JAS Unlimited: 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.
JAS Unlimited
Largest movements
- Receivables within one year -€6,682
down €6,682 (-57.8%), from €11,567 to €4,885
of which Trade receivables: -€5,760
- Cash -€5,544
down €5,544 (-94.2%), from €5,884 to €340
mainly Net result for the year (-€20,843)
- Profit (loss) carried forward -€20,843
down €20,843 (-133%), from -€15,680 to -€36,523
- Tax, wage and social debts +€8,423
up €8,423 (+50.8%), from €16,581 to €25,004
of which Remuneration and social security: +€9,076
- Other debts +€179
up €179 (+11.7%), from €1,532 to €1,711
- Gross operating margin -€7,492
down €7,492 (-58.8%), from -€12,739 to -€20,231
- Depreciation -€215
no longer reported in 2025 (was €215)
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 | €17,507 | €5,280 | -€12,226 | -69.8% |
| Fixed assets | 21/28 | €55 | €55 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €17,452 | €5,225 | -€12,226 | -70.1% |
| Amounts receivable within one year | 40/41 | €11,567 | €4,885 | -€6,682 | -57.8% |
| Trade receivables | 40 | €10,560 | €4,800 | -€5,760 | -54.5% |
| Other amounts receivable | 41 | €1,007 | €85 | -€922 | -91.5% |
| Cash at bank and in hand | 54/58 | €5,884 | €340 | -€5,544 | -94.2% |
| Total equity and liabilities | 10/49 | €17,507 | €5,280 | -€12,226 | -69.8% |
| Equity | 10/15 | -€680 | -€21,523 | -€20,843 | -3,066% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,680 | -€36,523 | -€20,843 | -133% |
| Amounts payable | 17/49 | €18,186 | €26,803 | +€8,617 | +47.4% |
| Amounts payable within one year | 42/48 | €18,186 | €26,803 | +€8,617 | +47.4% |
| Trade debts | 44 | €74 | €89 | +€15 | +20.8% |
| Suppliers | 440/4 | €74 | €89 | +€15 | +20.8% |
| Taxes, remuneration and social security | 45 | €16,581 | €25,004 | +€8,423 | +50.8% |
| Taxes | 450/3 | €653 | - | -€653 | |
| Remuneration and social security | 454/9 | €15,928 | €25,004 | +€9,076 | +57.0% |
| Other amounts payable | 47/48 | €1,532 | €1,711 | +€179 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | - | -€215 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€12,739 | -€20,231 | -€7,492 | -58.8% |
| Operating profit (loss) | 9901 | -€13,341 | -€20,631 | -€7,290 | -54.6% |
| Financial charges | 65/66B | €180 | €212 | +€32 | +17.7% |
| Recurring financial charges | 65 | €180 | €212 | +€32 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,521 | -€20,843 | -€7,322 | -54.2% |
| Profit (loss) for the period | 9904 | -€13,521 | -€20,843 | -€7,322 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,521 | -€20,843 | -€7,322 | -54.2% |
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.