JResseler: 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.
JResseler
Largest movements
- Cash -€12,570
down €12,570 (-66.5%), from €18,896 to €6,326
mainly Net result for the year (-€14,469) and Trade debts (-€10,312)
- Receivables within one year -€11,750
down €11,750 (-98.1%), from €11,979 to €229
- Tangible fixed assets -€906
down €906 (-10.2%), from €8,858 to €7,951
of which Furniture and vehicles: -€800
- Deferred charges and accrued income +€625
new in 2025: €625
- Stocks and contracts -€534
down €534 (-9.9%), from €5,391 to €4,856
- Profit (loss) carried forward -€14,469
down €14,469, from €5,552 to -€8,917
- Trade debts -€10,312
down €10,312 (-56.5%), from €18,249 to €7,936
- Debts after one year +€6,000
up €6,000 (+40.0%), from €15,000 to €21,000
- Tax, wage and social debts -€3,597
down €3,597 (-44.6%), from €8,070 to €4,473
of which Taxes: -€2,363
- Accrued charges and deferred income -€2,028
down €2,028 (-83.7%), from €2,422 to €394
- Other operating charges +€30,082
up €30,082 (+3,046%), from €987 to €31,070
- Gross operating margin +€15,233
up €15,233 (+136%), from €11,174 to €26,407
- Staff costs +€5,901
up €5,901 (+200%), from €2,948 to €8,849
- Taxes -€1,470
no longer reported in 2025 (was €1,470)
- Depreciation +€701
up €701 (+342%), from €205 to €906
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 | €50,521 | €25,387 | -€25,135 | -49.8% |
| Fixed assets | 21/28 | €14,257 | €13,351 | -€906 | -6.4% |
| Tangible fixed assets | 22/27 | €8,858 | €7,951 | -€906 | -10.2% |
| Furniture and vehicles | 24 | €7,798 | €6,998 | -€800 | -10.3% |
| Other tangible fixed assets | 26 | €1,059 | €953 | -€106 | -10.0% |
| Financial fixed assets | 28 | €5,399 | €5,399 | = | 0.0% |
| Current assets | 29/58 | €36,265 | €12,036 | -€24,229 | -66.8% |
| Stocks and contracts in progress | 3 | €5,391 | €4,856 | -€534 | -9.9% |
| Stocks | 30/36 | €5,391 | €4,856 | -€534 | -9.9% |
| Amounts receivable within one year | 40/41 | €11,979 | €229 | -€11,750 | -98.1% |
| Other amounts receivable | 41 | €11,979 | €229 | -€11,750 | -98.1% |
| Cash at bank and in hand | 54/58 | €18,896 | €6,326 | -€12,570 | -66.5% |
| Deferred charges and accrued income | 490/1 | - | €625 | +€625 | |
| Total equity and liabilities | 10/49 | €50,521 | €25,387 | -€25,135 | -49.8% |
| Equity | 10/15 | €6,052 | -€8,417 | -€14,469 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,552 | -€8,917 | -€14,469 | |
| Amounts payable | 17/49 | €44,469 | €33,803 | -€10,666 | -24.0% |
| Amounts payable after more than one year | 17 | €15,000 | €21,000 | +€6,000 | +40.0% |
| Financial debts | 170/4 | €15,000 | €21,000 | +€6,000 | +40.0% |
| Amounts payable within one year | 42/48 | €27,047 | €12,410 | -€14,637 | -54.1% |
| Trade debts | 44 | €18,249 | €7,936 | -€10,312 | -56.5% |
| Suppliers | 440/4 | €18,249 | €7,936 | -€10,312 | -56.5% |
| Taxes, remuneration and social security | 45 | €8,070 | €4,473 | -€3,597 | -44.6% |
| Taxes | 450/3 | €6,557 | €4,194 | -€2,363 | -36.0% |
| Remuneration and social security | 454/9 | €1,513 | €279 | -€1,234 | -81.6% |
| Other amounts payable | 47/48 | €728 | - | -€728 | |
| Accrued charges and deferred income | 492/3 | €2,422 | €394 | -€2,028 | -83.7% |
| Remuneration, social security and pensions | 62 | €2,948 | €8,849 | +€5,901 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205 | €906 | +€701 | +342% |
| Other operating charges | 640/8 | €987 | €31,070 | +€30,082 | +3,046% |
| Gross operating margin | 9900 | €11,174 | €26,407 | +€15,233 | +136% |
| Operating profit (loss) | 9901 | €7,033 | -€14,418 | -€21,451 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +183% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +183% |
| Financial charges | 65/66B | €11 | €52 | +€40 | +358% |
| Recurring financial charges | 65 | €11 | €52 | +€40 | +358% |
| Profit (loss) for the period before taxes | 9903 | €7,022 | -€14,469 | -€21,492 | |
| Income taxes | 67/77 | €1,470 | - | -€1,470 | |
| Profit (loss) for the period | 9904 | €5,552 | -€14,469 | -€20,022 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,552 | -€14,469 | -€20,022 |
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 13 October 2026 via checked.be.