JESUMAR BELGIE: 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.
JESUMAR BELGIE
Largest movements
- Cash -€10,000
no longer reported in 2024 (was €10,000)
mainly Other debts (-€4,565) and Net result for the year (-€3,258)
- Receivables within one year +€1,866
new in 2024: €1,866
- Other debts -€4,565
down €4,565 (-74.7%), from €6,111 to €1,546
- Profit (loss) carried forward -€3,258
down €3,258 (-38.7%), from -€8,421 to -€11,679
- Trade debts -€311
no longer reported in 2024 (was €311)
- Other operating charges +€707
up €707 (+693%), from €102 to €809
- Gross operating margin -€259
down €259 (-11.8%), from -€2,189 to -€2,449
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,001 | €1,867 | -€8,134 | -81.3% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €10,000 | €1,866 | -€8,134 | -81.3% |
| Amounts receivable within one year | 40/41 | - | €1,866 | +€1,866 | |
| Other amounts receivable | 41 | - | €1,866 | +€1,866 | |
| Cash at bank and in hand | 54/58 | €10,000 | - | -€10,000 | |
| Total equity and liabilities | 10/49 | €10,001 | €1,867 | -€8,134 | -81.3% |
| Equity | 10/15 | €1,579 | -€1,679 | -€3,258 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,421 | -€11,679 | -€3,258 | -38.7% |
| Amounts payable | 17/49 | €8,422 | €3,546 | -€4,876 | -57.9% |
| Amounts payable within one year | 42/48 | €6,422 | €1,546 | -€4,876 | -75.9% |
| Trade debts | 44 | €311 | - | -€311 | |
| Suppliers | 440/4 | €311 | - | -€311 | |
| Other amounts payable | 47/48 | €6,111 | €1,546 | -€4,565 | -74.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €102 | €809 | +€707 | +693% |
| Gross operating margin | 9900 | -€2,189 | -€2,449 | -€259 | -11.8% |
| Operating profit (loss) | 9901 | -€2,291 | -€3,258 | -€967 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,291 | -€3,258 | -€967 | -42.2% |
| Profit (loss) for the period | 9904 | -€2,291 | -€3,258 | -€967 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,291 | -€3,258 | -€967 | -42.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.