JASICLAMIG: 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.
JASICLAMIG
Largest movements
- Receivables within one year +€53,325
up €53,325 (+442.9%), from €12,039 to €65,363
of which Trade receivables: +€55,063
- Cash +€48,823
up €48,823 (+277.4%), from €17,600 to €66,423
mainly Advances received (+€65,188) and Net result for the year (+€35,072)
- Tangible fixed assets +€2,247
new in 2025: €2,247
- Deferred charges and accrued income +€2,110
up €2,110 (+108.8%), from €1,940 to €4,050
- Advances received +€65,188
new in 2025: €65,188
- Other debts +€34,783
up €34,783 (+273.3%), from €12,727 to €47,511
- Profit (loss) carried forward +€34,711
up €34,711 (+56.9%), from -€61,023 to -€26,312
- Trade debts -€25,927
down €25,927 (-97.7%), from €26,541 to €614
- Tax, wage and social debts -€2,333
down €2,333 (-40.7%), from €5,739 to €3,406
of which Remuneration and social security: -€1,800
- Gross operating margin +€95,176
up €95,176, from -€58,893 to €36,282
- Other operating charges -€1,116
down €1,116 (-84.7%), from €1,317 to €201
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 | €31,671 | €138,093 | +€106,422 | +336.0% |
| Formation expenses | 20 | €92 | - | -€92 | |
| Fixed assets | 21/28 | €1 | €2,248 | +€2,247 | +204275.5% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €2,247 | +€2,247 | |
| Plant, machinery and equipment | 23 | - | €2,247 | +€2,247 | |
| Current assets | 29/58 | €31,578 | €135,845 | +€104,267 | +330.2% |
| Amounts receivable within one year | 40/41 | €12,039 | €65,363 | +€53,325 | +442.9% |
| Trade receivables | 40 | €10,125 | €65,188 | +€55,063 | +543.8% |
| Other amounts receivable | 41 | €1,914 | €175 | -€1,739 | -90.9% |
| Current investments | 50/53 | - | €9 | +€9 | |
| Cash at bank and in hand | 54/58 | €17,600 | €66,423 | +€48,823 | +277.4% |
| Deferred charges and accrued income | 490/1 | €1,940 | €4,050 | +€2,110 | +108.8% |
| Total equity and liabilities | 10/49 | €31,671 | €138,093 | +€106,422 | +336.0% |
| Equity | 10/15 | -€13,336 | €21,375 | +€34,711 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,687 | €42,687 | = | 0.0% |
| Distributable reserves | 133 | €42,687 | €42,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,023 | -€26,312 | +€34,711 | +56.9% |
| Amounts payable | 17/49 | €45,007 | €116,718 | +€71,711 | +159.3% |
| Amounts payable within one year | 42/48 | €45,007 | €116,718 | +€71,711 | +159.3% |
| Trade debts | 44 | €26,541 | €614 | -€25,927 | -97.7% |
| Suppliers | 440/4 | €26,541 | €614 | -€25,927 | -97.7% |
| Advances received on contracts in progress | 46 | - | €65,188 | +€65,188 | |
| Taxes, remuneration and social security | 45 | €5,739 | €3,406 | -€2,333 | -40.7% |
| Taxes | 450/3 | €939 | €406 | -€533 | -56.8% |
| Remuneration and social security | 454/9 | €4,800 | €3,000 | -€1,800 | -37.5% |
| Other amounts payable | 47/48 | €12,727 | €47,511 | +€34,783 | +273.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €664 | €882 | +€218 | +32.8% |
| Other operating charges | 640/8 | €1,317 | €201 | -€1,116 | -84.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€58,893 | €36,282 | +€95,176 | |
| Operating profit (loss) | 9901 | -€60,874 | €35,199 | +€96,073 | |
| Financial income | 75/76B | €538 | €17 | -€521 | -96.8% |
| Recurring financial income | 75 | €538 | €17 | -€521 | -96.8% |
| Financial charges | 65/66B | €201 | €140 | -€60 | -30.1% |
| Recurring financial charges | 65 | €201 | €140 | -€60 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€60,537 | €35,076 | +€95,613 | |
| Income taxes | 67/77 | €496 | €4 | -€492 | -99.2% |
| Profit (loss) for the period | 9904 | -€61,033 | €35,072 | +€96,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,033 | €35,072 | +€96,105 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.