JASMIC: 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.
JASMIC
Largest movements
- Receivables within one year +€217,465
up €217,465 (+1480.6%), from €14,688 to €232,153
of which Other amounts receivable: +€186,821
- Cash -€70,280
down €70,280 (-79.8%), from €88,017 to €17,737
mainly Receivables within one year (-€217,465) and Debts after one year (-€9,113)
- Tangible fixed assets -€8,519
down €8,519 (-5.3%), from €162,183 to €153,664
of which Land and buildings: -€5,936
- Profit (loss) carried forward +€127,696
up €127,696 (+252.3%), from €50,617 to €178,313
- Other debts +€12,471
up €12,471 (+11.1%), from €111,979 to €124,449
- Debts after one year -€9,113
down €9,113 (-11.0%), from €82,707 to €73,595
- Trade debts +€6,690
up €6,690 (+271.3%), from €2,465 to €9,155
- Gross operating margin +€99,945
up €99,945 (+109.9%), from €90,920 to €190,865
- Taxes +€22,643
up €22,643 (+154.6%), from €14,645 to €37,288
- Financial charges +€4,344
up €4,344 (+110.9%), from €3,916 to €8,259
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 | €267,816 | €406,495 | +€138,679 | +51.8% |
| Fixed assets | 21/28 | €162,183 | €153,664 | -€8,519 | -5.3% |
| Tangible fixed assets | 22/27 | €162,183 | €153,664 | -€8,519 | -5.3% |
| Land and buildings | 22 | €128,379 | €122,443 | -€5,936 | -4.6% |
| Furniture and vehicles | 24 | €33,804 | €31,221 | -€2,583 | -7.6% |
| Current assets | 29/58 | €105,632 | €252,830 | +€147,198 | +139.3% |
| Amounts receivable within one year | 40/41 | €14,688 | €232,153 | +€217,465 | +1480.6% |
| Trade receivables | 40 | €7,407 | €38,051 | +€30,644 | +413.7% |
| Other amounts receivable | 41 | €7,280 | €194,101 | +€186,821 | +2566.1% |
| Cash at bank and in hand | 54/58 | €88,017 | €17,737 | -€70,280 | -79.8% |
| Deferred charges and accrued income | 490/1 | €2,927 | €2,941 | +€14 | +0.5% |
| Total equity and liabilities | 10/49 | €267,816 | €406,495 | +€138,679 | +51.8% |
| Equity | 10/15 | €60,617 | €188,313 | +€127,696 | +210.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,617 | €178,313 | +€127,696 | +252.3% |
| Amounts payable | 17/49 | €207,199 | €218,182 | +€10,983 | +5.3% |
| Amounts payable after more than one year | 17 | €82,707 | €73,595 | -€9,113 | -11.0% |
| Financial debts | 170/4 | €82,707 | €73,595 | -€9,113 | -11.0% |
| Amounts payable within one year | 42/48 | €123,496 | €144,587 | +€21,091 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €8,798 | €9,113 | +€315 | +3.6% |
| Trade debts | 44 | €2,465 | €9,155 | +€6,690 | +271.3% |
| Suppliers | 440/4 | €2,465 | €9,155 | +€6,690 | +271.3% |
| Taxes, remuneration and social security | 45 | €254 | €1,870 | +€1,616 | +636.6% |
| Taxes | 450/3 | €254 | €1,870 | +€1,616 | +636.6% |
| Other amounts payable | 47/48 | €111,979 | €124,449 | +€12,471 | +11.1% |
| Accrued charges and deferred income | 492/3 | €995 | - | -€995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,676 | €17,201 | +€525 | +3.1% |
| Other operating charges | 640/8 | €631 | €645 | +€14 | +2.2% |
| Gross operating margin | 9900 | €90,920 | €190,865 | +€99,945 | +109.9% |
| Operating profit (loss) | 9901 | €73,612 | €173,019 | +€99,407 | +135.0% |
| Financial income | 75/76B | €28 | €225 | +€197 | +694.9% |
| Recurring financial income | 75 | €28 | €225 | +€197 | +694.9% |
| Financial charges | 65/66B | €3,916 | €8,259 | +€4,344 | +110.9% |
| Recurring financial charges | 65 | €3,916 | €8,259 | +€4,344 | +110.9% |
| Profit (loss) for the period before taxes | 9903 | €69,725 | €164,984 | +€95,259 | +136.6% |
| Income taxes | 67/77 | €14,645 | €37,288 | +€22,643 | +154.6% |
| Profit (loss) for the period | 9904 | €55,080 | €127,696 | +€72,616 | +131.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,080 | €127,696 | +€72,616 | +131.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.