Jasmin Verbist: 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.
Jasmin Verbist
Largest movements
- Cash +€51,876
up €51,876 (+428%), from €12,128 to €64,004
mainly Net result for the year (+€55,162) and Tax, wage and social debts (+€15,297)
- Tangible fixed assets +€8,339
new in 2025: €8,339
- Receivables within one year +€4,613
new in 2025: €4,613
- Deferred charges and accrued income +€1,201
new in 2025: €1,201
- Reserves +€55,162
up €55,162 (+1,036%), from €5,327 to €60,488
- Tax, wage and social debts +€15,297
up €15,297 (+1,141%), from €1,341 to €16,638
of which Taxes: +€13,297
- Other debts -€4,421
no longer reported in 2025 (was €4,421)
- Accrued charges and deferred income -€940
no longer reported in 2025 (was €940)
- Trade debts +€931
new in 2025: €931
- Gross operating margin +€65,153
up €65,153 (+931%), from €6,997 to €72,150
- Taxes +€13,297
up €13,297 (+992%), from €1,341 to €14,638
- Financial charges +€1,144
up €1,144 (+15,255%), from €8 to €1,152
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 | €12,128 | €78,157 | +€66,029 | +544% |
| Fixed assets | 21/28 | - | €8,339 | +€8,339 | |
| Tangible fixed assets | 22/27 | - | €8,339 | +€8,339 | |
| Plant, machinery and equipment | 23 | - | €8,339 | +€8,339 | |
| Current assets | 29/58 | €12,128 | €69,818 | +€57,690 | +476% |
| Amounts receivable within one year | 40/41 | - | €4,613 | +€4,613 | |
| Other amounts receivable | 41 | - | €4,613 | +€4,613 | |
| Cash at bank and in hand | 54/58 | €12,128 | €64,004 | +€51,876 | +428% |
| Deferred charges and accrued income | 490/1 | - | €1,201 | +€1,201 | |
| Total equity and liabilities | 10/49 | €12,128 | €78,157 | +€66,029 | +544% |
| Equity | 10/15 | €5,427 | €60,588 | +€55,162 | +1,016% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €5,327 | €60,488 | +€55,162 | +1,036% |
| Distributable reserves | 133 | €5,327 | €60,488 | +€55,162 | +1,036% |
| Amounts payable | 17/49 | €6,702 | €17,569 | +€10,867 | +162% |
| Amounts payable within one year | 42/48 | €5,762 | €17,569 | +€11,807 | +205% |
| Trade debts | 44 | - | €931 | +€931 | |
| Suppliers | 440/4 | - | €931 | +€931 | |
| Taxes, remuneration and social security | 45 | €1,341 | €16,638 | +€15,297 | +1,141% |
| Taxes | 450/3 | €1,341 | €14,638 | +€13,297 | +992% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €4,421 | - | -€4,421 | |
| Accrued charges and deferred income | 492/3 | €940 | - | -€940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €718 | +€718 | |
| Other operating charges | 640/8 | €322 | €485 | +€163 | +50.8% |
| Gross operating margin | 9900 | €6,997 | €72,150 | +€65,153 | +931% |
| Operating profit (loss) | 9901 | €6,675 | €70,946 | +€64,271 | +963% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €8 | €1,152 | +€1,144 | +15,255% |
| Recurring financial charges | 65 | €8 | €1,152 | +€1,144 | +15,255% |
| Profit (loss) for the period before taxes | 9903 | €6,668 | €69,800 | +€63,132 | +947% |
| Income taxes | 67/77 | €1,341 | €14,638 | +€13,297 | +992% |
| Profit (loss) for the period | 9904 | €5,327 | €55,162 | +€49,835 | +936% |
| Profit (loss) for the period to be appropriated | 9905 | €5,327 | €55,162 | +€49,835 | +936% |
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 15 October 2026 via checked.be.