Ja-Sas: 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.
Ja-Sas
Largest movements
- Cash +€16,956
up €16,956 (+87.2%), from €19,453 to €36,409
mainly Net result for the year (+€16,386) and Trade debts (+€7,286)
- Receivables within one year +€12,278
new in 2025: €12,278
- Stocks and contracts -€2,014
down €2,014 (-16.6%), from €12,126 to €10,112
- Tangible fixed assets -€782
down €782 (-19.2%), from €4,073 to €3,291
of which Furniture and vehicles: -€413
- Profit (loss) carried forward +€15,944
no longer reported in 2025 (was -€15,944)
- Trade debts +€7,286
up €7,286 (+194%), from €3,751 to €11,037
- Tax, wage and social debts +€3,819
up €3,819 (+31.5%), from €12,136 to €15,955
of which Remuneration and social security: +€3,167
- Short-term financial debts -€831
down €831 (-71.0%), from €1,170 to €339
- Gross operating margin +€13,201
up €13,201 (+15.4%), from €85,743 to €98,943
- Staff costs +€10,229
up €10,229 (+16.4%), from €62,429 to €72,659
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 | €41,814 | €68,474 | +€26,660 | +63.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,173 | €8,391 | -€782 | -8.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,073 | €3,291 | -€782 | -19.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €3,023 | €2,654 | -€369 | -12.2% |
| Furniture and vehicles | 24 | €1,049 | €636 | -€413 | -39.4% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €32,641 | €60,083 | +€27,443 | +84.1% |
| Stocks and contracts in progress | 3 | €12,126 | €10,112 | -€2,014 | -16.6% |
| Stocks | 30/36 | €12,126 | €10,112 | -€2,014 | -16.6% |
| Amounts receivable within one year | 40/41 | - | €12,278 | +€12,278 | |
| Trade receivables | 40 | - | €12,278 | +€12,278 | |
| Cash at bank and in hand | 54/58 | €19,453 | €36,409 | +€16,956 | +87.2% |
| Deferred charges and accrued income | 490/1 | €1,062 | €1,285 | +€222 | +20.9% |
| Total equity and liabilities | 10/49 | €41,814 | €68,474 | +€26,660 | +63.8% |
| Equity | 10/15 | €24,756 | €41,143 | +€16,386 | +66.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €22,150 | €22,593 | +€442 | +2.0% |
| Distributable reserves | 133 | €22,150 | €22,593 | +€442 | +2.0% |
| Profit (loss) carried forward | 14 | -€15,944 | - | +€15,944 | |
| Amounts payable | 17/49 | €17,057 | €27,331 | +€10,274 | +60.2% |
| Amounts payable within one year | 42/48 | €17,057 | €27,331 | +€10,274 | +60.2% |
| Financial debts | 43 | €1,170 | €339 | -€831 | -71.0% |
| Other loans | 439 | €1,170 | €339 | -€831 | -71.0% |
| Trade debts | 44 | €3,751 | €11,037 | +€7,286 | +194% |
| Suppliers | 440/4 | €3,751 | €11,037 | +€7,286 | +194% |
| Taxes, remuneration and social security | 45 | €12,136 | €15,955 | +€3,819 | +31.5% |
| Taxes | 450/3 | €2,559 | €3,212 | +€652 | +25.5% |
| Remuneration and social security | 454/9 | €9,576 | €12,743 | +€3,167 | +33.1% |
| Remuneration, social security and pensions | 62 | €62,429 | €72,659 | +€10,229 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,715 | €2,173 | -€543 | -20.0% |
| Other operating charges | 640/8 | €5,965 | €6,594 | +€629 | +10.6% |
| Gross operating margin | 9900 | €85,743 | €98,943 | +€13,201 | +15.4% |
| Operating profit (loss) | 9901 | €14,633 | €17,518 | +€2,885 | +19.7% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €971 | €1,131 | +€160 | +16.5% |
| Recurring financial charges | 65 | €971 | €1,131 | +€160 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €13,664 | €16,386 | +€2,723 | +19.9% |
| Profit (loss) for the period | 9904 | €13,664 | €16,386 | +€2,723 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,664 | €16,386 | +€2,723 | +19.9% |
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 30 October 2026 via checked.be.