JAZZMOSPHERE: what changed
Two fiscal 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.
JAZZMOSPHERE
Largest movements
- Tangible fixed assets -€243,007
down €243,007 (-84.9%), from €286,394 to €43,387
of which Land and buildings: -€243,649
- Current investments +€99,958
up €99,958 (+104079.2%), from €96 to €100,054
- Receivables within one year +€74,411
up €74,411 (+535.9%), from €13,885 to €88,297
of which Other amounts receivable: +€85,132
- Cash +€51,891
up €51,891 (+313.0%), from €16,578 to €68,470
mainly Investment in fixed assets (net) (+€230,042) and Net result for the year (+€196,918)
- Reserves +€187,886
up €187,886 (+265.5%), from €70,754 to €258,640
of which Tax-exempt reserves: +€187,886
- Revaluation surpluses -€113,101
down €113,101 (-100.0%), from €113,101 to €0
- Debts after one year -€87,771
down €87,771 (-89.2%), from €98,400 to €10,629
- Other debts -€63,166
down €63,166 (-80.8%), from €78,166 to €15,000
- Provisions +€62,629
new in 2025: €62,629
- Gross operating margin +€171,727
up €171,727 (+157.6%), from €108,985 to €280,712
- Depreciation -€19,691
down €19,691 (-60.3%), from €32,656 to €12,965
- Taxes -€17,968
down €17,968 (-98.6%), from €18,219 to €251
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.
Cash bridge derived
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 | €462,577 | €448,993 | -€13,584 | -2.9% |
| Fixed assets | 21/28 | €291,825 | €48,818 | -€243,007 | -83.3% |
| Tangible fixed assets | 22/27 | €286,394 | €43,387 | -€243,007 | -84.9% |
| Land and buildings | 22 | €243,649 | €0 | -€243,649 | -100.0% |
| Plant, machinery and equipment | 23 | €8,660 | €6,184 | -€2,475 | -28.6% |
| Furniture and vehicles | 24 | €28,089 | €33,288 | +€5,199 | +18.5% |
| Other tangible fixed assets | 26 | €5,996 | €3,915 | -€2,081 | -34.7% |
| Financial fixed assets | 28 | €5,431 | €5,431 | = | 0.0% |
| Current assets | 29/58 | €170,752 | €400,175 | +€229,423 | +134.4% |
| Amounts receivable after more than one year | 29 | €139,004 | €142,966 | +€3,962 | +2.8% |
| Other amounts receivable | 291 | €139,004 | €142,966 | +€3,962 | +2.8% |
| Amounts receivable within one year | 40/41 | €13,885 | €88,297 | +€74,411 | +535.9% |
| Trade receivables | 40 | €12,560 | €1,840 | -€10,721 | -85.4% |
| Other amounts receivable | 41 | €1,325 | €86,457 | +€85,132 | +6424.6% |
| Current investments | 50/53 | €96 | €100,054 | +€99,958 | +104079.2% |
| Cash at bank and in hand | 54/58 | €16,578 | €68,470 | +€51,891 | +313.0% |
| Deferred charges and accrued income | 490/1 | €1,189 | €390 | -€799 | -67.2% |
| Total equity and liabilities | 10/49 | €462,577 | €448,993 | -€13,584 | -2.9% |
| Equity | 10/15 | €202,405 | €286,223 | +€83,818 | +41.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €113,101 | €0 | -€113,101 | -100.0% |
| Reserves | 13 | €70,754 | €258,640 | +€187,886 | +265.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €187,886 | +€187,886 | |
| Distributable reserves | 133 | €68,899 | €68,899 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €9,033 | +€9,033 | |
| Provisions and deferred taxes | 16 | - | €62,629 | +€62,629 | |
| Deferred taxes | 168 | - | €62,629 | +€62,629 | |
| Amounts payable | 17/49 | €260,172 | €100,142 | -€160,030 | -61.5% |
| Amounts payable after more than one year | 17 | €98,400 | €10,629 | -€87,771 | -89.2% |
| Financial debts | 170/4 | €98,400 | €10,629 | -€87,771 | -89.2% |
| Amounts payable within one year | 42/48 | €161,526 | €89,267 | -€72,259 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €32,401 | €11,391 | -€21,009 | -64.8% |
| Trade debts | 44 | €11,717 | €48,134 | +€36,417 | +310.8% |
| Suppliers | 440/4 | €11,717 | €48,134 | +€36,417 | +310.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €39,243 | €14,742 | -€24,500 | -62.4% |
| Taxes | 450/3 | €39,243 | €12,542 | -€26,700 | -68.0% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €78,166 | €15,000 | -€63,166 | -80.8% |
| Accrued charges and deferred income | 492/3 | €245 | €245 | = | 0.0% |
| Non-recurring operating income | 76A | €2,100 | €264,452 | +€262,352 | +12492.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,656 | €12,965 | -€19,691 | -60.3% |
| Other operating charges | 640/8 | €4,618 | €4,774 | +€156 | +3.4% |
| Gross operating margin | 9900 | €108,985 | €280,712 | +€171,727 | +157.6% |
| Operating profit (loss) | 9901 | €71,711 | €262,973 | +€191,263 | +266.7% |
| Financial income | 75/76B | €4,350 | €5,507 | +€1,157 | +26.6% |
| Recurring financial income | 75 | €4,350 | €5,507 | +€1,157 | +26.6% |
| Financial charges | 65/66B | €7,886 | €8,683 | +€797 | +10.1% |
| Recurring financial charges | 65 | €7,886 | €8,683 | +€797 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €68,175 | €259,798 | +€191,623 | +281.1% |
| Transfer to deferred taxes | 680 | - | €62,629 | +€62,629 | |
| Income taxes | 67/77 | €18,219 | €251 | -€17,968 | -98.6% |
| Profit (loss) for the period | 9904 | €49,956 | €196,918 | +€146,962 | +294.2% |
| Transfer to tax-exempt reserves | 689 | - | €187,886 | +€187,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,956 | €9,033 | -€40,923 | -81.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.