JASON CONSULTING: 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.
JASON CONSULTING
Largest movements
- Receivables within one year -€89,989
down €89,989 (-17.4%), from €516,193 to €426,204
of which Trade receivables: -€109,903
- Financial fixed assets -€62,001
down €62,001 (-100%), from €62,001 to €0
- Tangible fixed assets -€33,815
down €33,815 (-10.0%), from €338,634 to €304,819
of which Furniture and vehicles: -€21,088
- Deferred charges and accrued income -€30,824
down €30,824 (-94.3%), from €32,672 to €1,848
- Cash -€12,788
down €12,788 (-64.0%), from €19,976 to €7,188
mainly Other debts (-€63,150) and Contributions, distributions and other (-€62,000)
- Profit (loss) carried forward -€66,841
down €66,841 (-21.3%), from €313,978 to €247,137
- Other debts -€63,150
down €63,150 (-19.4%), from €325,586 to €262,436
- Current portion of long-term debt -€32,027
down €32,027 (-56.7%), from €56,472 to €24,445
- Trade debts -€26,598
down €26,598 (-79.9%), from €33,294 to €6,696
- Debts after one year -€23,724
down €23,724 (-11.3%), from €210,614 to €186,890
- Financial income -€149,691
down €149,691 (-96.6%), from €154,945 to €5,254
- Gross operating margin -€22,596
down €22,596 (-21.2%), from €106,539 to €83,943
- Depreciation -€8,063
down €8,063 (-21.0%), from €38,336 to €30,273
- Other operating charges +€6,506
up €6,506 (+112%), from €5,809 to €12,315
- Taxes -€5,207
down €5,207 (-98.9%), from €5,264 to €57
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 | €969,476 | €740,059 | -€229,417 | -23.7% |
| Fixed assets | 21/28 | €400,635 | €304,819 | -€95,816 | -23.9% |
| Tangible fixed assets | 22/27 | €338,634 | €304,819 | -€33,815 | -10.0% |
| Land and buildings | 22 | €249,907 | €243,225 | -€6,682 | -2.7% |
| Plant, machinery and equipment | 23 | €38,440 | €32,395 | -€6,045 | -15.7% |
| Furniture and vehicles | 24 | €50,287 | €29,199 | -€21,088 | -41.9% |
| Financial fixed assets | 28 | €62,001 | €0 | -€62,001 | -100% |
| Current assets | 29/58 | €568,841 | €435,240 | -€133,601 | -23.5% |
| Amounts receivable within one year | 40/41 | €516,193 | €426,204 | -€89,989 | -17.4% |
| Trade receivables | 40 | €117,635 | €7,732 | -€109,903 | -93.4% |
| Other amounts receivable | 41 | €398,558 | €418,472 | +€19,914 | +5.0% |
| Cash at bank and in hand | 54/58 | €19,976 | €7,188 | -€12,788 | -64.0% |
| Deferred charges and accrued income | 490/1 | €32,672 | €1,848 | -€30,824 | -94.3% |
| Total equity and liabilities | 10/49 | €969,476 | €740,059 | -€229,417 | -23.7% |
| Equity | 10/15 | €321,824 | €253,492 | -€68,332 | -21.2% |
| Contributions | 10/11 | €5,986 | €4,848 | -€1,138 | -19.0% |
| Reserves | 13 | €1,860 | €1,507 | -€353 | -19.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,507 | -€353 | -19.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,507 | -€353 | -19.0% |
| Profit (loss) carried forward | 14 | €313,978 | €247,137 | -€66,841 | -21.3% |
| Amounts payable | 17/49 | €647,652 | €486,567 | -€161,085 | -24.9% |
| Amounts payable after more than one year | 17 | €210,614 | €186,890 | -€23,724 | -11.3% |
| Financial debts | 170/4 | €210,614 | €186,890 | -€23,724 | -11.3% |
| Amounts payable within one year | 42/48 | €437,038 | €299,677 | -€137,361 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €56,472 | €24,445 | -€32,027 | -56.7% |
| Trade debts | 44 | €33,294 | €6,696 | -€26,598 | -79.9% |
| Suppliers | 440/4 | €33,294 | €6,696 | -€26,598 | -79.9% |
| Taxes, remuneration and social security | 45 | €21,686 | €6,100 | -€15,586 | -71.9% |
| Taxes | 450/3 | €16,606 | €838 | -€15,768 | -95.0% |
| Remuneration and social security | 454/9 | €5,080 | €5,262 | +€182 | +3.6% |
| Other amounts payable | 47/48 | €325,586 | €262,436 | -€63,150 | -19.4% |
| Non-recurring operating income | 76A | - | €15,055 | +€15,055 | |
| Remuneration, social security and pensions | 62 | €43,090 | €44,884 | +€1,794 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,336 | €30,273 | -€8,063 | -21.0% |
| Other operating charges | 640/8 | €5,809 | €12,315 | +€6,506 | +112% |
| Non-recurring operating charges | 66A | €29,538 | - | -€29,538 | |
| Gross operating margin | 9900 | €106,539 | €83,943 | -€22,596 | -21.2% |
| Operating profit (loss) | 9901 | -€10,234 | -€3,528 | +€6,706 | +65.5% |
| Financial income | 75/76B | €154,945 | €5,254 | -€149,691 | -96.6% |
| Recurring financial income | 75 | €154,945 | €5,254 | -€149,691 | -96.6% |
| Financial charges | 65/66B | €9,730 | €8,001 | -€1,729 | -17.8% |
| Recurring financial charges | 65 | €9,730 | €8,001 | -€1,729 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €134,981 | -€6,275 | -€141,256 | |
| Income taxes | 67/77 | €5,264 | €57 | -€5,207 | -98.9% |
| Profit (loss) for the period | 9904 | €129,717 | -€6,332 | -€136,049 | |
| Profit (loss) for the period to be appropriated | 9905 | €129,717 | -€6,332 | -€136,049 |
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 28 October 2026 via checked.be.