JASCO RENTING: 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.
JASCO RENTING
Largest movements
- Tangible fixed assets -€506,267
down €506,267 (-34.7%), from €1.5m to €952,601
of which Leasing and similar rights: -€392,149
- Receivables within one year +€93,838
up €93,838 (+3.3%), from €2.9m to €3.0m
of which Trade receivables: +€96,977
- Short-term financial debts -€269,652
down €269,652 (-87.0%), from €309,798 to €40,146
- Debts after one year -€179,747
down €179,747 (-18.3%), from €983,806 to €804,059
- Current portion of long-term debt +€63,049
up €63,049 (+10.4%), from €608,566 to €671,616
- Gross operating margin -€102,463
down €102,463 (-9.3%), from €1.1m to €995,499
- Other operating charges +€87,722
up €87,722 (+22.2%), from €395,016 to €482,738
- Financial income +€51,594
up €51,594 (+141%), from €36,500 to €88,094
of which Non-recurring financial income: +€51,594
- Staff costs -€45,259
down €45,259 (-99.5%), from €45,474 to €215
- Taxes -€30,148
no longer reported in 2025 (was €30,148)
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 | €4,333,718 | €3,922,896 | -€410,822 | -9.5% |
| Fixed assets | 21/28 | €1,458,868 | €952,601 | -€506,267 | -34.7% |
| Tangible fixed assets | 22/27 | €1,458,868 | €952,601 | -€506,267 | -34.7% |
| Land and buildings | 22 | €174,624 | €170,509 | -€4,114 | -2.4% |
| Plant, machinery and equipment | 23 | €2,786 | €2,104 | -€682 | -24.5% |
| Furniture and vehicles | 24 | €321,234 | €211,914 | -€109,320 | -34.0% |
| Leasing and similar rights | 25 | €960,223 | €568,074 | -€392,149 | -40.8% |
| Current assets | 29/58 | €2,874,850 | €2,970,295 | +€95,445 | +3.3% |
| Amounts receivable within one year | 40/41 | €2,871,978 | €2,965,816 | +€93,838 | +3.3% |
| Trade receivables | 40 | €649,513 | €746,490 | +€96,977 | +14.9% |
| Other amounts receivable | 41 | €2,222,465 | €2,219,326 | -€3,139 | -0.1% |
| Cash at bank and in hand | 54/58 | €130 | €241 | +€111 | +85.6% |
| Deferred charges and accrued income | 490/1 | €2,742 | €4,237 | +€1,495 | +54.5% |
| Total equity and liabilities | 10/49 | €4,333,718 | €3,922,896 | -€410,822 | -9.5% |
| Equity | 10/15 | €1,992,932 | €1,974,686 | -€18,246 | -0.9% |
| Contributions | 10/11 | €127,500 | €127,500 | = | 0.0% |
| Capital | 10 | €127,500 | €127,500 | = | 0.0% |
| Issued capital | 100 | €127,500 | €127,500 | = | 0.0% |
| Reserves | 13 | €1,572,393 | €1,572,393 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Legal reserve | 130 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €1,553,793 | €1,553,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | €293,040 | €274,793 | -€18,246 | -6.2% |
| Amounts payable | 17/49 | €2,340,786 | €1,948,209 | -€392,576 | -16.8% |
| Amounts payable after more than one year | 17 | €983,806 | €804,059 | -€179,747 | -18.3% |
| Financial debts | 170/4 | €983,806 | €804,059 | -€179,747 | -18.3% |
| Amounts payable within one year | 42/48 | €1,356,979 | €1,137,650 | -€219,329 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €608,566 | €671,616 | +€63,049 | +10.4% |
| Financial debts | 43 | €309,798 | €40,146 | -€269,652 | -87.0% |
| Credit institutions | 430/8 | €309,798 | €40,146 | -€269,652 | -87.0% |
| Trade debts | 44 | €421,923 | €423,289 | +€1,366 | +0.3% |
| Suppliers | 440/4 | €421,923 | €423,289 | +€1,366 | +0.3% |
| Taxes, remuneration and social security | 45 | €9,092 | - | -€9,092 | |
| Remuneration and social security | 454/9 | €9,092 | - | -€9,092 | |
| Other amounts payable | 47/48 | €7,600 | €2,600 | -€5,000 | -65.8% |
| Accrued charges and deferred income | 492/3 | - | €6,500 | +€6,500 | |
| Remuneration, social security and pensions | 62 | €45,474 | €215 | -€45,259 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €576,134 | €555,987 | -€20,148 | -3.5% |
| Other operating charges | 640/8 | €395,016 | €482,738 | +€87,722 | +22.2% |
| Gross operating margin | 9900 | €1,097,961 | €995,499 | -€102,463 | -9.3% |
| Operating profit (loss) | 9901 | €81,337 | -€43,442 | -€124,778 | |
| Financial income | 75/76B | €36,500 | €88,094 | +€51,594 | +141% |
| Recurring financial income | 75 | €36,500 | €0 | -€36,500 | -100.0% |
| Non-recurring financial income | 76B | €36,500 | €88,094 | +€51,594 | +141% |
| Financial charges | 65/66B | €67,949 | €62,898 | -€5,051 | -7.4% |
| Recurring financial charges | 65 | €67,949 | €62,898 | -€5,051 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €49,888 | -€18,246 | -€68,134 | |
| Income taxes | 67/77 | €30,148 | - | -€30,148 | |
| Profit (loss) for the period | 9904 | €19,740 | -€18,246 | -€37,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,740 | -€18,246 | -€37,986 |
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 22 October 2026 via checked.be.