JASLEEN: 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.
JASLEEN
Largest movements
- Receivables within one year +€23,422
up €23,422 (+108.6%), from €21,570 to €44,992
of which Other amounts receivable: +€36,519
- Tangible fixed assets +€8,974
up €8,974 (+79.5%), from €11,291 to €20,265
of which Plant, machinery and equipment: +€9,625
- Cash +€8,563
up €8,563 (+653.3%), from €1,311 to €9,873
mainly Trade debts (+€37,615) and Net result for the year (+€4,312)
- Financial fixed assets +€2,093
up €2,093 (+29.6%), from €7,070 to €9,163
- Stocks and contracts -€1,999
down €1,999 (-7.0%), from €28,547 to €26,548
- Trade debts +€37,615
up €37,615 (+146.8%), from €25,630 to €63,245
- Reserves +€4,312
up €4,312 (+14.9%), from €28,937 to €33,249
of which Distributable reserves: +€4,312
- Financial charges +€2,466
up €2,466 (+55.7%), from €4,427 to €6,893
- Depreciation +€1,068
up €1,068 (+73.3%), from €1,458 to €2,526
- Taxes -€867
down €867 (-33.9%), from €2,559 to €1,692
- Staff costs +€724
new in 2025: €724
- Other operating charges -€437
down €437 (-33.8%), from €1,294 to €857
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 | €70,310 | €111,704 | +€41,394 | +58.9% |
| Fixed assets | 21/28 | €18,362 | €29,428 | +€11,067 | +60.3% |
| Tangible fixed assets | 22/27 | €11,291 | €20,265 | +€8,974 | +79.5% |
| Plant, machinery and equipment | 23 | €2,642 | €12,267 | +€9,625 | +364.2% |
| Furniture and vehicles | 24 | €8,649 | €7,998 | -€651 | -7.5% |
| Financial fixed assets | 28 | €7,070 | €9,163 | +€2,093 | +29.6% |
| Current assets | 29/58 | €51,948 | €82,275 | +€30,327 | +58.4% |
| Stocks and contracts in progress | 3 | €28,547 | €26,548 | -€1,999 | -7.0% |
| Stocks | 30/36 | €28,547 | €26,548 | -€1,999 | -7.0% |
| Amounts receivable within one year | 40/41 | €21,570 | €44,992 | +€23,422 | +108.6% |
| Trade receivables | 40 | €16,851 | €3,754 | -€13,097 | -77.7% |
| Other amounts receivable | 41 | €4,719 | €41,238 | +€36,519 | +773.8% |
| Cash at bank and in hand | 54/58 | €1,311 | €9,873 | +€8,563 | +653.3% |
| Deferred charges and accrued income | 490/1 | €521 | €862 | +€342 | +65.6% |
| Total equity and liabilities | 10/49 | €70,310 | €111,704 | +€41,394 | +58.9% |
| Equity | 10/15 | €35,137 | €39,449 | +€4,312 | +12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,937 | €33,249 | +€4,312 | +14.9% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €28,317 | €32,629 | +€4,312 | +15.2% |
| Amounts payable | 17/49 | €35,173 | €72,255 | +€37,083 | +105.4% |
| Amounts payable within one year | 42/48 | €35,173 | €72,255 | +€37,083 | +105.4% |
| Trade debts | 44 | €25,630 | €63,245 | +€37,615 | +146.8% |
| Suppliers | 440/4 | €25,630 | €63,245 | +€37,615 | +146.8% |
| Taxes, remuneration and social security | 45 | €9,054 | €9,010 | -€44 | -0.5% |
| Taxes | 450/3 | €9,054 | €9,010 | -€44 | -0.5% |
| Other amounts payable | 47/48 | €488 | - | -€488 | |
| Remuneration, social security and pensions | 62 | - | €724 | +€724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,458 | €2,526 | +€1,068 | +73.3% |
| Other operating charges | 640/8 | €1,294 | €857 | -€437 | -33.8% |
| Gross operating margin | 9900 | €17,119 | €17,004 | -€116 | -0.7% |
| Operating profit (loss) | 9901 | €14,368 | €12,897 | -€1,471 | -10.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -86.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -86.3% |
| Financial charges | 65/66B | €4,427 | €6,893 | +€2,466 | +55.7% |
| Recurring financial charges | 65 | €4,427 | €6,893 | +€2,466 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €9,942 | €6,003 | -€3,938 | -39.6% |
| Income taxes | 67/77 | €2,559 | €1,692 | -€867 | -33.9% |
| Profit (loss) for the period | 9904 | €7,383 | €4,312 | -€3,071 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,383 | €4,312 | -€3,071 | -41.6% |
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 12 October 2026 via checked.be.