BAS JESPERS: 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.
BAS JESPERS
Largest movements
- Receivables within one year -€113,656
down €113,656 (-70.1%), from €162,056 to €48,400
of which Other amounts receivable: -€113,278
- Receivables after one year -€18,609
down €18,609 (-13.5%), from €138,219 to €119,609
- Cash +€18,273
up €18,273 (+3.9%), from €467,428 to €485,701
mainly Net result for the year (+€125,328) and Receivables within one year (+€113,656)
- Current investments +€13,138
up €13,138 (+3.9%), from €338,527 to €351,665
- Other debts -€152,313
down €152,313 (-22.6%), from €673,093 to €520,780
- Reserves +€65,457
up €65,457 (+16.8%), from €389,999 to €455,456
- Tax, wage and social debts -€15,720
down €15,720 (-36.8%), from €42,663 to €26,942
- Gross operating margin +€14,721
up €14,721 (+10.0%), from €146,758 to €161,479
- Financial income -€3,866
down €3,866 (-12.5%), from €31,049 to €27,183
- Taxes +€3,529
up €3,529 (+7.0%), from €50,449 to €53,979
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.
Cash bridge derived
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 | €1,109,493 | €1,006,307 | -€103,185 | -9.3% |
| Fixed assets | 21/28 | €3,263 | €931 | -€2,331 | -71.5% |
| Tangible fixed assets | 22/27 | €3,263 | €931 | -€2,331 | -71.5% |
| Plant, machinery and equipment | 23 | €568 | €284 | -€284 | -50.0% |
| Other tangible fixed assets | 26 | €2,695 | €648 | -€2,048 | -76.0% |
| Current assets | 29/58 | €1,106,230 | €1,005,376 | -€100,854 | -9.1% |
| Amounts receivable after more than one year | 29 | €138,219 | €119,609 | -€18,609 | -13.5% |
| Other amounts receivable | 291 | €138,219 | €119,609 | -€18,609 | -13.5% |
| Amounts receivable within one year | 40/41 | €162,056 | €48,400 | -€113,656 | -70.1% |
| Trade receivables | 40 | €48,778 | €48,400 | -€378 | -0.8% |
| Other amounts receivable | 41 | €113,278 | - | -€113,278 | |
| Current investments | 50/53 | €338,527 | €351,665 | +€13,138 | +3.9% |
| Cash at bank and in hand | 54/58 | €467,428 | €485,701 | +€18,273 | +3.9% |
| Total equity and liabilities | 10/49 | €1,109,493 | €1,006,307 | -€103,185 | -9.3% |
| Equity | 10/15 | €389,999 | €455,456 | +€65,457 | +16.8% |
| Reserves | 13 | €389,999 | €455,456 | +€65,457 | +16.8% |
| Distributable reserves | 133 | €389,999 | €455,456 | +€65,457 | +16.8% |
| Amounts payable | 17/49 | €719,493 | €550,851 | -€168,642 | -23.4% |
| Amounts payable within one year | 42/48 | €718,413 | €550,851 | -€167,562 | -23.3% |
| Trade debts | 44 | €2,658 | €3,129 | +€472 | +17.7% |
| Suppliers | 440/4 | €2,658 | €3,129 | +€472 | +17.7% |
| Taxes, remuneration and social security | 45 | €42,663 | €26,942 | -€15,720 | -36.8% |
| Taxes | 450/3 | €42,663 | €26,942 | -€15,720 | -36.8% |
| Other amounts payable | 47/48 | €673,093 | €520,780 | -€152,313 | -22.6% |
| Accrued charges and deferred income | 492/3 | €1,080 | - | -€1,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,331 | €2,331 | -€1,000 | -30.0% |
| Other operating charges | 640/8 | €1,915 | €1,737 | -€177 | -9.3% |
| Gross operating margin | 9900 | €146,758 | €161,479 | +€14,721 | +10.0% |
| Operating profit (loss) | 9901 | €141,512 | €157,410 | +€15,898 | +11.2% |
| Financial income | 75/76B | €31,049 | €27,183 | -€3,866 | -12.5% |
| Recurring financial income | 75 | €31,049 | €27,183 | -€3,866 | -12.5% |
| Financial charges | 65/66B | €3,889 | €5,286 | +€1,397 | +35.9% |
| Recurring financial charges | 65 | €3,889 | €5,286 | +€1,397 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €168,672 | €179,307 | +€10,635 | +6.3% |
| Income taxes | 67/77 | €50,449 | €53,979 | +€3,529 | +7.0% |
| Profit (loss) for the period | 9904 | €118,222 | €125,328 | +€7,106 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €118,222 | €125,328 | +€7,106 | +6.0% |
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 9 October 2026 via checked.be.