Jesterconsult: 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.
Jesterconsult
Largest movements
- Cash +€45,076
up €45,076 (+66.5%), from €67,767 to €112,843
mainly Other debts (+€98,020) and Net result for the year (+€60,109)
- Receivables within one year +€11,376
up €11,376 (+55.0%), from €20,691 to €32,067
of which Trade receivables: +€10,966
- Tangible fixed assets +€4,797
up €4,797 (+1471.5%), from €326 to €5,123
- Deferred charges and accrued income +€2,600
up €2,600, from €0 to €2,600
- Other debts +€98,020
up €98,020 (+4950.9%), from €1,980 to €100,000
- Reserves -€39,891
down €39,891 (-61.8%), from €64,547 to €24,656
- Tax, wage and social debts +€4,545
up €4,545 (+35.9%), from €12,663 to €17,208
- Gross operating margin +€16,701
up €16,701 (+27.3%), from €61,190 to €77,891
- Taxes +€2,709
up €2,709 (+20.0%), from €13,551 to €16,260
- Financial income -€2,165
down €2,165 (-79.6%), from €2,718 to €553
- Financial charges -€1,353
down €1,353 (-90.5%), from €1,495 to €143
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,784 | €152,633 | +€63,848 | +71.9% |
| Fixed assets | 21/28 | €326 | €5,123 | +€4,797 | +1471.5% |
| Tangible fixed assets | 22/27 | €326 | €5,123 | +€4,797 | +1471.5% |
| Furniture and vehicles | 24 | €326 | €5,123 | +€4,797 | +1471.5% |
| Current assets | 29/58 | €88,458 | €147,510 | +€59,052 | +66.8% |
| Amounts receivable within one year | 40/41 | €20,691 | €32,067 | +€11,376 | +55.0% |
| Trade receivables | 40 | €20,691 | €31,657 | +€10,966 | +53.0% |
| Other amounts receivable | 41 | - | €410 | +€410 | |
| Cash at bank and in hand | 54/58 | €67,767 | €112,843 | +€45,076 | +66.5% |
| Deferred charges and accrued income | 490/1 | €0 | €2,600 | +€2,600 | |
| Total equity and liabilities | 10/49 | €88,784 | €152,633 | +€63,848 | +71.9% |
| Equity | 10/15 | €69,547 | €29,656 | -€39,891 | -57.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €64,547 | €24,656 | -€39,891 | -61.8% |
| Distributable reserves | 133 | €64,547 | €24,656 | -€39,891 | -61.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,237 | €122,976 | +€103,739 | +539.3% |
| Amounts payable within one year | 42/48 | €19,237 | €122,976 | +€103,739 | +539.3% |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €4,594 | €5,751 | +€1,157 | +25.2% |
| Suppliers | 440/4 | €4,594 | €5,751 | +€1,157 | +25.2% |
| Taxes, remuneration and social security | 45 | €12,663 | €17,208 | +€4,545 | +35.9% |
| Taxes | 450/3 | €12,663 | €17,208 | +€4,545 | +35.9% |
| Other amounts payable | 47/48 | €1,980 | €100,000 | +€98,020 | +4950.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €643 | +€285 | +79.4% |
| Other operating charges | 640/8 | €822 | €1,290 | +€469 | +57.0% |
| Gross operating margin | 9900 | €61,190 | €77,891 | +€16,701 | +27.3% |
| Operating profit (loss) | 9901 | €60,010 | €75,958 | +€15,948 | +26.6% |
| Financial income | 75/76B | €2,718 | €553 | -€2,165 | -79.6% |
| Recurring financial income | 75 | €2,718 | €553 | -€2,165 | -79.6% |
| Financial charges | 65/66B | €1,495 | €143 | -€1,353 | -90.5% |
| Recurring financial charges | 65 | €1,495 | €143 | -€1,353 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €61,233 | €76,369 | +€15,136 | +24.7% |
| Income taxes | 67/77 | €13,551 | €16,260 | +€2,709 | +20.0% |
| Profit (loss) for the period | 9904 | €47,682 | €60,109 | +€12,427 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,682 | €60,109 | +€12,427 | +26.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.