JASPREET: 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.
JASPREET
Largest movements
- Receivables within one year -€16,530
down €16,530 (-83.6%), from €19,765 to €3,235
of which Trade receivables: -€19,519
- Cash +€7,273
up €7,273 (+45.8%), from €15,888 to €23,161
mainly Receivables within one year (+€16,530) and Net result for the year (+€5,893)
- Stocks and contracts -€5,000
down €5,000 (-5.9%), from €84,170 to €79,170
- Tangible fixed assets -€1,252
no longer reported in 2025 (was €1,252)
- Trade debts -€20,506
down €20,506 (-25.4%), from €80,832 to €60,326
- Profit (loss) carried forward +€5,893
up €5,893 (+55.2%), from €10,671 to €16,563
- Other operating charges -€39,952
down €39,952 (-19.8%), from €201,781 to €161,829
- Gross operating margin -€32,930
down €32,930 (-14.1%), from €233,340 to €200,411
- Staff costs +€25,084
new in 2025: €25,084
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 | €122,876 | €107,366 | -€15,509 | -12.6% |
| Fixed assets | 21/28 | €3,052 | €1,800 | -€1,252 | -41.0% |
| Tangible fixed assets | 22/27 | €1,252 | - | -€1,252 | |
| Furniture and vehicles | 24 | €1,252 | - | -€1,252 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €119,823 | €105,566 | -€14,257 | -11.9% |
| Stocks and contracts in progress | 3 | €84,170 | €79,170 | -€5,000 | -5.9% |
| Stocks | 30/36 | €84,170 | €79,170 | -€5,000 | -5.9% |
| Amounts receivable within one year | 40/41 | €19,765 | €3,235 | -€16,530 | -83.6% |
| Trade receivables | 40 | €19,519 | - | -€19,519 | |
| Other amounts receivable | 41 | €246 | €3,235 | +€2,990 | +1,217% |
| Cash at bank and in hand | 54/58 | €15,888 | €23,161 | +€7,273 | +45.8% |
| Total equity and liabilities | 10/49 | €122,876 | €107,366 | -€15,509 | -12.6% |
| Equity | 10/15 | €29,561 | €35,453 | +€5,893 | +19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290 | €290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €290 | €290 | = | 0.0% |
| Legal reserve | 130 | €290 | €290 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,671 | €16,563 | +€5,893 | +55.2% |
| Amounts payable | 17/49 | €93,315 | €71,913 | -€21,402 | -22.9% |
| Amounts payable within one year | 42/48 | €93,315 | €71,913 | -€21,402 | -22.9% |
| Trade debts | 44 | €80,832 | €60,326 | -€20,506 | -25.4% |
| Suppliers | 440/4 | €80,832 | €60,326 | -€20,506 | -25.4% |
| Taxes, remuneration and social security | 45 | €11,587 | €11,587 | = | 0.0% |
| Remuneration and social security | 454/9 | €11,587 | €11,587 | = | 0.0% |
| Other amounts payable | 47/48 | €896 | - | -€896 | |
| Remuneration, social security and pensions | 62 | - | €25,084 | +€25,084 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €1,252 | -€48 | -3.7% |
| Other operating charges | 640/8 | €201,781 | €161,829 | -€39,952 | -19.8% |
| Gross operating margin | 9900 | €233,340 | €200,411 | -€32,930 | -14.1% |
| Operating profit (loss) | 9901 | €30,260 | €12,246 | -€18,014 | -59.5% |
| Financial charges | 65/66B | €5,760 | €6,353 | +€593 | +10.3% |
| Recurring financial charges | 65 | €5,760 | €6,353 | +€593 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €24,500 | €5,893 | -€18,607 | -75.9% |
| Profit (loss) for the period | 9904 | €24,500 | €5,893 | -€18,607 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,500 | €5,893 | -€18,607 | -75.9% |
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 21 October 2026 via checked.be.