JASACOM: 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.
JASACOM
Largest movements
- Cash -€149,140
down €149,140 (-65.8%), from €226,786 to €77,646
mainly Trade debts (-€119,175) and Stocks and contracts (-€88,962)
- Stocks and contracts +€88,962
up €88,962 (+593.1%), from €15,000 to €103,962
- Receivables within one year -€59,102
down €59,102 (-27.8%), from €212,376 to €153,273
of which Trade receivables: -€55,864
- Trade debts -€119,175
down €119,175 (-42.6%), from €279,887 to €160,713
- Tax, wage and social debts -€21,226
down €21,226 (-95.5%), from €22,226 to €1,000
- Reserves +€10,000
up €10,000 (+7.7%), from €130,000 to €140,000
- Debts after one year +€6,450
new in 2025: €6,450
- Gross operating margin +€21,344
up €21,344 (+30.0%), from €71,097 to €92,441
- Financial charges +€20,938
up €20,938 (+44.6%), from €46,985 to €67,923
- Financial income +€1,796
up €1,796 (+133.0%), from €1,351 to €3,147
- Depreciation -€1,251
down €1,251 (-14.5%), from €8,642 to €7,391
- Taxes +€955
up €955 (+21.2%), from €4,508 to €5,463
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 | €479,162 | €355,928 | -€123,234 | -25.7% |
| Fixed assets | 21/28 | €22,951 | €18,210 | -€4,741 | -20.7% |
| Tangible fixed assets | 22/27 | €22,951 | €18,210 | -€4,741 | -20.7% |
| Land and buildings | 22 | €3,942 | €1,545 | -€2,397 | -60.8% |
| Furniture and vehicles | 24 | €19,009 | €16,665 | -€2,344 | -12.3% |
| Current assets | 29/58 | €456,211 | €337,718 | -€118,493 | -26.0% |
| Stocks and contracts in progress | 3 | €15,000 | €103,962 | +€88,962 | +593.1% |
| Stocks | 30/36 | €15,000 | €103,962 | +€88,962 | +593.1% |
| Amounts receivable within one year | 40/41 | €212,376 | €153,273 | -€59,102 | -27.8% |
| Trade receivables | 40 | €131,007 | €75,144 | -€55,864 | -42.6% |
| Other amounts receivable | 41 | €81,368 | €78,130 | -€3,239 | -4.0% |
| Cash at bank and in hand | 54/58 | €226,786 | €77,646 | -€149,140 | -65.8% |
| Deferred charges and accrued income | 490/1 | €2,049 | €2,836 | +€787 | +38.4% |
| Total equity and liabilities | 10/49 | €479,162 | €355,928 | -€123,234 | -25.7% |
| Equity | 10/15 | €172,863 | €187,042 | +€14,180 | +8.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €140,000 | +€10,000 | +7.7% |
| Distributable reserves | 133 | €130,000 | €140,000 | +€10,000 | +7.7% |
| Profit (loss) carried forward | 14 | €22,863 | €27,042 | +€4,180 | +18.3% |
| Amounts payable | 17/49 | €306,300 | €168,886 | -€137,414 | -44.9% |
| Amounts payable after more than one year | 17 | - | €6,450 | +€6,450 | |
| Other amounts payable | 178/9 | - | €6,450 | +€6,450 | |
| Amounts payable within one year | 42/48 | €305,727 | €161,713 | -€144,014 | -47.1% |
| Trade debts | 44 | €279,887 | €160,713 | -€119,175 | -42.6% |
| Suppliers | 440/4 | €279,887 | €160,713 | -€119,175 | -42.6% |
| Taxes, remuneration and social security | 45 | €22,226 | €1,000 | -€21,226 | -95.5% |
| Taxes | 450/3 | €22,226 | €1,000 | -€21,226 | -95.5% |
| Other amounts payable | 47/48 | €3,614 | - | -€3,614 | |
| Accrued charges and deferred income | 492/3 | €573 | €723 | +€150 | +26.2% |
| Non-recurring operating income | 76A | €6,498 | - | -€6,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,642 | €7,391 | -€1,251 | -14.5% |
| Other operating charges | 640/8 | €1,210 | €631 | -€579 | -47.9% |
| Gross operating margin | 9900 | €71,097 | €92,441 | +€21,344 | +30.0% |
| Operating profit (loss) | 9901 | €61,245 | €84,419 | +€23,174 | +37.8% |
| Financial income | 75/76B | €1,351 | €3,147 | +€1,796 | +133.0% |
| Recurring financial income | 75 | €1,351 | €3,147 | +€1,796 | +133.0% |
| Financial charges | 65/66B | €46,985 | €67,923 | +€20,938 | +44.6% |
| Recurring financial charges | 65 | €46,985 | €67,923 | +€20,938 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €15,610 | €19,643 | +€4,032 | +25.8% |
| Income taxes | 67/77 | €4,508 | €5,463 | +€955 | +21.2% |
| Profit (loss) for the period | 9904 | €11,102 | €14,180 | +€3,078 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,102 | €14,180 | +€3,078 | +27.7% |
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 4 October 2026 via checked.be.