JASON: 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.
JASON
Largest movements
- Tangible fixed assets -€9,373
down €9,373 (-3.6%), from €257,226 to €247,852
- Other debts +€18,553
up €18,553 (+7.3%), from €255,069 to €273,622
- Profit (loss) carried forward -€18,399
down €18,399 (-15.6%), from -€118,241 to -€136,641
- Debts after one year -€11,596
down €11,596 (-12.0%), from €96,251 to €84,655
- Gross operating margin -€1,387
down €1,387 (-196.7%), from -€705 to -€2,092
- Financial charges -€899
down €899 (-17.1%), from €5,261 to €4,362
- Other operating charges +€459
up €459 (+21.7%), from €2,113 to €2,572
- Taxes -€321
no longer reported in 2025 (was €321)
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 | €258,874 | €249,523 | -€9,351 | -3.6% |
| Fixed assets | 21/28 | €257,226 | €247,852 | -€9,373 | -3.6% |
| Tangible fixed assets | 22/27 | €257,226 | €247,852 | -€9,373 | -3.6% |
| Land and buildings | 22 | €257,226 | €247,852 | -€9,373 | -3.6% |
| Current assets | 29/58 | €1,648 | €1,670 | +€22 | +1.3% |
| Cash at bank and in hand | 54/58 | €64 | €1,670 | +€1,606 | +2495.4% |
| Deferred charges and accrued income | 490/1 | €1,584 | - | -€1,584 | |
| Total equity and liabilities | 10/49 | €258,874 | €249,523 | -€9,351 | -3.6% |
| Equity | 10/15 | -€104,713 | -€123,112 | -€18,399 | -17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €7,329 | €7,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,241 | -€136,641 | -€18,399 | -15.6% |
| Amounts payable | 17/49 | €363,587 | €372,634 | +€9,048 | +2.5% |
| Amounts payable after more than one year | 17 | €96,251 | €84,655 | -€11,596 | -12.0% |
| Financial debts | 170/4 | €96,251 | €84,655 | -€11,596 | -12.0% |
| Amounts payable within one year | 42/48 | €267,336 | €287,980 | +€20,644 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €12,103 | €12,625 | +€522 | +4.3% |
| Trade debts | 44 | - | €1,732 | +€1,732 | |
| Suppliers | 440/4 | - | €1,732 | +€1,732 | |
| Taxes, remuneration and social security | 45 | €164 | - | -€164 | |
| Taxes | 450/3 | €164 | - | -€164 | |
| Other amounts payable | 47/48 | €255,069 | €273,622 | +€18,553 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,373 | €9,373 | = | 0.0% |
| Other operating charges | 640/8 | €2,113 | €2,572 | +€459 | +21.7% |
| Gross operating margin | 9900 | -€705 | -€2,092 | -€1,387 | -196.7% |
| Operating profit (loss) | 9901 | -€12,191 | -€14,038 | -€1,846 | -15.1% |
| Financial charges | 65/66B | €5,261 | €4,362 | -€899 | -17.1% |
| Recurring financial charges | 65 | €5,261 | €4,362 | -€899 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,452 | -€18,399 | -€947 | -5.4% |
| Income taxes | 67/77 | €321 | - | -€321 | |
| Profit (loss) for the period | 9904 | -€17,773 | -€18,399 | -€626 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,773 | -€18,399 | -€626 | -3.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.