JASPER BEAURAIN CONSULTING: 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.
JASPER BEAURAIN CONSULTING
Largest movements
- Cash +€81,778
up €81,778 (+73.7%), from €110,960 to €192,738
mainly Net result for the year (+€80,065) and Tax, wage and social debts (+€1,943)
- Reserves +€80,065
up €80,065 (+44.2%), from €181,318 to €261,383
No income-statement line moved by more than 1% of the activity.
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.
Derived cash bridge
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 | €192,102 | €273,997 | +€81,896 | +42.6% |
| Fixed assets | 21/28 | €3,183 | €1,284 | -€1,899 | -59.7% |
| Tangible fixed assets | 22/27 | €3,183 | €1,284 | -€1,899 | -59.7% |
| Plant, machinery and equipment | 23 | €528 | €303 | -€225 | -42.5% |
| Furniture and vehicles | 24 | €1,844 | €465 | -€1,379 | -74.8% |
| Other tangible fixed assets | 26 | €812 | €516 | -€295 | -36.4% |
| Current assets | 29/58 | €188,918 | €272,713 | +€83,795 | +44.4% |
| Amounts receivable within one year | 40/41 | €25,700 | €27,679 | +€1,978 | +7.7% |
| Trade receivables | 40 | €25,700 | €27,679 | +€1,978 | +7.7% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €110,960 | €192,738 | +€81,778 | +73.7% |
| Deferred charges and accrued income | 490/1 | €2,258 | €2,297 | +€39 | +1.7% |
| Total equity and liabilities | 10/49 | €192,102 | €273,997 | +€81,896 | +42.6% |
| Equity | 10/15 | €183,818 | €263,883 | +€80,065 | +43.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €181,318 | €261,383 | +€80,065 | +44.2% |
| Distributable reserves | 133 | €181,318 | €261,383 | +€80,065 | +44.2% |
| Amounts payable | 17/49 | €8,284 | €10,114 | +€1,831 | +22.1% |
| Amounts payable within one year | 42/48 | €7,344 | €10,114 | +€2,770 | +37.7% |
| Trade debts | 44 | €21 | €880 | +€858 | +4,045% |
| Suppliers | 440/4 | €21 | €880 | +€858 | +4,045% |
| Taxes, remuneration and social security | 45 | €7,292 | €9,235 | +€1,943 | +26.6% |
| Taxes | 450/3 | €7,292 | €9,235 | +€1,943 | +26.6% |
| Other amounts payable | 47/48 | €31 | - | -€31 | |
| Accrued charges and deferred income | 492/3 | €940 | - | -€940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,899 | €1,899 | = | 0.0% |
| Other operating charges | 640/8 | €300 | €999 | +€699 | +233% |
| Gross operating margin | 9900 | €106,098 | €105,426 | -€672 | -0.6% |
| Operating profit (loss) | 9901 | €103,900 | €102,528 | -€1,371 | -1.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €609 | €336 | -€273 | -44.9% |
| Recurring financial charges | 65 | €609 | €336 | -€273 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €103,290 | €102,192 | -€1,098 | -1.1% |
| Income taxes | 67/77 | €22,446 | €22,127 | -€319 | -1.4% |
| Profit (loss) for the period | 9904 | €80,845 | €80,065 | -€780 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,845 | €80,065 | -€780 | -1.0% |
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 30 October 2026 via checked.be.