JASPERCO: 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.
JASPERCO
Largest movements
- Cash +€6,544
up €6,544 (+154.1%), from €4,246 to €10,790
mainly Other debts (+€2,666) and Depreciation (+€1,655)
- Tangible fixed assets -€1,655
down €1,655 (-1.2%), from €136,115 to €134,460
of which Plant, machinery and equipment: -€1,655
- Other debts +€2,666
up €2,666 (+155.1%), from €1,719 to €4,385
- Trade debts +€1,472
up €1,472 (+22.3%), from €6,589 to €8,061
- Gross operating margin -€986
down €986 (-10.1%), from €9,780 to €8,794
- Purchases and services +€986
up €986 (+17.7%), from €5,580 to €6,566
- Financial charges -€864
down €864 (-23.8%), from €3,636 to €2,772
- Depreciation +€856
up €856 (+107.1%), from €799 to €1,655
- Taxes -€282
down €282 (-37.5%), from €752 to €470
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 | €141,165 | €146,782 | +€5,617 | +4.0% |
| Fixed assets | 21/28 | €136,115 | €134,460 | -€1,655 | -1.2% |
| Tangible fixed assets | 22/27 | €136,115 | €134,460 | -€1,655 | -1.2% |
| Land and buildings | 22 | €131,237 | €131,237 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,878 | €3,223 | -€1,655 | -33.9% |
| Current assets | 29/58 | €5,050 | €12,322 | +€7,272 | +144.0% |
| Amounts receivable within one year | 40/41 | - | €700 | +€700 | |
| Other amounts receivable | 41 | - | €700 | +€700 | |
| Cash at bank and in hand | 54/58 | €4,246 | €10,790 | +€6,544 | +154.1% |
| Deferred charges and accrued income | 490/1 | €804 | €832 | +€28 | +3.5% |
| Total equity and liabilities | 10/49 | €141,165 | €146,782 | +€5,617 | +4.0% |
| Equity | 10/15 | €70,792 | €71,966 | +€1,174 | +1.7% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Capital | 10 | €31,000 | €31,000 | = | 0.0% |
| Issued capital | 100 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Legal reserve | 130 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,692 | €37,866 | +€1,174 | +3.2% |
| Investment grants | 15 | - | €0 | = | |
| Amounts payable | 17/49 | €70,373 | €74,816 | +€4,443 | +6.3% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,093 | €12,896 | +€3,803 | +41.8% |
| Trade debts | 44 | €6,589 | €8,061 | +€1,472 | +22.3% |
| Suppliers | 440/4 | €6,589 | €8,061 | +€1,472 | +22.3% |
| Taxes, remuneration and social security | 45 | €785 | €450 | -€335 | -42.7% |
| Taxes | 450/3 | €785 | €450 | -€335 | -42.7% |
| Other amounts payable | 47/48 | €1,719 | €4,385 | +€2,666 | +155.1% |
| Accrued charges and deferred income | 492/3 | €1,280 | €1,920 | +€640 | +50.0% |
| Turnover | 70 | €15,360 | €15,360 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,580 | €6,566 | +€986 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €1,655 | +€856 | +107.1% |
| Other operating charges | 640/8 | €2,640 | €2,723 | +€83 | +3.1% |
| Gross operating margin | 9900 | €9,780 | €8,794 | -€986 | -10.1% |
| Operating profit (loss) | 9901 | €6,341 | €4,416 | -€1,925 | -30.4% |
| Financial charges | 65/66B | €3,636 | €2,772 | -€864 | -23.8% |
| Recurring financial charges | 65 | €3,636 | €2,772 | -€864 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €2,705 | €1,644 | -€1,061 | -39.2% |
| Income taxes | 67/77 | €752 | €470 | -€282 | -37.5% |
| Profit (loss) for the period | 9904 | €1,953 | €1,174 | -€779 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,953 | €1,174 | -€779 | -39.9% |
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 3 October 2026 via checked.be.