LA MAIN DE JESUS: what changed
LA MAIN DE JESUS
Largest movements
- Cash +€43,503
up €43,503 (+114%), from €38,135 to €81,638
mainly Net result for the year (+€44,060) and Tax, wage and social debts (+€10,384)
- Receivables within one year +€10,967
up €10,967 (+293%), from €3,738 to €14,705
- Reserves +€44,000
up €44,000 (+179%), from €24,600 to €68,600
- Tax, wage and social debts +€10,384
up €10,384 (+62.8%), from €16,535 to €26,919
of which Taxes: +€12,882
- Gross operating margin +€23,416
up €23,416 (+65.2%), from €35,932 to €59,348
- Taxes +€5,699
up €5,699 (+67.0%), from €8,500 to €14,199
- Depreciation -€1,003
down €1,003 (-65.2%), from €1,538 to €535
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,204 | €97,648 | +€54,444 | +126% |
| Fixed assets | 21/28 | €1,331 | €796 | -€535 | -40.2% |
| Tangible fixed assets | 22/27 | €1,331 | €796 | -€535 | -40.2% |
| Furniture and vehicles | 24 | €1,331 | €796 | -€535 | -40.2% |
| Current assets | 29/58 | €41,873 | €96,852 | +€54,979 | +131% |
| Amounts receivable within one year | 40/41 | €3,738 | €14,705 | +€10,967 | +293% |
| Other amounts receivable | 41 | €3,738 | €14,705 | +€10,967 | +293% |
| Cash at bank and in hand | 54/58 | €38,135 | €81,638 | +€43,503 | +114% |
| Deferred charges and accrued income | 490/1 | - | €509 | +€509 | |
| Total equity and liabilities | 10/49 | €43,204 | €97,648 | +€54,444 | +126% |
| Equity | 10/15 | €26,669 | €70,729 | +€44,060 | +165% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €24,600 | €68,600 | +€44,000 | +179% |
| Distributable reserves | 133 | €24,600 | €68,600 | +€44,000 | +179% |
| Profit (loss) carried forward | 14 | €69 | €129 | +€60 | +87.0% |
| Amounts payable | 17/49 | €16,535 | €26,919 | +€10,384 | +62.8% |
| Amounts payable within one year | 42/48 | €16,535 | €26,919 | +€10,384 | +62.8% |
| Taxes, remuneration and social security | 45 | €16,535 | €26,919 | +€10,384 | +62.8% |
| Taxes | 450/3 | €9,362 | €22,244 | +€12,882 | +138% |
| Remuneration and social security | 454/9 | €7,173 | €4,675 | -€2,498 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,538 | €535 | -€1,003 | -65.2% |
| Other operating charges | 640/8 | €1,231 | €1,014 | -€217 | -17.6% |
| Gross operating margin | 9900 | €35,932 | €59,348 | +€23,416 | +65.2% |
| Operating profit (loss) | 9901 | €33,163 | €57,799 | +€24,636 | +74.3% |
| Financial income | 75/76B | €99 | €558 | +€459 | +464% |
| Recurring financial income | 75 | €99 | €558 | +€459 | +464% |
| Financial charges | 65/66B | €93 | €98 | +€5 | +5.4% |
| Recurring financial charges | 65 | €93 | €98 | +€5 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €33,169 | €58,259 | +€25,090 | +75.6% |
| Income taxes | 67/77 | €8,500 | €14,199 | +€5,699 | +67.0% |
| Profit (loss) for the period | 9904 | €24,669 | €44,060 | +€19,391 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,669 | €44,060 | +€19,391 | +78.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.