JEZZUP: 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.
JEZZUP
Largest movements
- Receivables within one year -€62,651
down €62,651 (-55.4%), from €113,090 to €50,439
of which Trade receivables: -€40,821
- Cash +€50,084
up €50,084 (+43.6%), from €114,949 to €165,033
mainly Receivables within one year (+€62,651) and Net result for the year (+€53,578)
- Current investments -€43,682
down €43,682 (-23.6%), from €185,028 to €141,346
- Tangible fixed assets -€9,009
down €9,009 (-9.0%), from €99,610 to €90,601
of which Land and buildings: -€12,006
- Trade debts -€39,972
down €39,972 (-88.8%), from €45,023 to €5,052
- Reserves -€23,690
down €23,690 (-5.6%), from €425,008 to €401,318
- Debts after one year -€14,731
down €14,731 (-49.6%), from €29,682 to €14,951
- Tax, wage and social debts +€11,821
up €11,821, from €0 to €11,821
- Gross operating margin -€32,339
down €32,339 (-27.2%), from €118,755 to €86,416
- Taxes -€7,550
down €7,550 (-25.2%), from €29,907 to €22,357
- Financial income +€4,187
up €4,187 (+165%), from €2,534 to €6,721
- Financial charges +€1,831
up €1,831 (+266%), from €688 to €2,519
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.
Derived cash bridge
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 | €516,494 | €450,147 | -€66,347 | -12.8% |
| Fixed assets | 21/28 | €99,810 | €90,801 | -€9,009 | -9.0% |
| Tangible fixed assets | 22/27 | €99,610 | €90,601 | -€9,009 | -9.0% |
| Land and buildings | 22 | €86,002 | €73,995 | -€12,006 | -14.0% |
| Plant, machinery and equipment | 23 | €11,491 | €15,148 | +€3,657 | +31.8% |
| Furniture and vehicles | 24 | €441 | €0 | -€441 | -100% |
| Other tangible fixed assets | 26 | €1,677 | €1,457 | -€219 | -13.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €416,684 | €359,346 | -€57,338 | -13.8% |
| Amounts receivable within one year | 40/41 | €113,090 | €50,439 | -€62,651 | -55.4% |
| Trade receivables | 40 | €79,838 | €39,017 | -€40,821 | -51.1% |
| Other amounts receivable | 41 | €33,252 | €11,422 | -€21,830 | -65.7% |
| Current investments | 50/53 | €185,028 | €141,346 | -€43,682 | -23.6% |
| Cash at bank and in hand | 54/58 | €114,949 | €165,033 | +€50,084 | +43.6% |
| Deferred charges and accrued income | 490/1 | €3,618 | €2,529 | -€1,088 | -30.1% |
| Total equity and liabilities | 10/49 | €516,494 | €450,147 | -€66,347 | -12.8% |
| Equity | 10/15 | €426,008 | €402,318 | -€23,690 | -5.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €425,008 | €401,318 | -€23,690 | -5.6% |
| Distributable reserves | 133 | €425,008 | €401,318 | -€23,690 | -5.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,486 | €47,829 | -€42,657 | -47.1% |
| Amounts payable after more than one year | 17 | €29,682 | €14,951 | -€14,731 | -49.6% |
| Financial debts | 170/4 | €29,682 | €14,951 | -€14,731 | -49.6% |
| Amounts payable within one year | 42/48 | €59,538 | €32,878 | -€26,660 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €14,515 | €14,731 | +€216 | +1.5% |
| Financial debts | 43 | - | €1,274 | +€1,274 | |
| Credit institutions | 430/8 | - | €1,274 | +€1,274 | |
| Trade debts | 44 | €45,023 | €5,052 | -€39,972 | -88.8% |
| Suppliers | 440/4 | €45,023 | €5,052 | -€39,972 | -88.8% |
| Taxes, remuneration and social security | 45 | €0 | €11,821 | +€11,821 | |
| Taxes | 450/3 | €0 | €11,821 | +€11,821 | |
| Accrued charges and deferred income | 492/3 | €1,266 | €0 | -€1,266 | -100% |
| Non-recurring operating income | 76A | - | €1,222 | +€1,222 | |
| Remuneration, social security and pensions | 62 | €392 | €0 | -€392 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,916 | €13,726 | -€190 | -1.4% |
| Other operating charges | 640/8 | €1,081 | €956 | -€125 | -11.6% |
| Non-recurring operating charges | 66A | €3,552 | €0 | -€3,552 | -100% |
| Gross operating margin | 9900 | €118,755 | €86,416 | -€32,339 | -27.2% |
| Operating profit (loss) | 9901 | €99,813 | €71,733 | -€28,080 | -28.1% |
| Financial income | 75/76B | €2,534 | €6,721 | +€4,187 | +165% |
| Recurring financial income | 75 | €2,534 | €6,721 | +€4,187 | +165% |
| Financial charges | 65/66B | €688 | €2,519 | +€1,831 | +266% |
| Recurring financial charges | 65 | €688 | €2,519 | +€1,831 | +266% |
| Profit (loss) for the period before taxes | 9903 | €101,659 | €75,935 | -€25,724 | -25.3% |
| Income taxes | 67/77 | €29,907 | €22,357 | -€7,550 | -25.2% |
| Profit (loss) for the period | 9904 | €71,752 | €53,578 | -€18,174 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,752 | €53,578 | -€18,174 | -25.3% |
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 31 October 2026 via checked.be.