JASTE: 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.
JASTE
Largest movements
- Tangible fixed assets -€43,205
down €43,205 (-13.7%), from €314,477 to €271,272
of which Other tangible fixed assets: -€27,741
- Receivables within one year +€15,767
up €15,767 (+350%), from €4,505 to €20,272
of which Trade receivables: +€15,766
- Cash -€12,715
down €12,715 (-71.2%), from €17,862 to €5,147
mainly Net result for the year (-€38,624) and Receivables within one year (-€15,767)
- Stocks and contracts +€5,155
up €5,155 (+64.9%), from €7,949 to €13,104
- Profit (loss) carried forward -€38,624
down €38,624 (-30.3%), from -€127,456 to -€166,080
- Trade debts +€6,304
up €6,304 (+12.7%), from €49,582 to €55,887
- Staff costs -€31,263
down €31,263 (-37.8%), from €82,649 to €51,387
- Gross operating margin -€11,068
down €11,068 (-14.6%), from €75,616 to €64,548
- Financial charges -€918
down €918 (-10.6%), from €8,630 to €7,712
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 | €348,502 | €312,238 | -€36,263 | -10.4% |
| Fixed assets | 21/28 | €316,489 | €273,010 | -€43,479 | -13.7% |
| Intangible fixed assets | 21 | €2,012 | €1,738 | -€274 | -13.6% |
| Tangible fixed assets | 22/27 | €314,477 | €271,272 | -€43,205 | -13.7% |
| Plant, machinery and equipment | 23 | €78,987 | €67,473 | -€11,514 | -14.6% |
| Furniture and vehicles | 24 | €31,346 | €27,396 | -€3,951 | -12.6% |
| Other tangible fixed assets | 26 | €204,144 | €176,403 | -€27,741 | -13.6% |
| Current assets | 29/58 | €32,012 | €39,228 | +€7,216 | +22.5% |
| Stocks and contracts in progress | 3 | €7,949 | €13,104 | +€5,155 | +64.9% |
| Stocks | 30/36 | €7,949 | €13,104 | +€5,155 | +64.9% |
| Amounts receivable within one year | 40/41 | €4,505 | €20,272 | +€15,767 | +350% |
| Trade receivables | 40 | €4,497 | €20,263 | +€15,766 | +351% |
| Other amounts receivable | 41 | €9 | €10 | +€1 | +11.7% |
| Cash at bank and in hand | 54/58 | €17,862 | €5,147 | -€12,715 | -71.2% |
| Deferred charges and accrued income | 490/1 | €1,696 | €704 | -€992 | -58.5% |
| Total equity and liabilities | 10/49 | €348,502 | €312,238 | -€36,263 | -10.4% |
| Equity | 10/15 | -€77,456 | -€116,080 | -€38,624 | -49.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,456 | -€166,080 | -€38,624 | -30.3% |
| Amounts payable | 17/49 | €425,957 | €428,318 | +€2,361 | +0.6% |
| Amounts payable after more than one year | 17 | €362,442 | €360,239 | -€2,203 | -0.6% |
| Financial debts | 170/4 | €62,442 | €60,239 | -€2,203 | -3.5% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,515 | €67,079 | +€3,563 | +5.6% |
| Trade debts | 44 | €49,582 | €55,887 | +€6,304 | +12.7% |
| Suppliers | 440/4 | €49,582 | €55,887 | +€6,304 | +12.7% |
| Taxes, remuneration and social security | 45 | €13,933 | €10,846 | -€3,087 | -22.2% |
| Taxes | 450/3 | €4,895 | €4,056 | -€838 | -17.1% |
| Remuneration and social security | 454/9 | €9,038 | €6,789 | -€2,249 | -24.9% |
| Other amounts payable | 47/48 | - | €346 | +€346 | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €82,649 | €51,387 | -€31,263 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,091 | €43,978 | -€114 | -0.3% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €75,616 | €64,548 | -€11,068 | -14.6% |
| Operating profit (loss) | 9901 | -€51,250 | -€30,944 | +€20,306 | +39.6% |
| Financial income | 75/76B | €29 | €32 | +€3 | +11.6% |
| Recurring financial income | 75 | €29 | €32 | +€3 | +11.6% |
| Financial charges | 65/66B | €8,630 | €7,712 | -€918 | -10.6% |
| Recurring financial charges | 65 | €8,630 | €7,712 | -€918 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€59,852 | -€38,624 | +€21,228 | +35.5% |
| Profit (loss) for the period | 9904 | -€59,852 | -€38,624 | +€21,228 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,852 | -€38,624 | +€21,228 | +35.5% |
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 18 October 2026 via checked.be.