JASIM: 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.
JASIM
Largest movements
- Cash +€7,954
up €7,954 (+11.3%), from €70,501 to €78,455
mainly Tax, wage and social debts (+€5,133) and Other debts (+€2,806)
- Receivables within one year +€4,099
up €4,099 (+44.3%), from €9,258 to €13,357
of which Trade receivables: +€4,099
- Tax, wage and social debts +€5,133
up €5,133 (+80.8%), from €6,349 to €11,482
- Other debts +€2,806
up €2,806 (+8.9%), from €31,465 to €34,271
- Profit (loss) carried forward +€2,566
up €2,566 (+3.1%), from €81,653 to €84,219
- Gross operating margin -€2,148
down €2,148 (-26.7%), from €8,035 to €5,887
- Other operating charges -€2,144
no longer reported in 2024 (was €2,144)
- Taxes -€620
down €620 (-34.5%), from €1,796 to €1,176
- Financial income -€354
no longer reported in 2024 (was €354)
- Financial charges +€258
up €258 (+76.1%), from €339 to €597
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,735 | €157,240 | +€10,505 | +7.2% |
| Fixed assets | 21/28 | €66,976 | €65,428 | -€1,548 | -2.3% |
| Tangible fixed assets | 22/27 | €66,976 | €65,428 | -€1,548 | -2.3% |
| Land and buildings | 22 | €66,976 | €65,428 | -€1,548 | -2.3% |
| Current assets | 29/58 | €79,759 | €91,812 | +€12,053 | +15.1% |
| Amounts receivable within one year | 40/41 | €9,258 | €13,357 | +€4,099 | +44.3% |
| Trade receivables | 40 | €8,258 | €12,357 | +€4,099 | +49.6% |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,501 | €78,455 | +€7,954 | +11.3% |
| Total equity and liabilities | 10/49 | €146,735 | €157,240 | +€10,505 | +7.2% |
| Equity | 10/15 | €108,921 | €111,487 | +€2,566 | +2.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | €24,789 | = | 0.0% |
| Issued capital | 100 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,653 | €84,219 | +€2,566 | +3.1% |
| Amounts payable | 17/49 | €37,814 | €45,753 | +€7,939 | +21.0% |
| Amounts payable within one year | 42/48 | €37,814 | €45,753 | +€7,939 | +21.0% |
| Taxes, remuneration and social security | 45 | €6,349 | €11,482 | +€5,133 | +80.8% |
| Taxes | 450/3 | €6,349 | €11,482 | +€5,133 | +80.8% |
| Other amounts payable | 47/48 | €31,465 | €34,271 | +€2,806 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,548 | €1,548 | = | 0.0% |
| Other operating charges | 640/8 | €2,144 | - | -€2,144 | |
| Gross operating margin | 9900 | €8,035 | €5,887 | -€2,148 | -26.7% |
| Operating profit (loss) | 9901 | €4,343 | €4,339 | -€4 | -0.1% |
| Financial income | 75/76B | €354 | - | -€354 | |
| Recurring financial income | 75 | €354 | - | -€354 | |
| Financial charges | 65/66B | €339 | €597 | +€258 | +76.1% |
| Recurring financial charges | 65 | €339 | €597 | +€258 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €4,358 | €3,742 | -€616 | -14.1% |
| Income taxes | 67/77 | €1,796 | €1,176 | -€620 | -34.5% |
| Profit (loss) for the period | 9904 | €2,562 | €2,566 | +€4 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,562 | €2,566 | +€4 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.