JASMONTAS: 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.
JASMONTAS
Largest movements
- Cash -€34,787
down €34,787 (-17.4%), from €200,327 to €165,540
mainly Short-term financial debts (-€43,587) and Other debts (-€29,875)
- Reserves +€44,500
up €44,500 (+4.0%), from €1.1m to €1.2m
- Short-term financial debts -€43,587
down €43,587 (-100.0%), from €43,587 to €0
- Other debts -€29,875
down €29,875 (-98.6%), from €30,290 to €415
- Gross operating margin +€5,680
up €5,680 (+7.1%), from €80,380 to €86,060
- Taxes +€1,260
up €1,260 (+8.1%), from €15,560 to €16,820
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,218,015 | €1,181,510 | -€36,504 | -3.0% |
| Fixed assets | 21/28 | €1,000,500 | €1,000,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,000,500 | €1,000,500 | = | 0.0% |
| Current assets | 29/58 | €217,515 | €181,010 | -€36,504 | -16.8% |
| Amounts receivable within one year | 40/41 | €16,008 | €15,087 | -€921 | -5.8% |
| Trade receivables | 40 | €14,568 | €14,907 | +€339 | +2.3% |
| Other amounts receivable | 41 | €1,440 | €180 | -€1,260 | -87.5% |
| Cash at bank and in hand | 54/58 | €200,327 | €165,540 | -€34,787 | -17.4% |
| Deferred charges and accrued income | 490/1 | €1,179 | €383 | -€796 | -67.5% |
| Total equity and liabilities | 10/49 | €1,218,015 | €1,181,510 | -€36,504 | -3.0% |
| Equity | 10/15 | €1,131,355 | €1,174,753 | +€43,398 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,110,500 | €1,155,000 | +€44,500 | +4.0% |
| Distributable reserves | 133 | €1,110,500 | €1,155,000 | +€44,500 | +4.0% |
| Profit (loss) carried forward | 14 | €2,255 | €1,153 | -€1,102 | -48.9% |
| Amounts payable | 17/49 | €86,659 | €6,757 | -€79,903 | -92.2% |
| Amounts payable within one year | 42/48 | €86,329 | €6,436 | -€79,892 | -92.5% |
| Financial debts | 43 | €43,587 | €0 | -€43,587 | -100.0% |
| Credit institutions | 430/8 | €43,587 | €0 | -€43,587 | -100.0% |
| Trade debts | 44 | €2,483 | €1,123 | -€1,360 | -54.8% |
| Suppliers | 440/4 | €2,483 | €1,123 | -€1,360 | -54.8% |
| Taxes, remuneration and social security | 45 | €9,968 | €4,898 | -€5,070 | -50.9% |
| Taxes | 450/3 | €7,718 | €2,648 | -€5,070 | -65.7% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €30,290 | €415 | -€29,875 | -98.6% |
| Accrued charges and deferred income | 492/3 | €331 | €321 | -€10 | -3.1% |
| Other operating charges | 640/8 | €1,385 | €1,280 | -€105 | -7.6% |
| Gross operating margin | 9900 | €80,380 | €86,060 | +€5,680 | +7.1% |
| Operating profit (loss) | 9901 | €78,995 | €84,780 | +€5,784 | +7.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,195 | €681 | -€514 | -43.0% |
| Recurring financial charges | 65 | €1,195 | €681 | -€514 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €77,800 | €84,101 | +€6,301 | +8.1% |
| Income taxes | 67/77 | €15,560 | €16,820 | +€1,260 | +8.1% |
| Profit (loss) for the period | 9904 | €62,240 | €67,281 | +€5,041 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,240 | €67,281 | +€5,041 | +8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.