JASWAL TRADING: 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.
JASWAL TRADING
Largest movements
- Cash -€75,878
down €75,878 (-74.6%), from €101,755 to €25,877
mainly Net result for the year (-€43,058) and Tax, wage and social debts (-€16,434)
- Tangible fixed assets -€13,112
down €13,112 (-35.6%), from €36,806 to €23,694
of which Furniture and vehicles: -€9,442
- Receivables within one year +€9,758
up €9,758 (+101%), from €9,662 to €19,419
- Deferred charges and accrued income +€6,079
up €6,079 (+303%), from €2,003 to €8,082
- Profit (loss) carried forward -€43,058
down €43,058 (-77.3%), from €55,675 to €12,617
- Tax, wage and social debts -€16,434
down €16,434 (-68.2%), from €24,090 to €7,655
of which Remuneration and social security: -€19,196
- Other debts -€14,443
down €14,443 (-30.0%), from €48,068 to €33,626
- Gross operating margin -€38,845
down €38,845 (-56.0%), from €69,392 to €30,546
- Staff costs +€8,872
up €8,872 (+26.3%), from €33,748 to €42,620
- Taxes +€6,281
up €6,281 (+132%), from €4,750 to €11,031
- Other operating charges +€4,397
up €4,397 (+157%), from €2,804 to €7,201
- Financial charges +€3,453
up €3,453 (+1,232%), from €280 to €3,733
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 | €160,707 | €87,552 | -€73,154 | -45.5% |
| Fixed assets | 21/28 | €36,806 | €23,694 | -€13,112 | -35.6% |
| Tangible fixed assets | 22/27 | €36,806 | €23,694 | -€13,112 | -35.6% |
| Land and buildings | 22 | €10,012 | €8,563 | -€1,449 | -14.5% |
| Plant, machinery and equipment | 23 | €6,286 | €4,064 | -€2,221 | -35.3% |
| Furniture and vehicles | 24 | €20,509 | €11,067 | -€9,442 | -46.0% |
| Current assets | 29/58 | €123,901 | €63,858 | -€60,042 | -48.5% |
| Stocks and contracts in progress | 3 | €10,480 | €10,480 | = | 0.0% |
| Stocks | 30/36 | €10,480 | €10,480 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,662 | €19,419 | +€9,758 | +101% |
| Other amounts receivable | 41 | €9,662 | €19,419 | +€9,758 | +101% |
| Cash at bank and in hand | 54/58 | €101,755 | €25,877 | -€75,878 | -74.6% |
| Deferred charges and accrued income | 490/1 | €2,003 | €8,082 | +€6,079 | +303% |
| Total equity and liabilities | 10/49 | €160,707 | €87,552 | -€73,154 | -45.5% |
| Equity | 10/15 | €87,299 | €44,242 | -€43,058 | -49.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €26,625 | €26,625 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,625 | €1,625 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,625 | €1,625 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,675 | €12,617 | -€43,058 | -77.3% |
| Amounts payable | 17/49 | €73,407 | €43,311 | -€30,097 | -41.0% |
| Amounts payable within one year | 42/48 | €73,407 | €43,311 | -€30,097 | -41.0% |
| Trade debts | 44 | €1,249 | €2,030 | +€780 | +62.5% |
| Suppliers | 440/4 | €1,249 | €2,030 | +€780 | +62.5% |
| Taxes, remuneration and social security | 45 | €24,090 | €7,655 | -€16,434 | -68.2% |
| Taxes | 450/3 | €2,014 | €4,775 | +€2,762 | +137% |
| Remuneration and social security | 454/9 | €22,076 | €2,880 | -€19,196 | -87.0% |
| Other amounts payable | 47/48 | €48,068 | €33,626 | -€14,443 | -30.0% |
| Remuneration, social security and pensions | 62 | €33,748 | €42,620 | +€8,872 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,463 | €9,022 | -€1,441 | -13.8% |
| Other operating charges | 640/8 | €2,804 | €7,201 | +€4,397 | +157% |
| Gross operating margin | 9900 | €69,392 | €30,546 | -€38,845 | -56.0% |
| Operating profit (loss) | 9901 | €22,377 | -€28,296 | -€50,673 | |
| Financial income | 75/76B | €3 | €3 | -€0 | -13.5% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -13.5% |
| Financial charges | 65/66B | €280 | €3,733 | +€3,453 | +1,232% |
| Recurring financial charges | 65 | €280 | €3,733 | +€3,453 | +1,232% |
| Profit (loss) for the period before taxes | 9903 | €22,100 | -€32,027 | -€54,127 | |
| Income taxes | 67/77 | €4,750 | €11,031 | +€6,281 | +132% |
| Profit (loss) for the period | 9904 | €17,350 | -€43,058 | -€60,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,350 | -€43,058 | -€60,408 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.