JASPART: 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.
JASPART
Largest movements
- Receivables within one year +€154
up €154 (+58.7%), from €262 to €415
- Other debts +€777
up €777 (+9.5%), from €8,198 to €8,975
- Profit (loss) carried forward -€632
down €632 (-1.8%), from -€35,377 to -€36,009
- Short-term financial debts +€9
up €9 (+0.1%), from €6,980 to €6,989
- Financial charges -€963
down €963 (-75.2%), from €1,280 to €317
- Gross operating margin +€394
up €394 (+55.6%), from -€709 to -€315
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262 | €415 | +€154 | +58.7% |
| Current assets | 29/58 | €262 | €415 | +€154 | +58.7% |
| Amounts receivable within one year | 40/41 | €262 | €415 | +€154 | +58.7% |
| Trade receivables | 40 | €262 | €415 | +€154 | +58.7% |
| Total equity and liabilities | 10/49 | €262 | €415 | +€154 | +58.7% |
| Equity | 10/15 | -€14,917 | -€15,549 | -€632 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,377 | -€36,009 | -€632 | -1.8% |
| Amounts payable | 17/49 | €15,179 | €15,964 | +€785 | +5.2% |
| Amounts payable within one year | 42/48 | €15,179 | €15,964 | +€785 | +5.2% |
| Financial debts | 43 | €6,980 | €6,989 | +€9 | +0.1% |
| Credit institutions | 430/8 | €6,980 | €6,989 | +€9 | +0.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,198 | €8,975 | +€777 | +9.5% |
| Gross operating margin | 9900 | -€709 | -€315 | +€394 | +55.6% |
| Operating profit (loss) | 9901 | -€709 | -€315 | +€394 | +55.6% |
| Financial charges | 65/66B | €1,280 | €317 | -€963 | -75.2% |
| Recurring financial charges | 65 | €1,280 | €317 | -€963 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,989 | -€632 | +€1,357 | +68.2% |
| Profit (loss) for the period | 9904 | -€1,989 | -€632 | +€1,357 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,989 | -€632 | +€1,357 | +68.2% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.