Jaspers: 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.
Jaspers
Largest movements
- Cash +€13,322
up €13,322 (+22.2%), from €60,121 to €73,443
mainly Net result for the year (+€13,992) and Tax, wage and social debts (+€6,754)
- Receivables within one year +€3,708
up €3,708 (+113%), from €3,286 to €6,994
of which Trade receivables: +€6,034
- Tangible fixed assets +€3,313
up €3,313 (+45.4%), from €7,294 to €10,607
of which Furniture and vehicles: +€2,671
- Intangible fixed assets -€2,939
no longer reported in 2025 (was €2,939)
- Deferred charges and accrued income +€2,435
up €2,435 (+149%), from €1,636 to €4,071
- Reserves +€13,992
up €13,992 (+22.8%), from €61,480 to €75,472
- Tax, wage and social debts +€6,754
up €6,754 (+92.1%), from €7,332 to €14,086
of which Taxes: +€5,214
- Gross operating margin -€5,040
down €5,040 (-9.7%), from €52,182 to €47,142
- Staff costs +€4,892
up €4,892 (+50.4%), from €9,712 to €14,603
- Depreciation -€4,391
down €4,391 (-50.2%), from €8,749 to €4,358
- Taxes -€1,557
down €1,557 (-24.0%), from €6,490 to €4,933
- Financial charges +€678
up €678 (+57.0%), from €1,190 to €1,868
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 | €77,628 | €97,465 | +€19,838 | +25.6% |
| Fixed assets | 21/28 | €11,384 | €11,757 | +€373 | +3.3% |
| Intangible fixed assets | 21 | €2,939 | - | -€2,939 | |
| Tangible fixed assets | 22/27 | €7,294 | €10,607 | +€3,313 | +45.4% |
| Plant, machinery and equipment | 23 | €941 | €2,083 | +€1,142 | +121% |
| Furniture and vehicles | 24 | €750 | €3,421 | +€2,671 | +356% |
| Other tangible fixed assets | 26 | €5,603 | €5,103 | -€500 | -8.9% |
| Financial fixed assets | 28 | €1,150 | €1,150 | = | 0.0% |
| Current assets | 29/58 | €66,244 | €85,709 | +€19,465 | +29.4% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,286 | €6,994 | +€3,708 | +113% |
| Trade receivables | 40 | €0 | €6,034 | +€6,034 | |
| Other amounts receivable | 41 | €3,286 | €960 | -€2,326 | -70.8% |
| Cash at bank and in hand | 54/58 | €60,121 | €73,443 | +€13,322 | +22.2% |
| Deferred charges and accrued income | 490/1 | €1,636 | €4,071 | +€2,435 | +149% |
| Total equity and liabilities | 10/49 | €77,628 | €97,465 | +€19,838 | +25.6% |
| Equity | 10/15 | €66,480 | €80,472 | +€13,992 | +21.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,480 | €75,472 | +€13,992 | +22.8% |
| Distributable reserves | 133 | €61,480 | €75,472 | +€13,992 | +22.8% |
| Amounts payable | 17/49 | €11,147 | €16,993 | +€5,846 | +52.4% |
| Amounts payable within one year | 42/48 | €11,147 | €16,993 | +€5,846 | +52.4% |
| Trade debts | 44 | €2,834 | €2,066 | -€768 | -27.1% |
| Suppliers | 440/4 | €2,834 | €2,066 | -€768 | -27.1% |
| Taxes, remuneration and social security | 45 | €7,332 | €14,086 | +€6,754 | +92.1% |
| Taxes | 450/3 | €5,227 | €10,441 | +€5,214 | +99.8% |
| Remuneration and social security | 454/9 | €2,105 | €3,645 | +€1,540 | +73.1% |
| Other amounts payable | 47/48 | €981 | €842 | -€140 | -14.2% |
| Non-recurring operating income | 76A | - | €528 | +€528 | |
| Remuneration, social security and pensions | 62 | €9,712 | €14,603 | +€4,892 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,749 | €4,358 | -€4,391 | -50.2% |
| Other operating charges | 640/8 | €6,252 | €6,370 | +€119 | +1.9% |
| Non-recurring operating charges | 66A | €45 | €1,017 | +€972 | +2,161% |
| Gross operating margin | 9900 | €52,182 | €47,142 | -€5,040 | -9.7% |
| Operating profit (loss) | 9901 | €27,425 | €20,792 | -€6,632 | -24.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +125% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +125% |
| Financial charges | 65/66B | €1,190 | €1,868 | +€678 | +57.0% |
| Recurring financial charges | 65 | €1,190 | €1,868 | +€678 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €26,235 | €18,925 | -€7,310 | -27.9% |
| Income taxes | 67/77 | €6,490 | €4,933 | -€1,557 | -24.0% |
| Profit (loss) for the period | 9904 | €19,745 | €13,992 | -€5,753 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,745 | €13,992 | -€5,753 | -29.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.