables | 40 | €1,007 | €1,007 | = | 0.0% |
| Other amounts receivable | 41 | €400 | €285 | -€115 | -28.8% |
| Cash at bank and in hand | 54/58 | €29,392 | €27,431 | -€1,961 | -6.7% |
| Total equity and liabilities | 10/49 | €36,636 | €33,193 | -€3,443 | -9.4% |
| Equity | 10/15 | €5,661 | €5,804 | +€143 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€539 | -€396 | +€143 | +26.5% |
| Amounts payable | 17/49 | €30,975 | €27,389 | -€3,586 | -11.6% |
| Amounts payable within one year | 42/48 | €30,975 | €27,389 | -€3,586 | -11.6% |
| Trade debts | 44 | €6,369 | €3,776 | -€2,593 | -40.7% |
| Suppliers | 440/4 | €6,369 | €3,776 | -€2,593 | -40.7% |
| Taxes, remuneration and social security | 45 | €19,245 | €19,051 | -€194 | -1.0% |
| Taxes | 450/3 | €7,018 | €5,029 | -€1,989 | -28.3% |
| Remuneration and social security | 454/9 | €12,227 | €14,022 | +€1,795 | +14.7% |
| Other amounts payable | 47/48 | €5,361 | €4,562 | -€799 | -14.9% |
| Remuneration, social security and pensions | 62 | €59,323 | €63,706 | +€4,383 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,049 | €1,072 | +€23 | +2.2% |
| Other operating charges | 640/8 | €85 | €1,243 | +€1,158 | +1362.4% |
| Gross operating margin | 9900 | €61,466 | €69,869 | +€8,403 | +13.7% |
| Operating profit (loss) | 9901 | €1,009 | €3,848 | +€2,839 | +281.4% |
| Financial charges | 65/66B | €1,853 | €1,991 | +€138 | +7.4% |
| Recurring financial charges | 65 | €1,853 | €1,991 | +€138 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€844 | €1,857 | +€2,701 | |
| Income taxes | 67/77 | €1,268 | €1,714 | +€446 | +35.2% |
| Profit (loss) for the period | 9904 | -€2,112 | €143 | +€2,255 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,112 | €143 | +€2,255 |
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 7 October 2026 via checked.be.