Jasmine: 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.
Jasmine
Largest movements
- Receivables within one year +€12,206
up €12,206 (+1474.3%), from €828 to €13,034
of which Other amounts receivable: +€12,935
- Cash -€10,542
down €10,542 (-10.6%), from €99,199 to €88,657
mainly Tax, wage and social debts (-€32,400) and Receivables within one year (-€12,206)
- Receivables after one year +€9,294
up €9,294 (+7.1%), from €130,177 to €139,471
- Tangible fixed assets -€3,548
down €3,548 (-37.5%), from €9,453 to €5,905
of which Plant, machinery and equipment: -€1,847
- Reserves +€39,371
up €39,371 (+19.3%), from €203,776 to €243,147
- Tax, wage and social debts -€32,400
down €32,400 (-92.2%), from €35,126 to €2,726
of which Taxes: -€24,743
- Gross operating margin -€74,943
down €74,943 (-49.2%), from €152,433 to €77,490
- Staff costs -€21,272
down €21,272 (-42.8%), from €49,724 to €28,452
- Taxes -€9,659
down €9,659 (-49.1%), from €19,654 to €9,995
- Financial charges -€3,550
down €3,550 (-60.0%), from €5,916 to €2,367
of which Non-recurring financial charges: -€4,000
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 | €247,077 | €253,535 | +€6,458 | +2.6% |
| Fixed assets | 21/28 | €9,453 | €5,905 | -€3,548 | -37.5% |
| Tangible fixed assets | 22/27 | €9,453 | €5,905 | -€3,548 | -37.5% |
| Land and buildings | 22 | €821 | €165 | -€656 | -79.9% |
| Plant, machinery and equipment | 23 | €6,202 | €4,355 | -€1,847 | -29.8% |
| Furniture and vehicles | 24 | €2,430 | €1,385 | -€1,045 | -43.0% |
| Current assets | 29/58 | €237,624 | €247,630 | +€10,005 | +4.2% |
| Amounts receivable after more than one year | 29 | €130,177 | €139,471 | +€9,294 | +7.1% |
| Other amounts receivable | 291 | €130,177 | €139,471 | +€9,294 | +7.1% |
| Stocks and contracts in progress | 3 | €4,118 | €4,350 | +€232 | +5.6% |
| Stocks | 30/36 | €4,118 | €4,350 | +€232 | +5.6% |
| Amounts receivable within one year | 40/41 | €828 | €13,034 | +€12,206 | +1474.3% |
| Trade receivables | 40 | €828 | €99 | -€729 | -88.1% |
| Other amounts receivable | 41 | - | €12,935 | +€12,935 | |
| Cash at bank and in hand | 54/58 | €99,199 | €88,657 | -€10,542 | -10.6% |
| Deferred charges and accrued income | 490/1 | €3,302 | €2,118 | -€1,184 | -35.9% |
| Total equity and liabilities | 10/49 | €247,077 | €253,535 | +€6,458 | +2.6% |
| Equity | 10/15 | €206,776 | €246,147 | +€39,371 | +19.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €203,776 | €243,147 | +€39,371 | +19.3% |
| Distributable reserves | 133 | €203,776 | €243,147 | +€39,371 | +19.3% |
| Amounts payable | 17/49 | €40,301 | €7,388 | -€32,913 | -81.7% |
| Amounts payable within one year | 42/48 | €40,301 | €7,388 | -€32,913 | -81.7% |
| Trade debts | 44 | €5,174 | €4,662 | -€513 | -9.9% |
| Suppliers | 440/4 | €5,174 | €4,662 | -€513 | -9.9% |
| Taxes, remuneration and social security | 45 | €35,126 | €2,726 | -€32,400 | -92.2% |
| Taxes | 450/3 | €24,819 | €76 | -€24,743 | -99.7% |
| Remuneration and social security | 454/9 | €10,308 | €2,650 | -€7,658 | -74.3% |
| Remuneration, social security and pensions | 62 | €49,724 | €28,452 | -€21,272 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,503 | €3,548 | -€955 | -21.2% |
| Other operating charges | 640/8 | €2,268 | €1,064 | -€1,204 | -53.1% |
| Gross operating margin | 9900 | €152,433 | €77,490 | -€74,943 | -49.2% |
| Operating profit (loss) | 9901 | €95,938 | €44,426 | -€51,512 | -53.7% |
| Financial income | 75/76B | €7,436 | €7,306 | -€130 | -1.8% |
| Recurring financial income | 75 | €7,436 | €7,306 | -€130 | -1.8% |
| Financial charges | 65/66B | €5,916 | €2,367 | -€3,550 | -60.0% |
| Recurring financial charges | 65 | €1,916 | €2,367 | +€450 | +23.5% |
| Non-recurring financial charges | 66B | €4,000 | €0 | -€4,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €97,458 | €49,365 | -€48,093 | -49.3% |
| Income taxes | 67/77 | €19,654 | €9,995 | -€9,659 | -49.1% |
| Profit (loss) for the period | 9904 | €77,805 | €39,371 | -€38,434 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,805 | €39,371 | -€38,434 | -49.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.