JASMIJN HASSELT: 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.
JASMIJN HASSELT
Largest movements
- Cash +€32,582
up €32,582 (+239%), from €13,650 to €46,231
mainly Receivables within one year (+€19,596) and Trade debts (+€13,158)
- Receivables within one year -€19,596
down €19,596 (-30.5%), from €64,183 to €44,588
- Trade debts +€13,158
up €13,158 (+53.3%), from €24,676 to €37,834
- Tax, wage and social debts -€5,685
down €5,685 (-40.2%), from €14,142 to €8,457
- Reserves +€4,591
up €4,591 (+8.6%), from €53,090 to €57,681
- Gross operating margin -€14,060
down €14,060 (-49.8%), from €28,208 to €14,147
- Taxes -€3,872
down €3,872 (-52.8%), from €7,338 to €3,466
- Financial charges +€799
up €799 (+30.0%), from €2,664 to €3,464
- Other operating charges +€566
up €566 (+37.9%), from €1,496 to €2,062
- Depreciation -€380
down €380 (-38.8%), from €980 to €600
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 | €110,508 | €122,571 | +€12,064 | +10.9% |
| Fixed assets | 21/28 | €973 | €373 | -€600 | -61.6% |
| Tangible fixed assets | 22/27 | €973 | €373 | -€600 | -61.6% |
| Other tangible fixed assets | 26 | €973 | €373 | -€600 | -61.6% |
| Current assets | 29/58 | €109,534 | €122,198 | +€12,664 | +11.6% |
| Stocks and contracts in progress | 3 | €30,094 | €30,038 | -€57 | -0.2% |
| Stocks | 30/36 | €30,094 | €30,038 | -€57 | -0.2% |
| Amounts receivable within one year | 40/41 | €64,183 | €44,588 | -€19,596 | -30.5% |
| Other amounts receivable | 41 | €64,183 | €44,588 | -€19,596 | -30.5% |
| Cash at bank and in hand | 54/58 | €13,650 | €46,231 | +€32,582 | +239% |
| Deferred charges and accrued income | 490/1 | €1,607 | €1,341 | -€266 | -16.5% |
| Total equity and liabilities | 10/49 | €110,508 | €122,571 | +€12,064 | +10.9% |
| Equity | 10/15 | €71,690 | €76,281 | +€4,591 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,090 | €57,681 | +€4,591 | +8.6% |
| Distributable reserves | 133 | €53,090 | €57,681 | +€4,591 | +8.6% |
| Amounts payable | 17/49 | €38,818 | €46,291 | +€7,473 | +19.3% |
| Amounts payable within one year | 42/48 | €38,818 | €46,291 | +€7,473 | +19.3% |
| Trade debts | 44 | €24,676 | €37,834 | +€13,158 | +53.3% |
| Suppliers | 440/4 | €24,676 | €37,834 | +€13,158 | +53.3% |
| Taxes, remuneration and social security | 45 | €14,142 | €8,457 | -€5,685 | -40.2% |
| Taxes | 450/3 | €14,142 | €8,457 | -€5,685 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | €600 | -€380 | -38.8% |
| Other operating charges | 640/8 | €1,496 | €2,062 | +€566 | +37.9% |
| Gross operating margin | 9900 | €28,208 | €14,147 | -€14,060 | -49.8% |
| Operating profit (loss) | 9901 | €25,732 | €11,485 | -€14,246 | -55.4% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €2,664 | €3,464 | +€799 | +30.0% |
| Recurring financial charges | 65 | €2,664 | €3,464 | +€799 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €23,067 | €8,057 | -€15,010 | -65.1% |
| Income taxes | 67/77 | €7,338 | €3,466 | -€3,872 | -52.8% |
| Profit (loss) for the period | 9904 | €15,729 | €4,591 | -€11,138 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,729 | €4,591 | -€11,138 | -70.8% |
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 24 October 2026 via checked.be.