JASON PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year +€91,856
up €91,856 (+488.6%), from €18,801 to €110,657
of which Other amounts receivable: +€81,616
- Cash -€4,909
down €4,909 (-49.0%), from €10,014 to €5,105
mainly Receivables within one year (-€91,856) and Tax, wage and social debts (-€21,425)
- Trade debts +€72,777
up €72,777 (+330.9%), from €21,996 to €94,773
- Profit (loss) carried forward +€65,014
up €65,014 (+8.4%), from -€777,640 to -€712,626
- Tax, wage and social debts -€21,425
down €21,425 (-58.7%), from €36,475 to €15,051
- Short-term financial debts -€21,000
down €21,000 (-18.1%), from €116,000 to €95,000
- Other debts -€6,000
down €6,000 (-25.0%), from €24,000 to €18,000
- Gross operating margin -€6,498
down €6,498 (-6.4%), from €102,141 to €95,642
- Financial charges -€3,052
down €3,052 (-22.0%), from €13,905 to €10,853
- Taxes +€2,110
up €2,110 (+12.0%), from €17,598 to €19,708
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 | €271,234 | €360,109 | +€88,875 | +32.8% |
| Fixed assets | 21/28 | €239,957 | €241,053 | +€1,096 | +0.5% |
| Tangible fixed assets | 22/27 | €239,957 | €241,053 | +€1,096 | +0.5% |
| Land and buildings | 22 | €237,796 | €237,600 | -€196 | -0.1% |
| Plant, machinery and equipment | 23 | €1,143 | €581 | -€562 | -49.2% |
| Furniture and vehicles | 24 | - | €2,873 | +€2,873 | |
| Other tangible fixed assets | 26 | €1,018 | €0 | -€1,018 | -100.0% |
| Current assets | 29/58 | €31,276 | €119,056 | +€87,779 | +280.7% |
| Amounts receivable within one year | 40/41 | €18,801 | €110,657 | +€91,856 | +488.6% |
| Trade receivables | 40 | €384 | €10,624 | +€10,239 | +2663.4% |
| Other amounts receivable | 41 | €18,417 | €100,033 | +€81,616 | +443.2% |
| Cash at bank and in hand | 54/58 | €10,014 | €5,105 | -€4,909 | -49.0% |
| Deferred charges and accrued income | 490/1 | €2,461 | €3,294 | +€833 | +33.8% |
| Total equity and liabilities | 10/49 | €271,234 | €360,109 | +€88,875 | +32.8% |
| Equity | 10/15 | €70,272 | €135,286 | +€65,014 | +92.5% |
| Contributions | 10/11 | €718,600 | €718,600 | = | 0.0% |
| Reserves | 13 | €129,311 | €129,311 | = | 0.0% |
| Tax-exempt reserves | 132 | €159 | €159 | = | 0.0% |
| Distributable reserves | 133 | €129,153 | €129,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€777,640 | -€712,626 | +€65,014 | +8.4% |
| Amounts payable | 17/49 | €200,962 | €224,823 | +€23,862 | +11.9% |
| Amounts payable within one year | 42/48 | €198,472 | €222,824 | +€24,352 | +12.3% |
| Financial debts | 43 | €116,000 | €95,000 | -€21,000 | -18.1% |
| Credit institutions | 430/8 | €116,000 | €95,000 | -€21,000 | -18.1% |
| Trade debts | 44 | €21,996 | €94,773 | +€72,777 | +330.9% |
| Suppliers | 440/4 | €21,996 | €94,773 | +€72,777 | +330.9% |
| Taxes, remuneration and social security | 45 | €36,475 | €15,051 | -€21,425 | -58.7% |
| Taxes | 450/3 | €36,475 | €15,051 | -€21,425 | -58.7% |
| Other amounts payable | 47/48 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Accrued charges and deferred income | 492/3 | €2,490 | €1,999 | -€491 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,506 | €1,869 | -€637 | -25.4% |
| Other operating charges | 640/8 | €1,716 | €1,199 | -€517 | -30.1% |
| Gross operating margin | 9900 | €102,141 | €95,642 | -€6,498 | -6.4% |
| Operating profit (loss) | 9901 | €97,918 | €92,574 | -€5,345 | -5.5% |
| Financial income | 75/76B | €3,116 | €3,001 | -€115 | -3.7% |
| Recurring financial income | 75 | €3,116 | €3,001 | -€115 | -3.7% |
| Financial charges | 65/66B | €13,905 | €10,853 | -€3,052 | -22.0% |
| Recurring financial charges | 65 | €13,905 | €10,853 | -€3,052 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €87,129 | €84,722 | -€2,407 | -2.8% |
| Income taxes | 67/77 | €17,598 | €19,708 | +€2,110 | +12.0% |
| Profit (loss) for the period | 9904 | €69,531 | €65,014 | -€4,517 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,531 | €65,014 | -€4,517 | -6.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.