DE JASPER: what changed
Two fiscal 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.
DE JASPER
Largest movements
- Receivables within one year -€16,756
down €16,756 (-86.1%), from €19,459 to €2,703
of which Trade receivables: -€16,577
- Cash +€9,221
up €9,221 (+660.5%), from €1,396 to €10,617
mainly Receivables within one year (+€16,756) and Net result for the year (+€4,630)
- Tangible fixed assets +€1,281
new in 2025: €1,281
- Deferred charges and accrued income +€449
new in 2025: €449
- Trade debts -€10,708
down €10,708 (-92.8%), from €11,540 to €832
- Profit (loss) carried forward +€4,630
up €4,630, from -€4,201 to €429
- Other debts +€893
up €893 (+7.6%), from €11,817 to €12,709
- Tax, wage and social debts -€620
down €620 (-51.6%), from €1,200 to €580
of which Remuneration and social security: -€800
- Gross operating margin +€9,307
up €9,307, from -€1,715 to €7,592
- Taxes +€580
new in 2025: €580
- Financial charges -€125
down €125 (-5.8%), from €2,169 to €2,044
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 | €20,855 | €15,050 | -€5,805 | -27.8% |
| Fixed assets | 21/28 | - | €1,281 | +€1,281 | |
| Tangible fixed assets | 22/27 | - | €1,281 | +€1,281 | |
| Plant, machinery and equipment | 23 | - | €1,281 | +€1,281 | |
| Current assets | 29/58 | €20,855 | €13,770 | -€7,086 | -34.0% |
| Amounts receivable within one year | 40/41 | €19,459 | €2,703 | -€16,756 | -86.1% |
| Trade receivables | 40 | €16,577 | - | -€16,577 | |
| Other amounts receivable | 41 | €2,882 | €2,703 | -€179 | -6.2% |
| Cash at bank and in hand | 54/58 | €1,396 | €10,617 | +€9,221 | +660.5% |
| Deferred charges and accrued income | 490/1 | - | €449 | +€449 | |
| Total equity and liabilities | 10/49 | €20,855 | €15,050 | -€5,805 | -27.8% |
| Equity | 10/15 | -€3,701 | €929 | +€4,630 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,201 | €429 | +€4,630 | |
| Amounts payable | 17/49 | €24,557 | €14,122 | -€10,435 | -42.5% |
| Amounts payable within one year | 42/48 | €24,557 | €14,122 | -€10,435 | -42.5% |
| Trade debts | 44 | €11,540 | €832 | -€10,708 | -92.8% |
| Suppliers | 440/4 | €11,540 | €832 | -€10,708 | -92.8% |
| Taxes, remuneration and social security | 45 | €1,200 | €580 | -€620 | -51.6% |
| Taxes | 450/3 | €400 | €580 | +€180 | +45.1% |
| Remuneration and social security | 454/9 | €800 | - | -€800 | |
| Other amounts payable | 47/48 | €11,817 | €12,709 | +€893 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €35 | +€35 | |
| Other operating charges | 640/8 | €327 | €306 | -€22 | -6.6% |
| Gross operating margin | 9900 | -€1,715 | €7,592 | +€9,307 | |
| Operating profit (loss) | 9901 | -€2,042 | €7,251 | +€9,293 | |
| Financial income | 75/76B | €10 | €3 | -€7 | -66.4% |
| Recurring financial income | 75 | €10 | €3 | -€7 | -66.4% |
| Financial charges | 65/66B | €2,169 | €2,044 | -€125 | -5.8% |
| Recurring financial charges | 65 | €2,169 | €2,044 | -€125 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,201 | €5,210 | +€9,412 | |
| Income taxes | 67/77 | - | €580 | +€580 | |
| Profit (loss) for the period | 9904 | -€4,201 | €4,630 | +€8,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,201 | €4,630 | +€8,831 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.