JASPARS BEHEER: 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.
JASPARS BEHEER
Largest movements
- Cash +€6,641
up €6,641 (+1.9%), from €350,554 to €357,194
mainly Receivables within one year (+€6,318) and Net result for the year (+€323)
- Receivables within one year -€6,318
down €6,318 (-100%), from €6,318 to €0
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,403
up €1,403 (+31.5%), from -€4,448 to -€3,045
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,122 | €518,444 | +€323 | +0.1% |
| Fixed assets | 21/28 | €11,250 | €11,250 | = | 0.0% |
| Financial fixed assets | 28 | €11,250 | €11,250 | = | 0.0% |
| Current assets | 29/58 | €506,872 | €507,194 | +€323 | +0.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,318 | €0 | -€6,318 | -100% |
| Other amounts receivable | 41 | €6,318 | €0 | -€6,318 | -100% |
| Cash at bank and in hand | 54/58 | €350,554 | €357,194 | +€6,641 | +1.9% |
| Total equity and liabilities | 10/49 | €518,122 | €518,444 | +€323 | +0.1% |
| Equity | 10/15 | €515,322 | €515,644 | +€323 | +0.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €500,221 | €500,221 | = | 0.0% |
| Distributable reserves | 133 | €500,221 | €500,221 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,900 | -€2,577 | +€323 | +11.1% |
| Amounts payable | 17/49 | €2,800 | €2,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,800 | €2,800 | = | 0.0% |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Gross operating margin | 9900 | -€4,448 | -€3,045 | +€1,403 | +31.5% |
| Operating profit (loss) | 9901 | -€4,920 | -€3,532 | +€1,388 | +28.2% |
| Financial income | 75/76B | €3,900 | €3,900 | = | 0.0% |
| Recurring financial income | 75 | €3,900 | €3,900 | = | 0.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,065 | €323 | +€1,388 | |
| Profit (loss) for the period | 9904 | -€1,065 | €323 | +€1,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,065 | €323 | +€1,388 |
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 29 October 2026 via checked.be.