JAS Performance Consulting: 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 Performance Consulting
Largest movements
- Stocks and contracts +€36,203
up €36,203 (+2.3%), from €1.6m to €1.6m
- Debts after one year +€57,349
up €57,349 (+2.1%), from €2.8m to €2.9m
- Gross operating margin -€3,317
down €3,317 (-54.2%), from -€6,118 to -€9,435
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 | €1,579,233 | €1,622,402 | +€43,170 | +2.7% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €1,579,033 | €1,622,202 | +€43,170 | +2.7% |
| Stocks and contracts in progress | 3 | €1,561,176 | €1,597,379 | +€36,203 | +2.3% |
| Stocks | 30/36 | €1,561,176 | €1,597,379 | +€36,203 | +2.3% |
| Cash at bank and in hand | 54/58 | €9,328 | €19,385 | +€10,057 | +107.8% |
| Deferred charges and accrued income | 490/1 | €8,528 | €5,438 | -€3,090 | -36.2% |
| Total equity and liabilities | 10/49 | €1,579,233 | €1,622,402 | +€43,170 | +2.7% |
| Equity | 10/15 | -€1,225,213 | -€1,234,880 | -€9,667 | -0.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,244,213 | -€1,253,880 | -€9,667 | -0.8% |
| Amounts payable | 17/49 | €2,804,446 | €2,857,283 | +€52,836 | +1.9% |
| Amounts payable after more than one year | 17 | €2,796,270 | €2,853,619 | +€57,349 | +2.1% |
| Other amounts payable | 178/9 | €2,796,270 | €2,853,619 | +€57,349 | +2.1% |
| Amounts payable within one year | 42/48 | €8,176 | €3,664 | -€4,512 | -55.2% |
| Trade debts | 44 | €8,176 | €3,664 | -€4,512 | -55.2% |
| Suppliers | 440/4 | €8,176 | €3,664 | -€4,512 | -55.2% |
| Gross operating margin | 9900 | -€6,118 | -€9,435 | -€3,317 | -54.2% |
| Operating profit (loss) | 9901 | -€6,118 | -€9,435 | -€3,317 | -54.2% |
| Financial charges | 65/66B | €224 | €231 | +€8 | +3.4% |
| Recurring financial charges | 65 | €224 | €231 | +€8 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,342 | -€9,667 | -€3,325 | -52.4% |
| Profit (loss) for the period | 9904 | -€6,342 | -€9,667 | -€3,325 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,342 | -€9,667 | -€3,325 | -52.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.