JASPERS MOTORS: 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.
What changed
JASPERS MOTORS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€70,276
2024 · €84,468-€14,192
Equity
€299,011
2024 · €228,734+€70,276
Cash
€7,578
2024 · €192+€7,386
Balance sheet total
€2.7m
2024 · €2.0m+€725,698
Largest movements
Assets
- Tangible fixed assets +€675,294
up €675,294 (+48.8%), from €1.4m to €2.1m
of which Land and buildings: +€693,986
Equity and liabilities
- Debts after one year +€554,141
up €554,141 (+51.2%), from €1.1m to €1.6m
- Profit (loss) carried forward +€70,276
up €70,276 (+38.7%), from €181,434 to €251,711
- Other debts +€51,812
up €51,812 (+28.3%), from €182,900 to €234,712
- Trade debts +€42,548
up €42,548 (+84.6%), from €50,275 to €92,823
Income statement
- Gross operating margin +€40,956
up €40,956 (+11.1%), from €367,428 to €408,384
- Financial charges +€24,031
up €24,031 (+37.2%), from €64,532 to €88,563
- Staff costs +€18,563
up €18,563 (+19.8%), from €93,989 to €112,551
- Depreciation +€6,157
up €6,157 (+6.4%), from €96,184 to €102,340
- Financial income -€4,110
down €4,110 (-84.1%), from €4,885 to €775
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.
Result 2024
€84,468
Gross operating margin
+€40,956
Staff costs
-€18,563
Depreciation
-€6,157
Write-downs
-€3,325
Other operating charges
-€2,908
Financial income
-€4,110
Financial charges
-€24,031
Taxes
+€3,946
Result 2025
€70,276
raises the resultlowers the result
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.
From operations
+€231,231
Investment
-€781,134
Financing
+€557,289
Cash 2024
€192
From operations (derived)
+€231,231
Net result for the year
+€70,276
Depreciation
+€102,340
Stocks and contracts
-€14,540
Receivables within one year
-€21,631
Deferred charges and accrued income
-€3,346
Trade debts
+€42,548
Tax, wage and social debts
+€2,720
Advances received
-€4,405
Other debts
+€51,812
Accrued charges and deferred income
+€5,458
Investment (derived)
-€781,134
Investment in fixed assets (net)
-€781,134
Financing
+€557,289
Debts after one year
+€554,141
Current portion of long-term debt
+€23,845
Short-term financial debts
-€20,696
Cash 2025
€7,578
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,959,069 | €2,684,767 | +€725,698 | +37.0% |
| Fixed assets | 21/28 | €1,383,351 | €2,062,145 | +€678,794 | +49.1% |
| Tangible fixed assets | 22/27 | €1,383,128 | €2,058,422 | +€675,294 | +48.8% |
| Land and buildings | 22 | €1,329,354 | €2,023,340 | +€693,986 | +52.2% |
| Plant, machinery and equipment | 23 | €26,409 | €13,552 | -€12,857 | -48.7% |
| Furniture and vehicles | 24 | €27,365 | €21,530 | -€5,835 | -21.3% |
| Financial fixed assets | 28 | €223 | €3,723 | +€3,500 | +1,567% |
| Current assets | 29/58 | €575,718 | €622,622 | +€46,904 | +8.1% |
| Stocks and contracts in progress | 3 | €520,433 | €534,972 | +€14,540 | +2.8% |
| Stocks | 30/36 | €520,433 | €534,972 | +€14,540 | +2.8% |
| Amounts receivable within one year | 40/41 | €38,723 | €60,354 | +€21,631 | +55.9% |
| Trade receivables | 40 | €28,690 | €46,375 | +€17,685 | +61.6% |
| Other amounts receivable | 41 | €10,033 | €13,979 | +€3,946 | +39.3% |
| Cash at bank and in hand | 54/58 | €192 | €7,578 | +€7,386 | +3,847% |
| Deferred charges and accrued income | 490/1 | €16,371 | €19,717 | +€3,346 | +20.4% |
| Total equity and liabilities | 10/49 | €1,959,069 | €2,684,767 | +€725,698 | +37.0% |
| Equity | 10/15 | €228,734 | €299,011 | +€70,276 | +30.7% |
| Contributions | 10/11 | €43,000 | €43,000 | = | 0.0% |
| Reserves | 13 | €4,300 | €4,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,300 | €4,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,300 | €4,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,434 | €251,711 | +€70,276 | +38.7% |
| Amounts payable | 17/49 | €1,730,335 | €2,385,756 | +€655,421 | +37.9% |
| Amounts payable after more than one year | 17 | €1,082,148 | €1,636,289 | +€554,141 | +51.2% |
| Financial debts | 170/4 | €1,082,148 | €1,636,289 | +€554,141 | +51.2% |
| Amounts payable within one year | 42/48 | €644,749 | €740,572 | +€95,823 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €92,729 | €116,574 | +€23,845 | +25.7% |
| Financial debts | 43 | €265,812 | €245,116 | -€20,696 | -7.8% |
| Credit institutions | 430/8 | €265,812 | €245,116 | -€20,696 | -7.8% |
| Trade debts | 44 | €50,275 | €92,823 | +€42,548 | +84.6% |
| Suppliers | 440/4 | €50,275 | €92,823 | +€42,548 | +84.6% |
| Advances received on contracts in progress | 46 | €27,437 | €23,031 | -€4,405 | -16.1% |
| Taxes, remuneration and social security | 45 | €25,596 | €28,316 | +€2,720 | +10.6% |
| Taxes | 450/3 | €12,940 | €8,633 | -€4,307 | -33.3% |
| Remuneration and social security | 454/9 | €12,656 | €19,682 | +€7,027 | +55.5% |
| Other amounts payable | 47/48 | €182,900 | €234,712 | +€51,812 | +28.3% |
| Accrued charges and deferred income | 492/3 | €3,437 | €8,895 | +€5,458 | +159% |
| Remuneration, social security and pensions | 62 | €93,989 | €112,551 | +€18,563 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,184 | €102,340 | +€6,157 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,325 | +€3,325 | |
| Other operating charges | 640/8 | €12,373 | €15,282 | +€2,908 | +23.5% |
| Gross operating margin | 9900 | €367,428 | €408,384 | +€40,956 | +11.1% |
| Operating profit (loss) | 9901 | €164,882 | €174,886 | +€10,003 | +6.1% |
| Financial income | 75/76B | €4,885 | €775 | -€4,110 | -84.1% |
| Recurring financial income | 75 | €4,885 | €775 | -€4,110 | -84.1% |
| Financial charges | 65/66B | €64,532 | €88,563 | +€24,031 | +37.2% |
| Recurring financial charges | 65 | €64,532 | €88,563 | +€24,031 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €105,235 | €87,097 | -€18,138 | -17.2% |
| Income taxes | 67/77 | €20,767 | €16,821 | -€3,946 | -19.0% |
| Profit (loss) for the period | 9904 | €84,468 | €70,276 | -€14,192 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,468 | €70,276 | -€14,192 | -16.8% |
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 25 October 2026 via checked.be.