JASS
ActiveSummary
JASS has been active since 2000 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.8m and a net result of €809. Equity remains stable across the filed fiscal years (±0% per year). Its solvency ranks better than 66% of 31896 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability23▼-3
Solvency96▼-3
Growth32▼-20
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €120,000 at 30 days acceptable
Liquidity ample (current ratio 2.61 against 2.92 in 2024; short-term debt: 21% and cash: 2.9% of total assets), and 28.7% of the assets are financed with debt.
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Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
71.3%
Return on assets
0%
Age of the figures
9 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 08-06-2026, 53 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
53 d early
2024
29 d late
2023
30 d late
2022
48 d early
2021
40 d early
2020
44 d early
2019
52 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 25 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
27-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€1.8m▼ 3.2%
2024 · €1.9m
Total assets
€2.6m▲ 0.9%
2024 · €2.6m
Net result
€809
2024 · -€32,312
Working capital
€872,977▼ 3.5%
2024 · €904,630
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€1,924▼ 91.7%€8,330▲ 333%€3,087▼ 62.9%-€32,912-€41,346▼ 25.6%
Net result€8,305▼ 68.2%€24,014▲ 189%-€26,616-€32,312▼ 21.4%€809
Equity€1.9m▲ 0.4%€2.0m▲ 1.2%€1.9m▼ 1.4%€1.9m▼ 1.7%€1.8m▼ 3.2%
Total assets€2.6m▼ 0.2%€2.6m▲ 0.2%€2.6m▼ 1.7%€2.6m▼ 1.5%€2.6m▲ 0.9%
Debt€497,781▼ 0.9%€486,190▼ 2.3%€474,809▼ 2.3%€474,934=€567,014▲ 19.4%
Working capital€990,579▲ 1.4%€1.0m▲ 4.8%€976,796▼ 5.9%€904,630▼ 7.4%€872,977▼ 3.5%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €41,346 in 2025 against €32,912 in 2024; the loss grows and 2025 has the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.6m
Fixed assets
€1.2m ▼ 1.3%
Current assets
€1.4m ▲ 2.8%
Equity and liabilities €2.6m
Equity
€1.8m ▼ 3.2%
Provisions
€174,186 ▼ 3.9%
Debt
€567,014 ▲ 19.4%
Debt's share of the balance-sheet total rises from 18.5% to 21.9%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€31,118▼
2024 · €41,530
Cash flow
€73,274▲
2024 · €42,131
Current ratio
2.61▼
2024 · 2.92
Debt to equity
0.31▲
2024 · 0.25
ROE
0.0%▲
2024 · -1.7%
ROA
0.0%▲
2024 · -1.3%
Interest coverage
0.56▼
2024 · 1.01
Debt ≤ 1 year
€542,639▲
2024 · €472,271
Income taxes
€15,843▲
2024 · €1,579
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 14,684 companies that looked in July 2024 the way this one looks now, 0.2% went bankrupt within 24 months and 96% are still going.
- Small
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
0.2%
went bankrupt
3.5%
stopped otherwise
96%
still going
A further 0.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.6% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 14,684 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €8,979 | €1,619 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €44,753 | €54,410 | €65,612 | €74,443 | €72,464 | ▼ 2.7% |
| Other operating charges640/8 | €10,735 | €9,886 | €17,330 | €21,652 | €17,853 | ▼ 17.5% |
| Non-recurring operating charges66A | €2,690 | - | - | - | €8,843 | - |
| Gross operating margin9900 | €60,102 | €72,626 | €86,029 | €63,183 | €57,814 | ▼ 8.5% |
| Operating profit (loss)9901 | €1,924 | €8,330 | €3,087 | -€32,912 | -€41,346 | ▼ 25.6% |
| Financial income75/76B | €52,761 | €70,616 | €147,588 | €36,345 | €106,694 | ▲ 194% |
| Recurring financial income75 | €51,502 | €68,653 | €142,723 | €36,345 | €76,989 | ▲ 112% |
| Non-recurring financial income76B | €1,259 | €1,963 | €4,865 | - | €29,705 | - |
| Financial charges65/66B | €39,104 | €35,581 | €160,186 | €41,321 | €55,851 | ▲ 35.2% |
| Recurring financial charges65 | €39,104 | €35,581 | €160,186 | €41,321 | €55,851 | ▲ 35.2% |
| Profit (loss) for the period before taxes9903 | €15,581 | €43,364 | -€9,511 | -€37,889 | €9,497 | ▲ 125% |
| Transfer from deferred taxes780 | €9,010 | €7,156 | €7,156 | €7,156 | €7,156 | = |
| Income taxes67/77 | €16,286 | €26,506 | €24,260 | €1,579 | €15,843 | ▲ 903% |
| Profit (loss) for the period9904 | €8,305 | €24,014 | -€26,616 | -€32,312 | €809 | ▲ 103% |
| Transfer from tax-exempt reserves789 | €27,031 | €21,467 | €21,467 | €21,467 | €21,467 | = |
| Profit (loss) for the period to be appropriated9905 | €35,337 | €45,481 | -€5,149 | -€10,846 | €22,276 | ▲ 305% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €2.6m | €2.6m | €2.6m | €2.6m | €2.6m | ▲ 0.9% |
| Fixed assets21/28 | €1.2m | €1.1m | €1.2m | €1.2m | €1.2m | ▼ 1.3% |
| Tangible fixed assets22/27 | €1.2m | €1.1m | €1.2m | €1.2m | €1.2m | ▼ 1.3% |
| Land and buildings22 | €1.1m | €1.1m | €1.1m | €1.2m | €1.1m | ▼ 2.6% |
| Furniture and vehicles24 | €41,504 | €35,811 | €57,499 | €31,109 | €45,893 | ▲ 47.5% |
| Current assets29/58 | €1.5m | €1.5m | €1.4m | €1.4m | €1.4m | ▲ 2.8% |
| Amounts receivable within one year40/41 | €11,674 | €19,190 | €26,469 | €28,451 | €6,137 | ▼ 78.4% |
| Trade receivables40 | €9,447 | €6,017 | €5,855 | €4,951 | - | - |
| Other amounts receivable41 | €2,227 | €13,173 | €20,614 | €23,500 | €6,137 | ▼ 73.9% |
| Current investments50/53 | €979,435 | €1.0m | €1.2m | €1.3m | €1.3m | ▲ 2.7% |
| Cash at bank and in hand54/58 | €474,898 | €496,366 | €199,382 | €54,379 | €76,054 | ▲ 39.9% |
| Deferred charges and accrued income490/1 | €7,697 | €3,988 | €24,486 | €10,889 | €15,062 | ▲ 38.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €2.6m | €2.6m | €2.6m | €2.6m | €2.6m | ▲ 0.9% |
| Equity10/15 | €1.9m | €2.0m | €1.9m | €1.9m | €1.8m | ▼ 3.2% |
| Contributions10/11 | €745,000 | €745,000 | €745,000 | €745,000 | €745,000 | = |
| Capital10 | €745,000 | €745,000 | €745,000 | €745,000 | €745,000 | = |
| Issued capital100 | €745,000 | €745,000 | €745,000 | €745,000 | €745,000 | = |
| Reserves13 | €1.2m | €1.2m | €1.2m | €1.2m | €1.1m | ▼ 5.3% |
| Non-distributable reserves130/1 | €58,564 | €61,053 | €61,053 | €61,053 | €61,053 | = |
| Legal reserve130 | €58,564 | €61,053 | €61,053 | €61,053 | €61,053 | = |
| Tax-exempt reserves132 | €367,389 | €345,922 | €324,456 | €302,989 | €281,523 | ▼ 7.1% |
| Distributable reserves133 | €768,500 | €811,492 | €806,343 | €795,497 | €755,340 | ▼ 5.0% |
| Provisions and deferred taxes16 | €202,809 | €195,653 | €188,497 | €181,342 | €174,186 | ▼ 3.9% |
| Deferred taxes168 | €202,809 | €195,653 | €188,497 | €181,342 | €174,186 | ▼ 3.9% |
| Amounts payable17/49 | €497,781 | €486,190 | €474,809 | €474,934 | €567,014 | ▲ 19.4% |
| Amounts payable within one year42/48 | €483,125 | €483,497 | €472,116 | €472,271 | €542,639 | ▲ 14.9% |
| Trade debts44 | €986 | €2,518 | €1,209 | €4,819 | €3,726 | ▼ 22.7% |
| Suppliers440/4 | €986 | €2,518 | €1,209 | €4,819 | €3,726 | ▼ 22.7% |
| Taxes, remuneration and social security45 | €17,315 | €20,555 | €9,427 | €10,010 | €12,674 | ▲ 26.6% |
| Taxes450/3 | €17,315 | €20,555 | €9,427 | €10,010 | €12,674 | ▲ 26.6% |
| Other amounts payable47/48 | €464,824 | €460,424 | €461,480 | €457,442 | €526,238 | ▲ 15.0% |
| Accrued charges and deferred income492/3 | €14,657 | €2,692 | €2,692 | €2,663 | €24,376 | ▲ 815% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €8,305 | €24,014 | -€26,616 | -€32,312 | €809 | ▲ 103% |
| + Depreciation and write-downs630 | €44,753 | €54,410 | €65,612 | €74,443 | €72,464 | ▼ 2.7% |
| Operating cash flow (approximation) | €53,059 | €78,425 | €38,996 | €42,131 | €73,274 | ▲ 73.9% |
| Investment in fixed assets (approximation) | - | -€11,888 | -€93,040 | -€107,112 | -€57,051 | ▲ 46.7% |
| Change in cash | - | €21,469 | -€296,984 | -€145,002 | €21,674 | ▲ 115% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
08-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Back to profitnet €809
Net result €809 after 2 loss-making years.
29-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 29 days late
2024
31-12
Financial
Weakest financial yearnet -€32,312
Net result drops to -€32,312, the lowest in the series; recovery starts the following year.
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 30 days late
2023
13-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
21-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
17-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
09-06
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
03-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
09-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
15-06
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 6 acts read
About the unread acts
We know of 6 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
6 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Geel · 2 establishment units since 2000
Ground area
1,718 m²
Building footprint
403 m²
Volume, LiDAR
634 m³
2 parcels, Flanders · tallest building 8.1 m, ±2 floors. Linked by address, not a title deed.
2 establishment units
JASS
since 20002.174.475.526
Jass
since 20162.247.874.535
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 13374D0938/00V000 | Flanders | 1,033 m² | 1 · 289 m² | - |
| 38402D0472/00R008 | Flanders | 684 m² | 1 · 115 m² | 8.1 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
1 of these parcels carry protected heritage: expect extra rules on renovation or sale.
Recognitions · licences · registrations
Legal Entity Identifier
549300V73X6102HCZE47
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,590. 21,111 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded06-03-2000
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0471381891
Also
9925:BE0471381891
Registered
15-12-2025
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.