JAS WORLD: 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 WORLD
Largest movements
- Stocks and contracts +€28,343
new in 2025: €28,343
- Cash -€6,153
down €6,153 (-92.6%), from €6,643 to €490
mainly Stocks and contracts (-€28,343) and Net result for the year (-€15,186)
- Receivables within one year +€4,893
up €4,893 (+111%), from €4,422 to €9,315
of which Other amounts receivable: +€4,030
- Financial fixed assets +€4,000
new in 2025: €4,000
- Tangible fixed assets -€990
down €990 (-7.6%), from €13,028 to €12,038
of which Furniture and vehicles: -€2,606
- Other debts +€41,553
up €41,553 (+314%), from €13,214 to €54,767
- Profit (loss) carried forward -€15,186
down €15,186, from €5,620 to -€9,566
- Short-term financial debts +€3,777
new in 2025: €3,777
- Gross operating margin -€18,881
down €18,881, from €7,272 to -€11,609
- Turnover -€13,633
no longer reported in 2025 (was €13,633)
- Purchases and services -€6,361
no longer reported in 2025 (was €6,361)
- Other operating charges +€1,198
new in 2025: €1,198
- Depreciation +€1,073
up €1,073 (+66.4%), from €1,617 to €2,690
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 | €24,093 | €54,185 | +€30,092 | +125% |
| Fixed assets | 21/28 | €13,028 | €16,038 | +€3,010 | +23.1% |
| Tangible fixed assets | 22/27 | €13,028 | €12,038 | -€990 | -7.6% |
| Plant, machinery and equipment | 23 | - | €1,615 | +€1,615 | |
| Furniture and vehicles | 24 | €13,028 | €10,423 | -€2,606 | -20.0% |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €11,065 | €38,147 | +€27,082 | +245% |
| Stocks and contracts in progress | 3 | - | €28,343 | +€28,343 | |
| Stocks | 30/36 | - | €28,343 | +€28,343 | |
| Amounts receivable within one year | 40/41 | €4,422 | €9,315 | +€4,893 | +111% |
| Trade receivables | 40 | €1,176 | €2,039 | +€863 | +73.3% |
| Other amounts receivable | 41 | €3,246 | €7,276 | +€4,030 | +124% |
| Cash at bank and in hand | 54/58 | €6,643 | €490 | -€6,153 | -92.6% |
| Total equity and liabilities | 10/49 | €24,093 | €54,185 | +€30,092 | +125% |
| Equity | 10/15 | €10,620 | -€4,566 | -€15,186 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €5,620 | -€9,566 | -€15,186 | |
| Amounts payable | 17/49 | €13,473 | €58,750 | +€45,277 | +336% |
| Amounts payable within one year | 42/48 | €13,473 | €58,750 | +€45,277 | +336% |
| Financial debts | 43 | - | €3,777 | +€3,777 | |
| Credit institutions | 430/8 | - | €3,777 | +€3,777 | |
| Trade debts | 44 | €259 | €207 | -€52 | -20.2% |
| Suppliers | 440/4 | €259 | €207 | -€52 | -20.2% |
| Other amounts payable | 47/48 | €13,214 | €54,767 | +€41,553 | +314% |
| Turnover | 70 | €13,633 | - | -€13,633 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,361 | - | -€6,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €2,690 | +€1,073 | +66.4% |
| Other operating charges | 640/8 | - | €1,198 | +€1,198 | |
| Gross operating margin | 9900 | €7,272 | -€11,609 | -€18,881 | |
| Operating profit (loss) | 9901 | €5,655 | -€15,497 | -€21,152 | |
| Financial income | 75/76B | - | €389 | +€389 | |
| Recurring financial income | 75 | - | €389 | +€389 | |
| Financial charges | 65/66B | €35 | €78 | +€43 | +123% |
| Recurring financial charges | 65 | €35 | €78 | +€43 | +123% |
| Profit (loss) for the period before taxes | 9903 | €5,620 | -€15,186 | -€20,806 | |
| Profit (loss) for the period | 9904 | €5,620 | -€15,186 | -€20,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,620 | -€15,186 | -€20,806 |
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 16 October 2026 via checked.be.