Jasna@Work: 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.
Jasna@Work
Largest movements
- Cash +€3,578
up €3,578 (+149.1%), from €2,400 to €5,978
mainly Net result for the year (+€8,916) and Depreciation (+€2,689)
- Tangible fixed assets +€2,699
up €2,699 (+64.0%), from €4,221 to €6,920
of which Plant, machinery and equipment: +€2,106
- Deferred charges and accrued income -€2,103
down €2,103 (-29.1%), from €7,220 to €5,117
- Profit (loss) carried forward +€8,916
new in 2025: €8,916
- Short-term financial debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts +€1,701
up €1,701 (+47.2%), from €3,606 to €5,307
- Tax, wage and social debts -€1,344
down €1,344 (-23.5%), from €5,713 to €4,369
of which Taxes: -€1,344
- Write-downs -€9,820
down €9,820, from €2,160 to -€7,660
- Gross operating margin -€5,260
down €5,260 (-39.3%), from €13,396 to €8,136
- Taxes +€903
up €903 (+34.1%), from €2,650 to €3,553
- Other operating charges -€899
down €899 (-70.9%), from €1,268 to €369
- Depreciation +€747
up €747 (+38.5%), from €1,942 to €2,689
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 | €25,813 | €30,086 | +€4,274 | +16.6% |
| Fixed assets | 21/28 | €4,221 | €6,920 | +€2,699 | +64.0% |
| Tangible fixed assets | 22/27 | €4,221 | €6,920 | +€2,699 | +64.0% |
| Plant, machinery and equipment | 23 | - | €2,106 | +€2,106 | |
| Furniture and vehicles | 24 | €4,221 | €4,814 | +€594 | +14.1% |
| Current assets | 29/58 | €21,592 | €23,166 | +€1,574 | +7.3% |
| Amounts receivable within one year | 40/41 | €11,972 | €12,071 | +€99 | +0.8% |
| Trade receivables | 40 | €8,652 | €8,149 | -€503 | -5.8% |
| Other amounts receivable | 41 | €3,319 | €3,921 | +€602 | +18.1% |
| Cash at bank and in hand | 54/58 | €2,400 | €5,978 | +€3,578 | +149.1% |
| Deferred charges and accrued income | 490/1 | €7,220 | €5,117 | -€2,103 | -29.1% |
| Total equity and liabilities | 10/49 | €25,813 | €30,086 | +€4,274 | +16.6% |
| Equity | 10/15 | €11,494 | €20,410 | +€8,916 | +77.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,494 | €8,494 | = | 0.0% |
| Distributable reserves | 133 | €8,494 | €8,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,916 | +€8,916 | |
| Amounts payable | 17/49 | €14,319 | €9,676 | -€4,643 | -32.4% |
| Amounts payable within one year | 42/48 | €14,319 | €9,676 | -€4,643 | -32.4% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Other loans | 439 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €3,606 | €5,307 | +€1,701 | +47.2% |
| Suppliers | 440/4 | €3,606 | €5,307 | +€1,701 | +47.2% |
| Taxes, remuneration and social security | 45 | €5,713 | €4,369 | -€1,344 | -23.5% |
| Taxes | 450/3 | €5,713 | €4,369 | -€1,344 | -23.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €4,748 | - | -€4,748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,942 | €2,689 | +€747 | +38.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,160 | -€7,660 | -€9,820 | |
| Other operating charges | 640/8 | €1,268 | €369 | -€899 | -70.9% |
| Gross operating margin | 9900 | €13,396 | €8,136 | -€5,260 | -39.3% |
| Operating profit (loss) | 9901 | €8,026 | €12,738 | +€4,713 | +58.7% |
| Financial income | 75/76B | €12 | €1 | -€11 | -91.5% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -91.5% |
| Financial charges | 65/66B | €277 | €270 | -€7 | -2.5% |
| Recurring financial charges | 65 | €277 | €270 | -€7 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €7,761 | €12,470 | +€4,708 | +60.7% |
| Income taxes | 67/77 | €2,650 | €3,553 | +€903 | +34.1% |
| Profit (loss) for the period | 9904 | €5,111 | €8,916 | +€3,806 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,111 | €8,916 | +€3,806 | +74.5% |
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 10 October 2026 via checked.be.