JEZZ-NET: 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.
JEZZ-NET
Largest movements
- Current investments -€310,654
down €310,654 (-90.0%), from €344,998 to €34,344
- Cash +€250,169
up €250,169 (+57.8%), from €432,824 to €682,994
mainly Current investments (+€310,654) and Net result for the year (+€214,131)
- Receivables within one year +€17,502
up €17,502 (+127.1%), from €13,770 to €31,272
of which Other amounts receivable: +€10,000
- Tangible fixed assets -€12,524
down €12,524 (-33.3%), from €37,573 to €25,048
- Reserves -€108,019
down €108,019 (-18.0%), from €601,693 to €493,674
of which Distributable reserves: -€108,019
- Other debts +€29,118
up €29,118 (+41.3%), from €70,572 to €99,690
- Trade debts +€13,710
up €13,710 (+544.5%), from €2,518 to €16,228
- Gross operating margin +€29,934
up €29,934 (+54.8%), from €54,592 to €84,526
- Taxes +€24,586
up €24,586 (+27.1%), from €90,831 to €115,417
- Financial charges -€24,138
down €24,138 (-65.7%), from €36,761 to €12,623
- Financial income -€7,207
down €7,207 (-2.6%), from €279,779 to €272,572
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 | €829,845 | €773,739 | -€56,106 | -6.8% |
| Fixed assets | 21/28 | €37,573 | €25,048 | -€12,524 | -33.3% |
| Tangible fixed assets | 22/27 | €37,573 | €25,048 | -€12,524 | -33.3% |
| Land and buildings | 22 | €37,573 | €25,048 | -€12,524 | -33.3% |
| Current assets | 29/58 | €792,273 | €748,691 | -€43,582 | -5.5% |
| Amounts receivable within one year | 40/41 | €13,770 | €31,272 | +€17,502 | +127.1% |
| Trade receivables | 40 | €13,770 | €21,272 | +€7,502 | +54.5% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Current investments | 50/53 | €344,998 | €34,344 | -€310,654 | -90.0% |
| Cash at bank and in hand | 54/58 | €432,824 | €682,994 | +€250,169 | +57.8% |
| Deferred charges and accrued income | 490/1 | €680 | €81 | -€599 | -88.1% |
| Total equity and liabilities | 10/49 | €829,845 | €773,739 | -€56,106 | -6.8% |
| Equity | 10/15 | €704,942 | €596,923 | -€108,019 | -15.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €601,693 | €493,674 | -€108,019 | -18.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €595,493 | €487,474 | -€108,019 | -18.1% |
| Profit (loss) carried forward | 14 | €41,250 | €41,250 | = | 0.0% |
| Amounts payable | 17/49 | €124,903 | €176,816 | +€51,913 | +41.6% |
| Amounts payable within one year | 42/48 | €124,903 | €174,716 | +€49,813 | +39.9% |
| Financial debts | 43 | €46,022 | €45,797 | -€225 | -0.5% |
| Other loans | 439 | €46,022 | €45,797 | -€225 | -0.5% |
| Trade debts | 44 | €2,518 | €16,228 | +€13,710 | +544.5% |
| Suppliers | 440/4 | €2,518 | €16,228 | +€13,710 | +544.5% |
| Taxes, remuneration and social security | 45 | €5,791 | €13,001 | +€7,211 | +124.5% |
| Taxes | 450/3 | €5,791 | €13,001 | +€7,211 | +124.5% |
| Other amounts payable | 47/48 | €70,572 | €99,690 | +€29,118 | +41.3% |
| Accrued charges and deferred income | 492/3 | - | €2,100 | +€2,100 | |
| Non-recurring operating income | 76A | €1,802 | - | -€1,802 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,619 | €12,524 | -€95 | -0.8% |
| Other operating charges | 640/8 | €3,179 | €2,402 | -€776 | -24.4% |
| Gross operating margin | 9900 | €54,592 | €84,526 | +€29,934 | +54.8% |
| Operating profit (loss) | 9901 | €38,794 | €69,599 | +€30,805 | +79.4% |
| Financial income | 75/76B | €279,779 | €272,572 | -€7,207 | -2.6% |
| Recurring financial income | 75 | €279,779 | €272,572 | -€7,207 | -2.6% |
| Financial charges | 65/66B | €36,761 | €12,623 | -€24,138 | -65.7% |
| Recurring financial charges | 65 | €36,761 | €12,623 | -€24,138 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €281,812 | €329,548 | +€47,736 | +16.9% |
| Income taxes | 67/77 | €90,831 | €115,417 | +€24,586 | +27.1% |
| Profit (loss) for the period | 9904 | €190,981 | €214,131 | +€23,150 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €190,981 | €214,131 | +€23,150 | +12.1% |
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 12 October 2026 via checked.be.