JASPER: 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.
JASPER
Largest movements
- Tangible fixed assets -€6,100
down €6,100 (-21.0%), from €29,096 to €22,996
- Cash +€1,876
up €1,876 (+40.3%), from €4,651 to €6,527
mainly Trade debts (+€20,958) and Depreciation (+€6,100)
- Receivables within one year +€1,797
new in 2025: €1,797
- Trade debts +€20,958
up €20,958 (+10216.1%), from €205 to €21,163
- Other debts -€7,302
down €7,302 (-41.6%), from €17,545 to €10,243
- Profit (loss) carried forward -€5,411
down €5,411 (-203.1%), from -€2,664 to -€8,076
- Debts after one year -€4,668
down €4,668 (-23.0%), from €20,287 to €15,619
- Tax, wage and social debts -€4,441
down €4,441 (-60.5%), from €7,344 to €2,903
of which Taxes: -€4,020
- Gross operating margin -€9,393
down €9,393 (-20.7%), from €45,465 to €36,072
- Staff costs +€6,825
up €6,825 (+31.3%), from €21,774 to €28,600
- Other operating charges -€5,812
down €5,812 (-89.3%), from €6,507 to €695
- Financial charges +€4,711
up €4,711 (+342.0%), from €1,377 to €6,089
- Depreciation +€4,696
up €4,696 (+334.5%), from €1,404 to €6,100
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 | €60,061 | €57,634 | -€2,427 | -4.0% |
| Fixed assets | 21/28 | €33,096 | €26,996 | -€6,100 | -18.4% |
| Tangible fixed assets | 22/27 | €29,096 | €22,996 | -€6,100 | -21.0% |
| Furniture and vehicles | 24 | €29,096 | €22,996 | -€6,100 | -21.0% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €26,965 | €30,637 | +€3,673 | +13.6% |
| Stocks and contracts in progress | 3 | €22,313 | €22,313 | = | 0.0% |
| Stocks | 30/36 | €22,313 | €22,313 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,797 | +€1,797 | |
| Other amounts receivable | 41 | - | €1,797 | +€1,797 | |
| Cash at bank and in hand | 54/58 | €4,651 | €6,527 | +€1,876 | +40.3% |
| Total equity and liabilities | 10/49 | €60,061 | €57,634 | -€2,427 | -4.0% |
| Equity | 10/15 | €10,396 | €4,984 | -€5,411 | -52.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €6,860 | €6,860 | = | 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% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,664 | -€8,076 | -€5,411 | -203.1% |
| Amounts payable | 17/49 | €49,665 | €52,649 | +€2,984 | +6.0% |
| Amounts payable after more than one year | 17 | €20,287 | €15,619 | -€4,668 | -23.0% |
| Financial debts | 170/4 | €20,287 | €15,619 | -€4,668 | -23.0% |
| Amounts payable within one year | 42/48 | €29,378 | €37,030 | +€7,651 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €4,284 | €2,720 | -€1,564 | -36.5% |
| Trade debts | 44 | €205 | €21,163 | +€20,958 | +10216.1% |
| Suppliers | 440/4 | €205 | €21,163 | +€20,958 | +10216.1% |
| Taxes, remuneration and social security | 45 | €7,344 | €2,903 | -€4,441 | -60.5% |
| Taxes | 450/3 | €6,923 | €2,903 | -€4,020 | -58.1% |
| Remuneration and social security | 454/9 | €421 | - | -€421 | |
| Other amounts payable | 47/48 | €17,545 | €10,243 | -€7,302 | -41.6% |
| Non-recurring operating income | 76A | €2,479 | - | -€2,479 | |
| Remuneration, social security and pensions | 62 | €21,774 | €28,600 | +€6,825 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €6,100 | +€4,696 | +334.5% |
| Other operating charges | 640/8 | €6,507 | €695 | -€5,812 | -89.3% |
| Gross operating margin | 9900 | €45,465 | €36,072 | -€9,393 | -20.7% |
| Operating profit (loss) | 9901 | €15,780 | €677 | -€15,102 | -95.7% |
| Financial charges | 65/66B | €1,377 | €6,089 | +€4,711 | +342.0% |
| Recurring financial charges | 65 | €1,377 | €6,089 | +€4,711 | +342.0% |
| Profit (loss) for the period before taxes | 9903 | €14,402 | -€5,411 | -€19,813 | |
| Profit (loss) for the period | 9904 | €14,402 | -€5,411 | -€19,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,402 | -€5,411 | -€19,813 |
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 7 October 2026 via checked.be.