Jasper Billet: 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 Billet
Largest movements
- Deferred charges and accrued income +€12,990
up €12,990 (+902%), from €1,440 to €14,430
- Cash -€6,836
down €6,836 (-18.2%), from €37,550 to €30,714
mainly Contributions, distributions and other (-€56,000) and Deferred charges and accrued income (-€12,990)
- Receivables within one year +€1,991
up €1,991 (+64.5%), from €3,088 to €5,078
of which Other amounts receivable: +€5,078
- Reserves -€21,490
down €21,490 (-100%), from €21,490 to €0
- Other debts +€18,613
up €18,613 (+114%), from €16,387 to €35,000
- Trade debts +€8,271
up €8,271 (+779%), from €1,061 to €9,333
- Tax, wage and social debts +€2,731
up €2,731 (+50.5%), from €5,410 to €8,141
- Gross operating margin +€31,568
up €31,568 (+153%), from €20,570 to €52,138
- Taxes +€11,016
up €11,016 (+215%), from €5,125 to €16,141
- Financial charges -€691
down €691 (-82.2%), from €841 to €150
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 | €44,849 | €53,165 | +€8,316 | +18.5% |
| Fixed assets | 21/28 | €2,771 | €2,942 | +€171 | +6.2% |
| Tangible fixed assets | 22/27 | €2,771 | €2,942 | +€171 | +6.2% |
| Plant, machinery and equipment | 23 | €1,826 | €1,434 | -€391 | -21.4% |
| Furniture and vehicles | 24 | €945 | €1,507 | +€562 | +59.5% |
| Current assets | 29/58 | €42,078 | €50,223 | +€8,145 | +19.4% |
| Amounts receivable within one year | 40/41 | €3,088 | €5,078 | +€1,991 | +64.5% |
| Trade receivables | 40 | €3,088 | €0 | -€3,088 | -100% |
| Other amounts receivable | 41 | - | €5,078 | +€5,078 | |
| Cash at bank and in hand | 54/58 | €37,550 | €30,714 | -€6,836 | -18.2% |
| Deferred charges and accrued income | 490/1 | €1,440 | €14,430 | +€12,990 | +902% |
| Total equity and liabilities | 10/49 | €44,849 | €53,165 | +€8,316 | +18.5% |
| Equity | 10/15 | €21,990 | €691 | -€21,299 | -96.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €21,490 | €0 | -€21,490 | -100% |
| Distributable reserves | 133 | €21,490 | €0 | -€21,490 | -100% |
| Profit (loss) carried forward | 14 | - | €191 | +€191 | |
| Amounts payable | 17/49 | €22,859 | €52,473 | +€29,615 | +130% |
| Amounts payable within one year | 42/48 | €22,859 | €52,473 | +€29,615 | +130% |
| Trade debts | 44 | €1,061 | €9,333 | +€8,271 | +779% |
| Suppliers | 440/4 | €1,061 | €9,333 | +€8,271 | +779% |
| Taxes, remuneration and social security | 45 | €5,410 | €8,141 | +€2,731 | +50.5% |
| Taxes | 450/3 | €5,410 | €8,141 | +€2,731 | +50.5% |
| Other amounts payable | 47/48 | €16,387 | €35,000 | +€18,613 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €828 | +€434 | +110% |
| Other operating charges | 640/8 | €1,009 | €725 | -€284 | -28.2% |
| Gross operating margin | 9900 | €20,570 | €52,138 | +€31,568 | +153% |
| Operating profit (loss) | 9901 | €19,167 | €50,585 | +€31,418 | +164% |
| Financial income | 75/76B | €1 | €407 | +€406 | +40,565% |
| Recurring financial income | 75 | €1 | €407 | +€406 | +40,565% |
| Financial charges | 65/66B | €841 | €150 | -€691 | -82.2% |
| Recurring financial charges | 65 | €841 | €150 | -€691 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €18,327 | €50,842 | +€32,515 | +177% |
| Income taxes | 67/77 | €5,125 | €16,141 | +€11,016 | +215% |
| Profit (loss) for the period | 9904 | €13,202 | €34,701 | +€21,498 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €13,202 | €34,701 | +€21,498 | +163% |
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.