JASBIR MEHLA: what changed
JASBIR MEHLA
Largest movements
- Cash -€19,121
down €19,121 (-14.4%), from €132,597 to €113,476
mainly Debts after one year (-€19,441) and Current portion of long-term debt (-€3,914)
- Tangible fixed assets -€4,891
down €4,891 (-18.8%), from €25,959 to €21,068
of which Plant, machinery and equipment: -€3,922
- Receivables within one year +€3,626
up €3,626 (+15.6%), from €23,272 to €26,899
of which Other amounts receivable: +€3,527
- Debts after one year -€19,441
down €19,441 (-25.4%), from €76,663 to €57,222
- Tax, wage and social debts +€4,026
up €4,026 (+33.4%), from €12,042 to €16,067
of which Taxes: +€4,625
- Current portion of long-term debt -€3,914
down €3,914 (-16.8%), from €23,356 to €19,441
- Profit (loss) carried forward -€3,441
down €3,441 (-8.6%), from €40,079 to €36,638
- Trade debts +€2,378
up €2,378 (+9.0%), from €26,555 to €28,933
- Depreciation -€8,954
down €8,954 (-64.7%), from €13,844 to €4,891
- Gross operating margin -€4,565
down €4,565 (-13.3%), from €34,221 to €29,656
- Other operating charges +€4,013
up €4,013 (+396%), from €1,012 to €5,025
- Financial charges +€3,325
up €3,325 (+207%), from €1,608 to €4,933
- Staff costs -€835
down €835 (-4.4%), from €19,088 to €18,254
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,754 | €166,487 | -€20,267 | -10.9% |
| Fixed assets | 21/28 | €25,959 | €21,068 | -€4,891 | -18.8% |
| Tangible fixed assets | 22/27 | €25,959 | €21,068 | -€4,891 | -18.8% |
| Land and buildings | 22 | €3,668 | €3,077 | -€591 | -16.1% |
| Plant, machinery and equipment | 23 | €21,913 | €17,991 | -€3,922 | -17.9% |
| Furniture and vehicles | 24 | €378 | €0 | -€378 | -100% |
| Current assets | 29/58 | €160,795 | €145,419 | -€15,376 | -9.6% |
| Stocks and contracts in progress | 3 | €4,205 | €4,205 | = | 0.0% |
| Stocks | 30/36 | €4,205 | €4,205 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,272 | €26,899 | +€3,626 | +15.6% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €23,272 | €26,799 | +€3,527 | +15.2% |
| Cash at bank and in hand | 54/58 | €132,597 | €113,476 | -€19,121 | -14.4% |
| Deferred charges and accrued income | 490/1 | €720 | €839 | +€119 | +16.5% |
| Total equity and liabilities | 10/49 | €186,754 | €166,487 | -€20,267 | -10.9% |
| Equity | 10/15 | €48,139 | €44,698 | -€3,441 | -7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,079 | €36,638 | -€3,441 | -8.6% |
| Amounts payable | 17/49 | €138,615 | €121,790 | -€16,826 | -12.1% |
| Amounts payable after more than one year | 17 | €76,663 | €57,222 | -€19,441 | -25.4% |
| Financial debts | 170/4 | €76,663 | €57,222 | -€19,441 | -25.4% |
| Amounts payable within one year | 42/48 | €61,952 | €64,568 | +€2,615 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €23,356 | €19,441 | -€3,914 | -16.8% |
| Trade debts | 44 | €26,555 | €28,933 | +€2,378 | +9.0% |
| Suppliers | 440/4 | €26,555 | €28,933 | +€2,378 | +9.0% |
| Taxes, remuneration and social security | 45 | €12,042 | €16,067 | +€4,026 | +33.4% |
| Taxes | 450/3 | €9,074 | €13,699 | +€4,625 | +51.0% |
| Remuneration and social security | 454/9 | €2,967 | €2,368 | -€599 | -20.2% |
| Other amounts payable | 47/48 | - | €126 | +€126 | |
| Remuneration, social security and pensions | 62 | €19,088 | €18,254 | -€835 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,844 | €4,891 | -€8,954 | -64.7% |
| Other operating charges | 640/8 | €1,012 | €5,025 | +€4,013 | +396% |
| Gross operating margin | 9900 | €34,221 | €29,656 | -€4,565 | -13.3% |
| Operating profit (loss) | 9901 | €276 | €1,486 | +€1,211 | +439% |
| Financial income | 75/76B | €2 | €5 | +€3 | +161% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +161% |
| Financial charges | 65/66B | €1,608 | €4,933 | +€3,325 | +207% |
| Recurring financial charges | 65 | €1,608 | €4,933 | +€3,325 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€1,330 | -€3,441 | -€2,111 | -159% |
| Income taxes | 67/77 | -€21 | - | +€21 | |
| Profit (loss) for the period | 9904 | -€1,310 | -€3,441 | -€2,131 | -163% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,310 | -€3,441 | -€2,131 | -163% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.