JASS: 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.
JASS
Largest movements
- Cash +€28,850
up €28,850 (+84.7%), from €34,062 to €62,911
mainly Net result for the year (+€26,990) and Debts after one year (+€20,257)
- Receivables within one year +€10,038
up €10,038 (+159.4%), from €6,295 to €16,333
of which Other amounts receivable: +€8,538
- Tangible fixed assets +€7,898
up €7,898 (+22.9%), from €34,452 to €42,349
of which Furniture and vehicles: +€7,787
- Financial fixed assets +€4,755
new in 2024: €4,755
- Debts after one year +€20,257
up €20,257 (+434.5%), from €4,662 to €24,919
- Other debts +€14,611
up €14,611 (+44.3%), from €33,002 to €47,612
- Profit (loss) carried forward +€11,990
up €11,990 (+45.2%), from €26,548 to €38,539
- Tax, wage and social debts -€9,320
down €9,320 (-77.5%), from €12,019 to €2,699
of which Taxes: -€9,691
- Trade debts +€7,943
up €7,943 (+68.8%), from €11,548 to €19,491
- Gross operating margin -€24,065
down €24,065 (-24.2%), from €99,266 to €75,201
- Depreciation +€4,138
up €4,138 (+83.0%), from €4,986 to €9,125
- Staff costs +€2,116
up €2,116 (+6.6%), from €31,881 to €33,997
- Taxes -€1,750
down €1,750 (-35.0%), from €5,000 to €3,250
- Financial charges +€1,025
up €1,025 (+292.1%), from €351 to €1,376
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.
Cash bridge derived
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 | €95,801 | €147,229 | +€51,428 | +53.7% |
| Formation expenses | 20 | €643 | €275 | -€367 | -57.1% |
| Fixed assets | 21/28 | €34,452 | €47,104 | +€12,653 | +36.7% |
| Tangible fixed assets | 22/27 | €34,452 | €42,349 | +€7,898 | +22.9% |
| Land and buildings | 22 | €9,330 | €8,177 | -€1,152 | -12.4% |
| Plant, machinery and equipment | 23 | €19,911 | €21,174 | +€1,263 | +6.3% |
| Furniture and vehicles | 24 | €5,212 | €12,998 | +€7,787 | +149.4% |
| Financial fixed assets | 28 | - | €4,755 | +€4,755 | |
| Current assets | 29/58 | €60,707 | €99,849 | +€39,142 | +64.5% |
| Stocks and contracts in progress | 3 | €20,350 | €20,350 | = | 0.0% |
| Stocks | 30/36 | €20,350 | €20,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,295 | €16,333 | +€10,038 | +159.4% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €6,295 | €14,833 | +€8,538 | +135.6% |
| Cash at bank and in hand | 54/58 | €34,062 | €62,911 | +€28,850 | +84.7% |
| Deferred charges and accrued income | 490/1 | - | €255 | +€255 | |
| Total equity and liabilities | 10/49 | €95,801 | €147,229 | +€51,428 | +53.7% |
| Equity | 10/15 | €32,048 | €44,039 | +€11,990 | +37.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,548 | €38,539 | +€11,990 | +45.2% |
| Amounts payable | 17/49 | €63,753 | €103,190 | +€39,437 | +61.9% |
| Amounts payable after more than one year | 17 | €4,662 | €24,919 | +€20,257 | +434.5% |
| Financial debts | 170/4 | €4,662 | €24,919 | +€20,257 | +434.5% |
| Amounts payable within one year | 42/48 | €59,091 | €77,552 | +€18,460 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €2,523 | €7,750 | +€5,227 | +207.2% |
| Trade debts | 44 | €11,548 | €19,491 | +€7,943 | +68.8% |
| Suppliers | 440/4 | €11,548 | €19,491 | +€7,943 | +68.8% |
| Taxes, remuneration and social security | 45 | €12,019 | €2,699 | -€9,320 | -77.5% |
| Taxes | 450/3 | €10,322 | €631 | -€9,691 | -93.9% |
| Remuneration and social security | 454/9 | €1,696 | €2,068 | +€371 | +21.9% |
| Other amounts payable | 47/48 | €33,002 | €47,612 | +€14,611 | +44.3% |
| Accrued charges and deferred income | 492/3 | - | €720 | +€720 | |
| Remuneration, social security and pensions | 62 | €31,881 | €33,997 | +€2,116 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,986 | €9,125 | +€4,138 | +83.0% |
| Other operating charges | 640/8 | - | €465 | +€465 | |
| Gross operating margin | 9900 | €99,266 | €75,201 | -€24,065 | -24.2% |
| Operating profit (loss) | 9901 | €62,399 | €31,615 | -€30,784 | -49.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €351 | €1,376 | +€1,025 | +292.1% |
| Recurring financial charges | 65 | €351 | €1,376 | +€1,025 | +292.1% |
| Profit (loss) for the period before taxes | 9903 | €62,048 | €30,240 | -€31,808 | -51.3% |
| Income taxes | 67/77 | €5,000 | €3,250 | -€1,750 | -35.0% |
| Profit (loss) for the period | 9904 | €57,048 | €26,990 | -€30,058 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,048 | €26,990 | -€30,058 | -52.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.