Jasoniol: 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.
Jasoniol
Largest movements
- Tangible fixed assets -€885,661
down €885,661 (-34.2%), from €2.6m to €1.7m
- Cash +€112,731
up €112,731 (+37.1%), from €303,865 to €416,596
mainly Depreciation (+€885,661) and Current investments (+€100,942)
- Current investments -€100,942
down €100,942 (-21.2%), from €475,157 to €374,215
- Debts after one year -€553,265
down €553,265 (-23.1%), from €2.4m to €1.8m
- Profit (loss) carried forward +€349,136
up €349,136, from €0 to €349,136
- Reserves -€306,221
down €306,221 (-26.1%), from €1.2m to €865,161
of which Tax-exempt reserves: -€306,221
- Current portion of long-term debt -€283,642
down €283,642 (-31.0%), from €913,792 to €630,150
- Provisions -€102,074
down €102,074 (-34.2%), from €298,111 to €196,037
- Gross operating margin +€103,761
up €103,761 (+12.0%), from €866,529 to €970,290
- Taxes +€75,964
up €75,964 (+123.2%), from €61,676 to €137,640
- Financial charges +€57,947
up €57,947 (+23.0%), from €252,372 to €310,319
- Financial income -€13,974
down €13,974 (-4.4%), from €318,286 to €304,312
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,929,066 | €4,066,280 | -€862,786 | -17.5% |
| Fixed assets | 21/28 | €2,588,878 | €1,750,308 | -€838,570 | -32.4% |
| Tangible fixed assets | 22/27 | €2,586,616 | €1,700,955 | -€885,661 | -34.2% |
| Furniture and vehicles | 24 | €2,586,616 | €1,700,955 | -€885,661 | -34.2% |
| Financial fixed assets | 28 | €2,262 | €49,354 | +€47,091 | +2081.4% |
| Current assets | 29/58 | €2,340,187 | €2,315,972 | -€24,216 | -1.0% |
| Amounts receivable within one year | 40/41 | €1,561,166 | €1,525,160 | -€36,005 | -2.3% |
| Trade receivables | 40 | €686 | €0 | -€686 | -100.0% |
| Other amounts receivable | 41 | €1,560,479 | €1,525,160 | -€35,319 | -2.3% |
| Current investments | 50/53 | €475,157 | €374,215 | -€100,942 | -21.2% |
| Cash at bank and in hand | 54/58 | €303,865 | €416,596 | +€112,731 | +37.1% |
| Total equity and liabilities | 10/49 | €4,929,066 | €4,066,280 | -€862,786 | -17.5% |
| Equity | 10/15 | €1,189,982 | €1,232,897 | +€42,915 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,171,382 | €865,161 | -€306,221 | -26.1% |
| Non-distributable reserves | 130/1 | €718 | €718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €718 | €718 | = | 0.0% |
| Tax-exempt reserves | 132 | €894,333 | €588,112 | -€306,221 | -34.2% |
| Distributable reserves | 133 | €276,332 | €276,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €349,136 | +€349,136 | |
| Provisions and deferred taxes | 16 | €298,111 | €196,037 | -€102,074 | -34.2% |
| Deferred taxes | 168 | €298,111 | €196,037 | -€102,074 | -34.2% |
| Amounts payable | 17/49 | €3,440,973 | €2,637,345 | -€803,628 | -23.4% |
| Amounts payable after more than one year | 17 | €2,395,040 | €1,841,776 | -€553,265 | -23.1% |
| Financial debts | 170/4 | €2,395,040 | €1,841,776 | -€553,265 | -23.1% |
| Amounts payable within one year | 42/48 | €1,045,933 | €795,570 | -€250,363 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €913,792 | €630,150 | -€283,642 | -31.0% |
| Trade debts | 44 | €70,465 | €27,780 | -€42,685 | -60.6% |
| Suppliers | 440/4 | €70,465 | €27,780 | -€42,685 | -60.6% |
| Taxes, remuneration and social security | 45 | €61,676 | €137,640 | +€75,964 | +123.2% |
| Taxes | 450/3 | €61,676 | €137,640 | +€75,964 | +123.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €885,661 | €885,661 | = | 0.0% |
| Other operating charges | 640/8 | €1,092 | €141 | -€951 | -87.1% |
| Non-recurring operating charges | 66A | €67,706 | €0 | -€67,706 | -100.0% |
| Gross operating margin | 9900 | €866,529 | €970,290 | +€103,761 | +12.0% |
| Operating profit (loss) | 9901 | -€87,930 | €84,488 | +€172,419 | |
| Financial income | 75/76B | €318,286 | €304,312 | -€13,974 | -4.4% |
| Recurring financial income | 75 | €318,286 | €304,312 | -€13,974 | -4.4% |
| Financial charges | 65/66B | €252,372 | €310,319 | +€57,947 | +23.0% |
| Recurring financial charges | 65 | €252,372 | €310,319 | +€57,947 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,016 | €78,482 | +€100,498 | |
| Transfer from deferred taxes | 780 | €102,074 | €102,074 | = | 0.0% |
| Income taxes | 67/77 | €61,676 | €137,640 | +€75,964 | +123.2% |
| Profit (loss) for the period | 9904 | €18,381 | €42,915 | +€24,534 | +133.5% |
| Transfer from tax-exempt reserves | 789 | €306,221 | €306,221 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €324,602 | €349,136 | +€24,534 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.