CONSULTING JASPERS: 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.
CONSULTING JASPERS
Largest movements
- Tangible fixed assets -€26,750
down €26,750 (-27.5%), from €97,187 to €70,437
- Receivables after one year +€20,000
up €20,000 (+16.7%), from €120,000 to €140,000
- Cash -€17,305
no longer reported in 2025 (was €17,305)
mainly Debts after one year (-€20,389) and Receivables after one year (-€20,000)
- Receivables within one year +€16,406
up €16,406 (+813%), from €2,018 to €18,424
of which Trade receivables: +€18,424
- Debts after one year -€20,389
down €20,389 (-34.9%), from €58,355 to €37,966
- Short-term financial debts +€16,231
new in 2025: €16,231
- Trade debts +€5,702
up €5,702 (+4,958%), from €115 to €5,817
- Reserves -€4,652
down €4,652 (-3.4%), from €138,151 to €133,500
- Tax, wage and social debts -€4,167
down €4,167 (-27.9%), from €14,914 to €10,748
- Gross operating margin +€12,594
up €12,594 (+83.1%), from €15,148 to €27,742
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 | €239,349 | €231,877 | -€7,472 | -3.1% |
| Fixed assets | 21/28 | €97,187 | €70,437 | -€26,750 | -27.5% |
| Tangible fixed assets | 22/27 | €97,187 | €70,437 | -€26,750 | -27.5% |
| Furniture and vehicles | 24 | €97,187 | €70,437 | -€26,750 | -27.5% |
| Current assets | 29/58 | €142,162 | €161,440 | +€19,278 | +13.6% |
| Amounts receivable after more than one year | 29 | €120,000 | €140,000 | +€20,000 | +16.7% |
| Other amounts receivable | 291 | €120,000 | €140,000 | +€20,000 | +16.7% |
| Amounts receivable within one year | 40/41 | €2,018 | €18,424 | +€16,406 | +813% |
| Trade receivables | 40 | - | €18,424 | +€18,424 | |
| Other amounts receivable | 41 | €2,018 | - | -€2,018 | |
| Cash at bank and in hand | 54/58 | €17,305 | - | -€17,305 | |
| Deferred charges and accrued income | 490/1 | €2,839 | €3,016 | +€177 | +6.2% |
| Total equity and liabilities | 10/49 | €239,349 | €231,877 | -€7,472 | -3.1% |
| Equity | 10/15 | €144,351 | €139,700 | -€4,652 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,151 | €133,500 | -€4,652 | -3.4% |
| Distributable reserves | 133 | €138,151 | €133,500 | -€4,652 | -3.4% |
| Amounts payable | 17/49 | €94,997 | €92,177 | -€2,820 | -3.0% |
| Amounts payable after more than one year | 17 | €58,355 | €37,966 | -€20,389 | -34.9% |
| Financial debts | 170/4 | €58,355 | €37,966 | -€20,389 | -34.9% |
| Amounts payable within one year | 42/48 | €36,642 | €54,211 | +€17,569 | +47.9% |
| Current portion of amounts payable after more than one year | 42 | €19,491 | €20,389 | +€898 | +4.6% |
| Financial debts | 43 | - | €16,231 | +€16,231 | |
| Credit institutions | 430/8 | - | €16,231 | +€16,231 | |
| Trade debts | 44 | €115 | €5,817 | +€5,702 | +4,958% |
| Suppliers | 440/4 | €115 | €5,817 | +€5,702 | +4,958% |
| Taxes, remuneration and social security | 45 | €14,914 | €10,748 | -€4,167 | -27.9% |
| Taxes | 450/3 | €14,914 | €10,748 | -€4,167 | -27.9% |
| Other amounts payable | 47/48 | €2,121 | €1,026 | -€1,095 | -51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,858 | €26,750 | -€108 | -0.4% |
| Other operating charges | 640/8 | €792 | €776 | -€16 | -2.1% |
| Gross operating margin | 9900 | €15,148 | €27,742 | +€12,594 | +83.1% |
| Operating profit (loss) | 9901 | -€12,502 | €216 | +€12,718 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,245 | €4,460 | +€215 | +5.1% |
| Recurring financial charges | 65 | €4,245 | €4,460 | +€215 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,746 | -€4,243 | +€12,503 | +74.7% |
| Income taxes | 67/77 | €444 | €409 | -€36 | -8.0% |
| Profit (loss) for the period | 9904 | -€17,191 | -€4,652 | +€12,539 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,191 | -€4,652 | +€12,539 | +72.9% |
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 18 October 2026 via checked.be.