Jan Asl: 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.
Jan Asl
Largest movements
- Receivables within one year +€11,794
up €11,794 (+67.9%), from €17,364 to €29,159
of which Other amounts receivable: +€18,596
- Cash +€6,215
up €6,215 (+126%), from €4,950 to €11,164
mainly Trade debts (+€17,446) and Net result for the year (+€9,846)
- Tangible fixed assets +€1,913
up €1,913 (+17.0%), from €11,227 to €13,140
of which Furniture and vehicles: +€4,120
- Deferred charges and accrued income +€801
up €801 (+454%), from €177 to €977
- Trade debts +€17,446
up €17,446 (+98.3%), from €17,750 to €35,196
- Tax, wage and social debts -€10,169
down €10,169 (-57.2%), from €17,766 to €7,598
of which Remuneration and social security: -€9,365
- Profit (loss) carried forward +€9,846
up €9,846, from -€4,800 to €5,046
- Accrued charges and deferred income +€4,000
new in 2025: €4,000
- Staff costs -€58,369
down €58,369 (-49.9%), from €117,014 to €58,645
- Gross operating margin -€39,884
down €39,884 (-33.5%), from €119,192 to €79,308
- Taxes +€2,773
new in 2025: €2,773
- Depreciation +€1,779
up €1,779 (+77.1%), from €2,308 to €4,087
- Other operating charges -€1,379
down €1,379 (-30.8%), from €4,476 to €3,097
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 | €33,717 | €54,840 | +€21,123 | +62.6% |
| Fixed assets | 21/28 | €11,227 | €13,540 | +€2,313 | +20.6% |
| Tangible fixed assets | 22/27 | €11,227 | €13,140 | +€1,913 | +17.0% |
| Plant, machinery and equipment | 23 | €8,886 | €6,679 | -€2,207 | -24.8% |
| Furniture and vehicles | 24 | €2,341 | €6,461 | +€4,120 | +176% |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €22,490 | €41,300 | +€18,810 | +83.6% |
| Amounts receivable within one year | 40/41 | €17,364 | €29,159 | +€11,794 | +67.9% |
| Trade receivables | 40 | €7,970 | €1,169 | -€6,801 | -85.3% |
| Other amounts receivable | 41 | €9,394 | €27,990 | +€18,596 | +198% |
| Cash at bank and in hand | 54/58 | €4,950 | €11,164 | +€6,215 | +126% |
| Deferred charges and accrued income | 490/1 | €177 | €977 | +€801 | +454% |
| Total equity and liabilities | 10/49 | €33,717 | €54,840 | +€21,123 | +62.6% |
| Equity | 10/15 | -€1,800 | €8,046 | +€9,846 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,800 | €5,046 | +€9,846 | |
| Amounts payable | 17/49 | €35,517 | €46,793 | +€11,277 | +31.8% |
| Amounts payable within one year | 42/48 | €35,517 | €42,793 | +€7,277 | +20.5% |
| Trade debts | 44 | €17,750 | €35,196 | +€17,446 | +98.3% |
| Suppliers | 440/4 | €17,750 | €35,196 | +€17,446 | +98.3% |
| Taxes, remuneration and social security | 45 | €17,766 | €7,598 | -€10,169 | -57.2% |
| Taxes | 450/3 | €3,577 | €2,773 | -€804 | -22.5% |
| Remuneration and social security | 454/9 | €14,189 | €4,825 | -€9,365 | -66.0% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €117,014 | €58,645 | -€58,369 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,308 | €4,087 | +€1,779 | +77.1% |
| Other operating charges | 640/8 | €4,476 | €3,097 | -€1,379 | -30.8% |
| Gross operating margin | 9900 | €119,192 | €79,308 | -€39,884 | -33.5% |
| Operating profit (loss) | 9901 | -€4,606 | €13,479 | +€18,084 | |
| Financial income | 75/76B | €177 | €345 | +€168 | +95.2% |
| Recurring financial income | 75 | €177 | €345 | +€168 | +95.2% |
| Financial charges | 65/66B | €370 | €1,204 | +€834 | +225% |
| Recurring financial charges | 65 | €370 | €1,204 | +€834 | +225% |
| Profit (loss) for the period before taxes | 9903 | -€4,800 | €12,619 | +€17,419 | |
| Income taxes | 67/77 | - | €2,773 | +€2,773 | |
| Profit (loss) for the period | 9904 | -€4,800 | €9,846 | +€14,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,800 | €9,846 | +€14,646 |
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 14 October 2026 via checked.be.