JAS AUDIO: 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.
JAS AUDIO
Largest movements
- Receivables within one year +€7,013
up €7,013 (+231.7%), from €3,027 to €10,040
of which Other amounts receivable: +€4,000
- Cash -€1,694
down €1,694 (-15.2%), from €11,130 to €9,436
mainly Receivables within one year (-€7,013)
- Tangible fixed assets -€826
down €826 (-34.3%), from €2,410 to €1,584
- Profit (loss) carried forward +€3,916
up €3,916 (+221.2%), from €1,770 to €5,686
- Tax, wage and social debts +€577
up €577 (+4.7%), from €12,297 to €12,874
- Gross operating margin +€4,902
up €4,902 (+146.5%), from €3,346 to €8,249
- Taxes +€1,215
up €1,215 (+95.8%), from €1,268 to €2,483
- Depreciation +€758
up €758 (+1100.0%), from €69 to €826
- Other operating charges +€704
up €704 (+372.9%), from €189 to €893
- Financial charges +€85
up €85 (+170.4%), from €50 to €135
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 | €16,567 | €21,060 | +€4,493 | +27.1% |
| Fixed assets | 21/28 | €2,410 | €1,584 | -€826 | -34.3% |
| Tangible fixed assets | 22/27 | €2,410 | €1,584 | -€826 | -34.3% |
| Furniture and vehicles | 24 | €2,410 | €1,584 | -€826 | -34.3% |
| Current assets | 29/58 | €14,157 | €19,476 | +€5,320 | +37.6% |
| Amounts receivable within one year | 40/41 | €3,027 | €10,040 | +€7,013 | +231.7% |
| Trade receivables | 40 | - | €3,013 | +€3,013 | |
| Other amounts receivable | 41 | €3,027 | €7,027 | +€4,000 | +132.1% |
| Cash at bank and in hand | 54/58 | €11,130 | €9,436 | -€1,694 | -15.2% |
| Total equity and liabilities | 10/49 | €16,567 | €21,060 | +€4,493 | +27.1% |
| Equity | 10/15 | €4,270 | €8,186 | +€3,916 | +91.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,770 | €5,686 | +€3,916 | +221.2% |
| Amounts payable | 17/49 | €12,297 | €12,874 | +€577 | +4.7% |
| Amounts payable within one year | 42/48 | €12,297 | €12,874 | +€577 | +4.7% |
| Taxes, remuneration and social security | 45 | €12,297 | €12,874 | +€577 | +4.7% |
| Taxes | 450/3 | €12,297 | €12,874 | +€577 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69 | €826 | +€758 | +1100.0% |
| Other operating charges | 640/8 | €189 | €893 | +€704 | +372.9% |
| Gross operating margin | 9900 | €3,346 | €8,249 | +€4,902 | +146.5% |
| Operating profit (loss) | 9901 | €3,089 | €6,530 | +€3,441 | +111.4% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €50 | €135 | +€85 | +170.4% |
| Recurring financial charges | 65 | €50 | €135 | +€85 | +170.4% |
| Profit (loss) for the period before taxes | 9903 | €3,039 | €6,400 | +€3,361 | +110.6% |
| Income taxes | 67/77 | €1,268 | €2,483 | +€1,215 | +95.8% |
| Profit (loss) for the period | 9904 | €1,770 | €3,916 | +€2,146 | +121.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,770 | €3,916 | +€2,146 | +121.2% |
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 30 September 2026 via checked.be.