JASUHKI: what changed
What changed
JASUHKI
NACE 96.910, Personal service activities
filed annual accounts (NBB)
Net result for the year
€3,697
2024 · €17,523-€13,826
Equity
€97,339
2024 · €102,444-€5,105
Cash
€207,764
2024 · €130,790+€76,975
Balance sheet total
€329,304
2024 · €261,576+€67,728
Largest movements
Assets
- Cash +€76,975
up €76,975 (+58.9%), from €130,790 to €207,764
mainly Trade debts (+€55,854) and Tax, wage and social debts (+€16,979)
- Receivables within one year -€13,622
down €13,622 (-10.8%), from €126,334 to €112,712
of which Trade receivables: -€32,903
- Deferred charges and accrued income +€7,939
new in 2025: €7,939
- Tangible fixed assets -€3,564
down €3,564 (-80.0%), from €4,452 to €888
of which Furniture and vehicles: -€2,676
Equity and liabilities
- Trade debts +€55,854
up €55,854 (+3,317%), from €1,684 to €57,538
- Tax, wage and social debts +€16,979
up €16,979 (+11.4%), from €148,682 to €165,660
- Profit (loss) carried forward -€5,105
down €5,105 (-5.4%), from €94,352 to €89,247
Income statement
- Gross operating margin -€48,350
down €48,350 (-3.6%), from €1.3m to €1.3m
- Other operating charges -€25,957
down €25,957 (-96.5%), from €26,885 to €928
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,523
Gross operating margin
-€48,350
Staff costs
+€11,610
Depreciation
+€0
Other operating charges
+€25,957
Other operating items
+€372
Financial income
+€3,433
Financial charges
-€8,618
Taxes
+€1,770
Result 2025
€3,697
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€85,776
Investment
€0
Financing
-€8,802
Cash 2024
€130,790
From operations (derived)
+€85,776
Net result for the year
+€3,697
Depreciation
+€3,564
Receivables within one year
+€13,622
Deferred charges and accrued income
-€7,939
Trade debts
+€55,854
Tax, wage and social debts
+€16,979
Financing
-€8,802
Contributions, distributions and other
-€8,802
Cash 2025
€207,764
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,576 | €329,304 | +€67,728 | +25.9% |
| Fixed assets | 21/28 | €4,452 | €888 | -€3,564 | -80.0% |
| Tangible fixed assets | 22/27 | €4,452 | €888 | -€3,564 | -80.0% |
| Plant, machinery and equipment | 23 | €1,777 | €888 | -€888 | -50.0% |
| Furniture and vehicles | 24 | €2,676 | €0 | -€2,676 | -100% |
| Current assets | 29/58 | €257,124 | €328,416 | +€71,292 | +27.7% |
| Amounts receivable within one year | 40/41 | €126,334 | €112,712 | -€13,622 | -10.8% |
| Trade receivables | 40 | €69,734 | €36,831 | -€32,903 | -47.2% |
| Other amounts receivable | 41 | €56,600 | €75,881 | +€19,281 | +34.1% |
| Cash at bank and in hand | 54/58 | €130,790 | €207,764 | +€76,975 | +58.9% |
| Deferred charges and accrued income | 490/1 | - | €7,939 | +€7,939 | |
| Total equity and liabilities | 10/49 | €261,576 | €329,304 | +€67,728 | +25.9% |
| Equity | 10/15 | €102,444 | €97,339 | -€5,105 | -5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,892 | €1,892 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,892 | €1,892 | = | 0.0% |
| Legal reserve | 130 | - | €1,892 | +€1,892 | |
| Reserves not available under the articles | 1311 | €1,892 | - | -€1,892 | |
| Profit (loss) carried forward | 14 | €94,352 | €89,247 | -€5,105 | -5.4% |
| Amounts payable | 17/49 | €159,132 | €231,965 | +€72,833 | +45.8% |
| Amounts payable within one year | 42/48 | €159,132 | €231,965 | +€72,833 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €8,767 | €8,767 | = | 0.0% |
| Trade debts | 44 | €1,684 | €57,538 | +€55,854 | +3,317% |
| Suppliers | 440/4 | €1,684 | €57,538 | +€55,854 | +3,317% |
| Taxes, remuneration and social security | 45 | €148,682 | €165,660 | +€16,979 | +11.4% |
| Remuneration and social security | 454/9 | €148,682 | €165,660 | +€16,979 | +11.4% |
| Remuneration, social security and pensions | 62 | €1,290,174 | €1,278,565 | -€11,610 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,564 | €3,564 | -€0 | 0.0% |
| Other operating charges | 640/8 | €26,885 | €928 | -€25,957 | -96.5% |
| Non-recurring operating charges | 66A | €372 | - | -€372 | |
| Gross operating margin | 9900 | €1,349,866 | €1,301,515 | -€48,350 | -3.6% |
| Operating profit (loss) | 9901 | €28,871 | €18,459 | -€10,412 | -36.1% |
| Financial income | 75/76B | - | €3,433 | +€3,433 | |
| Recurring financial income | 75 | - | €3,433 | +€3,433 | |
| Financial charges | 65/66B | €1,347 | €9,965 | +€8,618 | +640% |
| Recurring financial charges | 65 | €1,347 | €9,965 | +€8,618 | +640% |
| Profit (loss) for the period before taxes | 9903 | €27,523 | €11,926 | -€15,597 | -56.7% |
| Income taxes | 67/77 | €10,000 | €8,230 | -€1,770 | -17.7% |
| Profit (loss) for the period | 9904 | €17,523 | €3,697 | -€13,826 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,523 | €3,697 | -€13,826 | -78.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.