JESUS: 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.
JESUS
Largest movements
- Tangible fixed assets -€14,914
down €14,914 (-48.6%), from €30,662 to €15,748
- Deferred charges and accrued income -€3,116
no longer reported in 2024 (was €3,116)
- Cash +€1,525
up €1,525 (+3,011%), from €51 to €1,576
mainly Depreciation (+€15,245) and Other debts (+€4,958)
- Profit (loss) carried forward -€11,289
down €11,289 (-70.0%), from -€16,119 to -€27,409
- Debts after one year -€6,656
down €6,656 (-22.2%), from €29,936 to €23,279
- Trade debts -€5,717
down €5,717 (-64.9%), from €8,806 to €3,088
- Other debts +€4,958
up €4,958 (+2,623%), from €189 to €5,147
- Current portion of long-term debt +€2,052
up €2,052 (+20.8%), from €9,873 to €11,925
- Gross operating margin -€4,718
down €4,718 (-24.6%), from €19,153 to €14,435
- Other operating charges +€1,920
up €1,920 (+35.9%), from €5,344 to €7,264
- Depreciation -€349
down €349 (-2.2%), from €15,594 to €15,245
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 | €53,012 | €36,582 | -€16,430 | -31.0% |
| Formation expenses | 20 | €514 | €182 | -€332 | -64.6% |
| Fixed assets | 21/28 | €30,662 | €15,748 | -€14,914 | -48.6% |
| Tangible fixed assets | 22/27 | €30,662 | €15,748 | -€14,914 | -48.6% |
| Furniture and vehicles | 24 | €30,662 | €15,748 | -€14,914 | -48.6% |
| Current assets | 29/58 | €21,837 | €20,652 | -€1,185 | -5.4% |
| Amounts receivable within one year | 40/41 | €18,670 | €19,077 | +€406 | +2.2% |
| Trade receivables | 40 | €15,425 | €11,813 | -€3,612 | -23.4% |
| Other amounts receivable | 41 | €3,246 | €7,264 | +€4,018 | +124% |
| Cash at bank and in hand | 54/58 | €51 | €1,576 | +€1,525 | +3,011% |
| Deferred charges and accrued income | 490/1 | €3,116 | - | -€3,116 | |
| Total equity and liabilities | 10/49 | €53,012 | €36,582 | -€16,430 | -31.0% |
| Equity | 10/15 | €3,881 | -€7,409 | -€11,289 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,119 | -€27,409 | -€11,289 | -70.0% |
| Amounts payable | 17/49 | €49,132 | €43,991 | -€5,141 | -10.5% |
| Amounts payable after more than one year | 17 | €29,936 | €23,279 | -€6,656 | -22.2% |
| Financial debts | 170/4 | €29,936 | €23,279 | -€6,656 | -22.2% |
| Amounts payable within one year | 42/48 | €19,196 | €20,712 | +€1,515 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €9,873 | €11,925 | +€2,052 | +20.8% |
| Trade debts | 44 | €8,806 | €3,088 | -€5,717 | -64.9% |
| Suppliers | 440/4 | €8,806 | €3,088 | -€5,717 | -64.9% |
| Taxes, remuneration and social security | 45 | €328 | €552 | +€223 | +68.0% |
| Taxes | 450/3 | €328 | €552 | +€223 | +68.0% |
| Other amounts payable | 47/48 | €189 | €5,147 | +€4,958 | +2,623% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,594 | €15,245 | -€349 | -2.2% |
| Other operating charges | 640/8 | €5,344 | €7,264 | +€1,920 | +35.9% |
| Gross operating margin | 9900 | €19,153 | €14,435 | -€4,718 | -24.6% |
| Operating profit (loss) | 9901 | -€1,785 | -€8,075 | -€6,290 | -352% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €3,217 | €3,215 | -€2 | -0.1% |
| Recurring financial charges | 65 | €3,217 | €3,215 | -€2 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,995 | -€11,289 | -€6,294 | -126% |
| Profit (loss) for the period | 9904 | -€4,995 | -€11,289 | -€6,294 | -126% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,995 | -€11,289 | -€6,294 | -126% |
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 14 October 2026 via checked.be.