JASSIN: 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.
JASSIN
Largest movements
- Tangible fixed assets -€17,675
down €17,675 (-13.2%), from €134,401 to €116,726
of which Furniture and vehicles: -€12,845
- Deferred charges and accrued income +€2,782
new in 2024: €2,782
- Cash +€2,654
up €2,654 (+81.0%), from €3,275 to €5,929
mainly Depreciation (+€9,635) and Investment in fixed assets (net) (+€8,041)
- Debts after one year -€13,655
down €13,655 (-15.3%), from €89,174 to €75,520
- Profit (loss) carried forward +€5,823
up €5,823 (+4.5%), from -€130,035 to -€124,212
- Other debts -€5,659
down €5,659 (-19.9%), from €28,452 to €22,793
- Tax, wage and social debts +€2,495
up €2,495 (+3.2%), from €76,882 to €79,377
of which Taxes: +€4,795
- Gross operating margin -€8,535
down €8,535 (-21.8%), from €39,086 to €30,551
- Taxes +€4,747
up €4,747 (+2317.2%), from €205 to €4,952
- Depreciation -€4,112
down €4,112 (-29.9%), from €13,746 to €9,635
- Financial charges -€3,886
down €3,886 (-49.5%), from €7,857 to €3,971
- Other operating charges +€408
up €408 (+25.2%), from €1,622 to €2,030
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 | €162,367 | €152,488 | -€9,879 | -6.1% |
| Fixed assets | 21/28 | €140,343 | €122,668 | -€17,675 | -12.6% |
| Tangible fixed assets | 22/27 | €134,401 | €116,726 | -€17,675 | -13.2% |
| Land and buildings | 22 | €116,630 | €111,909 | -€4,721 | -4.0% |
| Plant, machinery and equipment | 23 | €523 | €413 | -€110 | -21.0% |
| Furniture and vehicles | 24 | €17,248 | €4,404 | -€12,845 | -74.5% |
| Financial fixed assets | 28 | €5,942 | €5,942 | = | 0.0% |
| Current assets | 29/58 | €22,024 | €29,820 | +€7,796 | +35.4% |
| Stocks and contracts in progress | 3 | €10,983 | €12,023 | +€1,040 | +9.5% |
| Stocks | 30/36 | €10,983 | €12,023 | +€1,040 | +9.5% |
| Amounts receivable within one year | 40/41 | €7,766 | €9,086 | +€1,320 | +17.0% |
| Trade receivables | 40 | €7,090 | €7,215 | +€124 | +1.8% |
| Other amounts receivable | 41 | €675 | €1,872 | +€1,196 | +177.1% |
| Cash at bank and in hand | 54/58 | €3,275 | €5,929 | +€2,654 | +81.0% |
| Deferred charges and accrued income | 490/1 | - | €2,782 | +€2,782 | |
| Total equity and liabilities | 10/49 | €162,367 | €152,488 | -€9,879 | -6.1% |
| Equity | 10/15 | -€109,575 | -€103,752 | +€5,823 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,035 | -€124,212 | +€5,823 | +4.5% |
| Amounts payable | 17/49 | €271,942 | €256,240 | -€15,702 | -5.8% |
| Amounts payable after more than one year | 17 | €89,174 | €75,520 | -€13,655 | -15.3% |
| Financial debts | 170/4 | €89,174 | €75,520 | -€13,655 | -15.3% |
| Amounts payable within one year | 42/48 | €182,768 | €180,720 | -€2,047 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €13,285 | €13,285 | -€0 | 0.0% |
| Trade debts | 44 | €64,149 | €65,266 | +€1,117 | +1.7% |
| Suppliers | 440/4 | €64,149 | €65,266 | +€1,117 | +1.7% |
| Taxes, remuneration and social security | 45 | €76,882 | €79,377 | +€2,495 | +3.2% |
| Taxes | 450/3 | €481 | €5,276 | +€4,795 | +997.8% |
| Remuneration and social security | 454/9 | €76,402 | €74,102 | -€2,300 | -3.0% |
| Other amounts payable | 47/48 | €28,452 | €22,793 | -€5,659 | -19.9% |
| Remuneration, social security and pensions | 62 | €83 | €100 | +€17 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,746 | €9,635 | -€4,112 | -29.9% |
| Other operating charges | 640/8 | €1,622 | €2,030 | +€408 | +25.2% |
| Non-recurring operating charges | 66A | - | €4,041 | +€4,041 | |
| Gross operating margin | 9900 | €39,086 | €30,551 | -€8,535 | -21.8% |
| Operating profit (loss) | 9901 | €23,636 | €14,746 | -€8,890 | -37.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -97.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -97.5% |
| Financial charges | 65/66B | €7,857 | €3,971 | -€3,886 | -49.5% |
| Recurring financial charges | 65 | €7,857 | €3,971 | -€3,886 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €15,781 | €10,775 | -€5,006 | -31.7% |
| Income taxes | 67/77 | €205 | €4,952 | +€4,747 | +2317.2% |
| Profit (loss) for the period | 9904 | €15,576 | €5,823 | -€9,753 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,576 | €5,823 | -€9,753 | -62.6% |
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 11 October 2026 via checked.be.