JASPERS: 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.
JASPERS
Largest movements
- Cash +€285,624
up €285,624 (+33430.5%), from €854 to €286,478
mainly Investment in fixed assets (net) (+€191,710) and Net result for the year (+€89,450)
- Tangible fixed assets -€193,210
down €193,210 (-86.4%), from €223,710 to €30,500
- Profit (loss) carried forward +€204,934
up €204,934, from -€58,670 to €146,264
- Reserves -€115,484
down €115,484 (-76.6%), from €150,788 to €35,305
of which Tax-exempt reserves: -€115,484
- Provisions -€38,450
no longer reported in 2022 (was €38,450)
- Tax, wage and social debts +€35,718
new in 2022: €35,718
- Other debts +€9,147
up €9,147 (+8.0%), from €115,010 to €124,157
- Gross operating margin +€93,970
up €93,970, from -€3,677 to €90,293
- Taxes +€35,718
new in 2022: €35,718
- Depreciation -€8,078
down €8,078 (-84.3%), from €9,578 to €1,500
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,213 | €369,406 | +€91,193 | +32.8% |
| Fixed assets | 21/28 | €223,710 | €30,500 | -€193,210 | -86.4% |
| Tangible fixed assets | 22/27 | €223,710 | €30,500 | -€193,210 | -86.4% |
| Land and buildings | 22 | €223,710 | €30,500 | -€193,210 | -86.4% |
| Current assets | 29/58 | €54,503 | €338,906 | +€284,403 | +521.8% |
| Amounts receivable within one year | 40/41 | €32,279 | €31,059 | -€1,220 | -3.8% |
| Trade receivables | 40 | €31,059 | €31,059 | = | 0.0% |
| Other amounts receivable | 41 | €1,220 | - | -€1,220 | |
| Current investments | 50/53 | €21,369 | €21,369 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €854 | €286,478 | +€285,624 | +33430.5% |
| Total equity and liabilities | 10/49 | €278,213 | €369,406 | +€91,193 | +32.8% |
| Equity | 10/15 | €116,908 | €206,358 | +€89,450 | +76.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €150,788 | €35,305 | -€115,484 | -76.6% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €115,484 | - | -€115,484 | |
| Distributable reserves | 133 | €32,826 | €32,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,670 | €146,264 | +€204,934 | |
| Provisions and deferred taxes | 16 | €38,450 | - | -€38,450 | |
| Deferred taxes | 168 | €38,450 | - | -€38,450 | |
| Amounts payable | 17/49 | €122,855 | €163,048 | +€40,193 | +32.7% |
| Amounts payable within one year | 42/48 | €122,855 | €163,048 | +€40,193 | +32.7% |
| Trade debts | 44 | €7,845 | €3,173 | -€4,672 | -59.6% |
| Suppliers | 440/4 | €7,845 | €3,173 | -€4,672 | -59.6% |
| Taxes, remuneration and social security | 45 | - | €35,718 | +€35,718 | |
| Taxes | 450/3 | - | €35,718 | +€35,718 | |
| Other amounts payable | 47/48 | €115,010 | €124,157 | +€9,147 | +8.0% |
| Non-recurring operating income | 76A | - | €93,290 | +€93,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,578 | €1,500 | -€8,078 | -84.3% |
| Other operating charges | 640/8 | €2,553 | €1,756 | -€797 | -31.2% |
| Gross operating margin | 9900 | -€3,677 | €90,293 | +€93,970 | |
| Operating profit (loss) | 9901 | -€15,809 | €87,037 | +€102,846 | |
| Financial income | 75/76B | €150 | - | -€150 | |
| Recurring financial income | 75 | €150 | - | -€150 | |
| Financial charges | 65/66B | €54 | €319 | +€264 | +488.5% |
| Recurring financial charges | 65 | €54 | €319 | +€264 | +488.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,713 | €86,719 | +€102,431 | |
| Transfer from deferred taxes | 780 | €1,717 | €38,450 | +€36,733 | +2139.5% |
| Income taxes | 67/77 | - | €35,718 | +€35,718 | |
| Profit (loss) for the period | 9904 | -€13,996 | €89,450 | +€103,446 | |
| Transfer from tax-exempt reserves | 789 | €5,156 | €115,484 | +€110,328 | +2139.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,840 | €204,934 | +€213,774 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.