JASPERS B.V.B.A.: 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 B.V.B.A.
Largest movements
- Cash +€9,452
up €9,452 (+85.1%), from €11,102 to €20,554
mainly Contributions, distributions and other (+€50,000) and Depreciation (+€12,584)
- Tangible fixed assets -€9,105
down €9,105 (-58.7%), from €15,512 to €6,407
of which Furniture and vehicles: -€8,724
- Receivables within one year +€4,070
up €4,070 (+17.9%), from €22,750 to €26,820
of which Trade receivables: +€2,815
- Intangible fixed assets -€3,479
down €3,479 (-10.3%), from €33,744 to €30,265
- Contributions +€50,000
up €50,000 (+269%), from €18,592 to €68,592
of which Contributions outside capital: +€50,000
- Other debts -€47,050
down €47,050 (-33.1%), from €142,353 to €95,303
- Financial charges +€2,429
up €2,429 (+548%), from €443 to €2,872
of which Non-recurring financial charges: +€2,603
- Purchases and services -€1,657
down €1,657 (-4.9%), from €33,826 to €32,169
- Depreciation -€1,415
down €1,415 (-10.1%), from €13,999 to €12,584
- Other operating charges +€1,008
new in 2024: €1,008
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,175 | €181,623 | -€552 | -0.3% |
| Fixed assets | 21/28 | €148,323 | €134,249 | -€14,074 | -9.5% |
| Intangible fixed assets | 21 | €33,744 | €30,265 | -€3,479 | -10.3% |
| Tangible fixed assets | 22/27 | €15,512 | €6,407 | -€9,105 | -58.7% |
| Land and buildings | 22 | €2,043 | €1,662 | -€381 | -18.6% |
| Plant, machinery and equipment | 23 | €2,184 | €2,184 | = | 0.0% |
| Furniture and vehicles | 24 | €11,285 | €2,561 | -€8,724 | -77.3% |
| Financial fixed assets | 28 | €99,067 | €97,577 | -€1,490 | -1.5% |
| Current assets | 29/58 | €33,852 | €47,374 | +€13,522 | +39.9% |
| Amounts receivable within one year | 40/41 | €22,750 | €26,820 | +€4,070 | +17.9% |
| Trade receivables | 40 | €22,750 | €25,565 | +€2,815 | +12.4% |
| Other amounts receivable | 41 | - | €1,255 | +€1,255 | |
| Cash at bank and in hand | 54/58 | €11,102 | €20,554 | +€9,452 | +85.1% |
| Total equity and liabilities | 10/49 | €182,175 | €181,623 | -€552 | -0.3% |
| Equity | 10/15 | -€18,331 | €30,631 | +€48,962 | |
| Contributions | 10/11 | €18,592 | €68,592 | +€50,000 | +269% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | - | €50,000 | +€50,000 | |
| Other | 1109/19 | - | €50,000 | +€50,000 | |
| Reserves | 13 | €2,138 | €2,138 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,101 | €2,101 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €242 | €242 | = | 0.0% |
| Distributable reserves | 133 | €37 | €37 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,061 | -€40,099 | -€1,038 | -2.7% |
| Amounts payable | 17/49 | €200,506 | €150,992 | -€49,514 | -24.7% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €147,056 | €98,540 | -€48,516 | -33.0% |
| Trade debts | 44 | €1,924 | €1,121 | -€803 | -41.7% |
| Suppliers | 440/4 | €1,924 | €1,121 | -€803 | -41.7% |
| Taxes, remuneration and social security | 45 | €2,779 | €2,116 | -€663 | -23.9% |
| Taxes | 450/3 | €2,779 | €2,116 | -€663 | -23.9% |
| Other amounts payable | 47/48 | €142,353 | €95,303 | -€47,050 | -33.1% |
| Accrued charges and deferred income | 492/3 | €3,450 | €2,452 | -€998 | -28.9% |
| Turnover | 70 | €44,175 | €44,080 | -€95 | -0.2% |
| Non-recurring operating income | 76A | €1,163 | - | -€1,163 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,826 | €32,169 | -€1,657 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,999 | €12,584 | -€1,415 | -10.1% |
| Other operating charges | 640/8 | - | €1,008 | +€1,008 | |
| Gross operating margin | 9900 | €11,512 | €11,909 | +€397 | +3.4% |
| Operating profit (loss) | 9901 | -€2,487 | -€1,683 | +€804 | +32.3% |
| Financial income | 75/76B | €3,378 | €3,517 | +€139 | +4.1% |
| Recurring financial income | 75 | €3,378 | €3,517 | +€139 | +4.1% |
| Financial charges | 65/66B | €443 | €2,872 | +€2,429 | +548% |
| Recurring financial charges | 65 | €443 | €269 | -€174 | -39.3% |
| Non-recurring financial charges | 66B | - | €2,603 | +€2,603 | |
| Profit (loss) for the period before taxes | 9903 | €448 | -€1,038 | -€1,486 | |
| Profit (loss) for the period | 9904 | €448 | -€1,038 | -€1,486 | |
| Profit (loss) for the period to be appropriated | 9905 | €448 | -€1,038 | -€1,486 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.