MISTER JEKYLL: 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.
MISTER JEKYLL
Largest movements
- Receivables within one year +€32,070
up €32,070 (+27.5%), from €116,427 to €148,497
of which Other amounts receivable: +€41,494
- Current investments -€7,735
down €7,735 (-98.5%), from €7,855 to €120
- Tangible fixed assets -€6,928
down €6,928 (-79.5%), from €8,715 to €1,787
- Reserves +€20,890
up €20,890 (+29.2%), from €71,547 to €92,437
of which Distributable reserves: +€22,750
- Tax, wage and social debts -€2,725
down €2,725 (-7.9%), from €34,406 to €31,681
- Contributions +€1,860
up €1,860 (+29.5%), from €6,300 to €8,160
- Gross operating margin -€14,976
down €14,976 (-27.4%), from €54,586 to €39,610
- Taxes -€5,614
down €5,614 (-37.0%), from €15,180 to €9,566
- Depreciation -€2,682
down €2,682 (-73.2%), from €3,662 to €980
- Financial charges +€2,186
up €2,186 (+62.3%), from €3,511 to €5,697
- Financial income +€2,034
new in 2025: €2,034
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 | €134,699 | €152,050 | +€17,351 | +12.9% |
| Fixed assets | 21/28 | €8,715 | €1,787 | -€6,928 | -79.5% |
| Tangible fixed assets | 22/27 | €8,715 | €1,787 | -€6,928 | -79.5% |
| Furniture and vehicles | 24 | €8,715 | €1,787 | -€6,928 | -79.5% |
| Current assets | 29/58 | €125,984 | €150,263 | +€24,279 | +19.3% |
| Amounts receivable within one year | 40/41 | €116,427 | €148,497 | +€32,070 | +27.5% |
| Trade receivables | 40 | €14,995 | €5,571 | -€9,424 | -62.8% |
| Other amounts receivable | 41 | €101,432 | €142,926 | +€41,494 | +40.9% |
| Current investments | 50/53 | €7,855 | €120 | -€7,735 | -98.5% |
| Cash at bank and in hand | 54/58 | €1,346 | €246 | -€1,100 | -81.7% |
| Deferred charges and accrued income | 490/1 | €356 | €1,400 | +€1,044 | +293% |
| Total equity and liabilities | 10/49 | €134,699 | €152,050 | +€17,351 | +12.9% |
| Equity | 10/15 | €93,062 | €114,978 | +€21,916 | +23.5% |
| Contributions | 10/11 | €6,300 | €8,160 | +€1,860 | +29.5% |
| Capital | 10 | €6,300 | - | -€6,300 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,300 | - | -€12,300 | |
| Reserves | 13 | €71,547 | €92,437 | +€20,890 | +29.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €4,187 | €4,187 | = | 0.0% |
| Distributable reserves | 133 | €65,500 | €88,250 | +€22,750 | +34.7% |
| Profit (loss) carried forward | 14 | €15,215 | €14,381 | -€834 | -5.5% |
| Amounts payable | 17/49 | €41,637 | €37,072 | -€4,565 | -11.0% |
| Amounts payable within one year | 42/48 | €40,885 | €37,007 | -€3,878 | -9.5% |
| Trade debts | 44 | €4,587 | €4,476 | -€111 | -2.4% |
| Suppliers | 440/4 | €4,587 | €4,476 | -€111 | -2.4% |
| Taxes, remuneration and social security | 45 | €34,406 | €31,681 | -€2,725 | -7.9% |
| Taxes | 450/3 | €34,406 | €31,681 | -€2,725 | -7.9% |
| Other amounts payable | 47/48 | €1,892 | €850 | -€1,042 | -55.1% |
| Accrued charges and deferred income | 492/3 | €752 | €65 | -€687 | -91.4% |
| Non-recurring operating income | 76A | - | €3,045 | +€3,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,662 | €980 | -€2,682 | -73.2% |
| Other operating charges | 640/8 | €2,933 | €2,635 | -€298 | -10.2% |
| Gross operating margin | 9900 | €54,586 | €39,610 | -€14,976 | -27.4% |
| Operating profit (loss) | 9901 | €47,991 | €35,995 | -€11,996 | -25.0% |
| Financial income | 75/76B | - | €2,034 | +€2,034 | |
| Recurring financial income | 75 | - | €2,034 | +€2,034 | |
| Financial charges | 65/66B | €3,511 | €5,697 | +€2,186 | +62.3% |
| Recurring financial charges | 65 | €3,511 | €5,697 | +€2,186 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €44,480 | €32,332 | -€12,148 | -27.3% |
| Income taxes | 67/77 | €15,180 | €9,566 | -€5,614 | -37.0% |
| Profit (loss) for the period | 9904 | €29,300 | €22,766 | -€6,534 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,300 | €22,766 | -€6,534 | -22.3% |
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 13 October 2026 via checked.be.