JasonAB: 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.
JasonAB
Largest movements
- Receivables within one year +€25,001
up €25,001 (+1851.0%), from €1,351 to €26,352
of which Trade receivables: +€19,994
- Tangible fixed assets +€18,612
up €18,612 (+4038.3%), from €461 to €19,073
of which Furniture and vehicles: +€18,669
- Cash +€832
up €832 (+3053.5%), from €27 to €859
mainly Net result for the year (+€19,809) and Tax, wage and social debts (+€15,339)
- Reserves +€16,756
new in 2025: €16,756
- Tax, wage and social debts +€15,339
up €15,339 (+11823.0%), from €130 to €15,469
of which Taxes: +€13,771
- Other debts +€4,747
up €4,747 (+129.9%), from €3,655 to €8,402
- Trade debts +€4,514
up €4,514 (+432.9%), from €1,043 to €5,557
- Profit (loss) carried forward +€3,053
no longer reported in 2025 (was -€3,053)
- Gross operating margin +€34,856
up €34,856, from -€384 to €34,472
- Taxes +€8,420
new in 2025: €8,420
- Depreciation +€4,336
up €4,336 (+1368.8%), from €317 to €4,653
- Other operating charges +€1,297
up €1,297 (+875.0%), from €148 to €1,445
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 | €1,875 | €46,284 | +€44,409 | +2368.9% |
| Fixed assets | 21/28 | €461 | €19,073 | +€18,612 | +4038.3% |
| Tangible fixed assets | 22/27 | €461 | €19,073 | +€18,612 | +4038.3% |
| Plant, machinery and equipment | 23 | €461 | €404 | -€57 | -12.3% |
| Furniture and vehicles | 24 | - | €18,669 | +€18,669 | |
| Current assets | 29/58 | €1,414 | €27,211 | +€25,798 | +1824.7% |
| Amounts receivable within one year | 40/41 | €1,351 | €26,352 | +€25,001 | +1851.0% |
| Trade receivables | 40 | €1,351 | €21,344 | +€19,994 | +1480.2% |
| Other amounts receivable | 41 | €0 | €5,008 | +€5,008 | |
| Cash at bank and in hand | 54/58 | €27 | €859 | +€832 | +3053.5% |
| Deferred charges and accrued income | 490/1 | €36 | - | -€36 | |
| Total equity and liabilities | 10/49 | €1,875 | €46,284 | +€44,409 | +2368.9% |
| Equity | 10/15 | -€2,953 | €16,856 | +€19,809 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €16,756 | +€16,756 | |
| Distributable reserves | 133 | - | €16,756 | +€16,756 | |
| Profit (loss) carried forward | 14 | -€3,053 | - | +€3,053 | |
| Amounts payable | 17/49 | €4,828 | €29,428 | +€24,600 | +509.6% |
| Amounts payable within one year | 42/48 | €4,828 | €29,428 | +€24,600 | +509.6% |
| Trade debts | 44 | €1,043 | €5,557 | +€4,514 | +432.9% |
| Suppliers | 440/4 | €1,043 | €5,557 | +€4,514 | +432.9% |
| Taxes, remuneration and social security | 45 | €130 | €15,469 | +€15,339 | +11823.0% |
| Taxes | 450/3 | €130 | €13,901 | +€13,771 | +10614.6% |
| Remuneration and social security | 454/9 | - | €1,568 | +€1,568 | |
| Other amounts payable | 47/48 | €3,655 | €8,402 | +€4,747 | +129.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €4,653 | +€4,336 | +1368.8% |
| Other operating charges | 640/8 | €148 | €1,445 | +€1,297 | +875.0% |
| Gross operating margin | 9900 | -€384 | €34,472 | +€34,856 | |
| Operating profit (loss) | 9901 | -€849 | €28,374 | +€29,223 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €25 | €145 | +€120 | +482.4% |
| Recurring financial charges | 65 | €25 | €145 | +€120 | +482.4% |
| Profit (loss) for the period before taxes | 9903 | -€874 | €28,229 | +€29,103 | |
| Income taxes | 67/77 | - | €8,420 | +€8,420 | |
| Profit (loss) for the period | 9904 | -€874 | €19,809 | +€20,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€874 | €19,809 | +€20,683 |
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 12 October 2026 via checked.be.