JASE CONSULTING: 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.
JASE CONSULTING
Largest movements
- Cash -€12,373
down €12,373 (-24.4%), from €50,619 to €38,246
mainly Contributions, distributions and other (-€40,000) and Other debts (-€10,000)
- Receivables within one year +€4,147
up €4,147 (+23.0%), from €18,040 to €22,187
of which Trade receivables: +€2,226
- Deferred charges and accrued income -€1,511
down €1,511 (-43.7%), from €3,455 to €1,944
- Other debts -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Trade debts +€6,502
up €6,502 (+211%), from €3,077 to €9,578
- Reserves -€3,029
down €3,029 (-21.5%), from €14,102 to €11,073
- Tax, wage and social debts -€2,318
down €2,318 (-15.6%), from €14,861 to €12,544
of which Taxes: -€2,318
- Gross operating margin -€18,890
down €18,890 (-25.6%), from €73,865 to €54,975
- Depreciation -€4,224
down €4,224 (-51.1%), from €8,263 to €4,039
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 | €92,040 | €83,195 | -€8,845 | -9.6% |
| Fixed assets | 21/28 | €19,927 | €20,819 | +€892 | +4.5% |
| Tangible fixed assets | 22/27 | €19,927 | €20,819 | +€892 | +4.5% |
| Plant, machinery and equipment | 23 | €3,899 | €1,897 | -€2,002 | -51.4% |
| Furniture and vehicles | 24 | €16,028 | €13,089 | -€2,939 | -18.3% |
| Other tangible fixed assets | 26 | - | €5,833 | +€5,833 | |
| Current assets | 29/58 | €72,114 | €62,376 | -€9,737 | -13.5% |
| Amounts receivable within one year | 40/41 | €18,040 | €22,187 | +€4,147 | +23.0% |
| Trade receivables | 40 | €13,552 | €15,778 | +€2,226 | +16.4% |
| Other amounts receivable | 41 | €4,488 | €6,408 | +€1,920 | +42.8% |
| Cash at bank and in hand | 54/58 | €50,619 | €38,246 | -€12,373 | -24.4% |
| Deferred charges and accrued income | 490/1 | €3,455 | €1,944 | -€1,511 | -43.7% |
| Total equity and liabilities | 10/49 | €92,040 | €83,195 | -€8,845 | -9.6% |
| Equity | 10/15 | €24,102 | €21,073 | -€3,029 | -12.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €14,102 | €11,073 | -€3,029 | -21.5% |
| Distributable reserves | 133 | €14,102 | €11,073 | -€3,029 | -21.5% |
| Amounts payable | 17/49 | €67,938 | €62,122 | -€5,816 | -8.6% |
| Amounts payable within one year | 42/48 | €67,938 | €62,122 | -€5,816 | -8.6% |
| Trade debts | 44 | €3,077 | €9,578 | +€6,502 | +211% |
| Suppliers | 440/4 | €3,077 | €9,578 | +€6,502 | +211% |
| Taxes, remuneration and social security | 45 | €14,861 | €12,544 | -€2,318 | -15.6% |
| Taxes | 450/3 | €12,761 | €10,444 | -€2,318 | -18.2% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,263 | €4,039 | -€4,224 | -51.1% |
| Other operating charges | 640/8 | €505 | €531 | +€26 | +5.1% |
| Gross operating margin | 9900 | €73,865 | €54,975 | -€18,890 | -25.6% |
| Operating profit (loss) | 9901 | €65,097 | €50,405 | -€14,691 | -22.6% |
| Financial income | 75/76B | €293 | €200 | -€93 | -31.6% |
| Recurring financial income | 75 | €293 | €200 | -€93 | -31.6% |
| Financial charges | 65/66B | €146 | €137 | -€10 | -6.6% |
| Recurring financial charges | 65 | €146 | €137 | -€10 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €65,244 | €50,469 | -€14,774 | -22.6% |
| Income taxes | 67/77 | €13,826 | €13,498 | -€328 | -2.4% |
| Profit (loss) for the period | 9904 | €51,417 | €36,971 | -€14,446 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,417 | €36,971 | -€14,446 | -28.1% |
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 23 October 2026 via checked.be.