JASKARAN: 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.
JASKARAN
Largest movements
- Cash +€13,465
up €13,465 (+318%), from €4,229 to €17,694
mainly Depreciation (+€7,514) and Stocks and contracts (+€6,501)
- Tangible fixed assets -€6,514
down €6,514 (-25.0%), from €26,081 to €19,567
of which Furniture and vehicles: -€6,074
- Stocks and contracts -€6,501
down €6,501 (-20.6%), from €31,620 to €25,119
- Receivables within one year +€5,797
up €5,797 (+516%), from €1,123 to €6,920
- Trade debts +€6,321
up €6,321 (+166%), from €3,818 to €10,139
- Profit (loss) carried forward +€3,808
up €3,808 (+39.4%), from €9,674 to €13,482
- Tax, wage and social debts -€2,920
down €2,920 (-72.4%), from €4,036 to €1,115
- Gross operating margin +€3,240
up €3,240 (+22.4%), from €14,434 to €17,675
- Depreciation +€1,291
up €1,291 (+20.7%), from €6,223 to €7,514
- Other operating charges +€552
up €552 (+51.2%), from €1,078 to €1,631
- Financial charges +€283
up €283 (+8.5%), from €3,323 to €3,606
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 | €64,979 | €71,725 | +€6,747 | +10.4% |
| Fixed assets | 21/28 | €28,007 | €21,993 | -€6,014 | -21.5% |
| Intangible fixed assets | 21 | €1,926 | €2,426 | +€500 | +26.0% |
| Tangible fixed assets | 22/27 | €26,081 | €19,567 | -€6,514 | -25.0% |
| Plant, machinery and equipment | 23 | €771 | €331 | -€440 | -57.0% |
| Furniture and vehicles | 24 | €25,310 | €19,236 | -€6,074 | -24.0% |
| Current assets | 29/58 | €36,971 | €49,732 | +€12,761 | +34.5% |
| Stocks and contracts in progress | 3 | €31,620 | €25,119 | -€6,501 | -20.6% |
| Stocks | 30/36 | €31,620 | €25,119 | -€6,501 | -20.6% |
| Amounts receivable within one year | 40/41 | €1,123 | €6,920 | +€5,797 | +516% |
| Other amounts receivable | 41 | €1,123 | €6,920 | +€5,797 | +516% |
| Cash at bank and in hand | 54/58 | €4,229 | €17,694 | +€13,465 | +318% |
| Total equity and liabilities | 10/49 | €64,979 | €71,725 | +€6,747 | +10.4% |
| Equity | 10/15 | €17,734 | €21,542 | +€3,808 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| 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 | €9,674 | €13,482 | +€3,808 | +39.4% |
| Amounts payable | 17/49 | €47,245 | €50,183 | +€2,938 | +6.2% |
| Amounts payable within one year | 42/48 | €47,245 | €50,183 | +€2,938 | +6.2% |
| Trade debts | 44 | €3,818 | €10,139 | +€6,321 | +166% |
| Suppliers | 440/4 | €3,818 | €10,139 | +€6,321 | +166% |
| Taxes, remuneration and social security | 45 | €4,036 | €1,115 | -€2,920 | -72.4% |
| Taxes | 450/3 | €4,036 | €1,115 | -€2,920 | -72.4% |
| Other amounts payable | 47/48 | €39,391 | €38,929 | -€462 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,223 | €7,514 | +€1,291 | +20.7% |
| Other operating charges | 640/8 | €1,078 | €1,631 | +€552 | +51.2% |
| Gross operating margin | 9900 | €14,434 | €17,675 | +€3,240 | +22.4% |
| Operating profit (loss) | 9901 | €7,133 | €8,530 | +€1,397 | +19.6% |
| Financial charges | 65/66B | €3,323 | €3,606 | +€283 | +8.5% |
| Recurring financial charges | 65 | €3,323 | €3,606 | +€283 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €3,809 | €4,923 | +€1,114 | +29.2% |
| Income taxes | 67/77 | €1,147 | €1,115 | -€32 | -2.8% |
| Profit (loss) for the period | 9904 | €2,662 | €3,808 | +€1,146 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,662 | €3,808 | +€1,146 | +43.0% |
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 14 October 2026 via checked.be.