JEASAN: 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.
JEASAN
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€23,502
up €23,502 (+95.9%), from €24,496 to €47,998
of which Trade receivables: +€18,358
- Cash -€14,765
down €14,765 (-9.5%), from €155,661 to €140,897
mainly Current investments (-€30,000) and Receivables within one year (-€23,502)
- Profit (loss) carried forward +€35,826
up €35,826 (+28.9%), from €124,020 to €159,847
- Tax, wage and social debts +€34,182
up €34,182 (+75.0%), from €45,581 to €79,763
of which Remuneration and social security: +€31,899
- Other debts -€20,562
no longer reported in 2025 (was €20,562)
- Current portion of long-term debt -€4,644
down €4,644 (-58.6%), from €7,927 to €3,282
- Debts after one year -€3,282
no longer reported in 2025 (was €3,282)
- Gross operating margin -€21,028
down €21,028 (-27.4%), from €76,831 to €55,804
- Taxes -€9,062
down €9,062 (-50.4%), from €17,984 to €8,922
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 | €202,627 | €243,067 | +€40,440 | +20.0% |
| Fixed assets | 21/28 | €22,469 | €24,172 | +€1,703 | +7.6% |
| Tangible fixed assets | 22/27 | €22,469 | €24,172 | +€1,703 | +7.6% |
| Plant, machinery and equipment | 23 | - | €11,689 | +€11,689 | |
| Furniture and vehicles | 24 | €22,469 | €12,483 | -€9,986 | -44.4% |
| Current assets | 29/58 | €180,158 | €218,895 | +€38,737 | +21.5% |
| Amounts receivable within one year | 40/41 | €24,496 | €47,998 | +€23,502 | +95.9% |
| Trade receivables | 40 | €22,480 | €40,838 | +€18,358 | +81.7% |
| Other amounts receivable | 41 | €2,016 | €7,160 | +€5,144 | +255% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €155,661 | €140,897 | -€14,765 | -9.5% |
| Total equity and liabilities | 10/49 | €202,627 | €243,067 | +€40,440 | +20.0% |
| Equity | 10/15 | €124,030 | €159,857 | +€35,826 | +28.9% |
| Contributions | 10/11 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,020 | €159,847 | +€35,826 | +28.9% |
| Amounts payable | 17/49 | €78,597 | €83,210 | +€4,613 | +5.9% |
| Amounts payable after more than one year | 17 | €3,282 | - | -€3,282 | |
| Financial debts | 170/4 | €3,282 | - | -€3,282 | |
| Amounts payable within one year | 42/48 | €75,314 | €83,210 | +€7,896 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €7,927 | €3,282 | -€4,644 | -58.6% |
| Trade debts | 44 | €1,245 | €165 | -€1,080 | -86.7% |
| Suppliers | 440/4 | €1,245 | €165 | -€1,080 | -86.7% |
| Taxes, remuneration and social security | 45 | €45,581 | €79,763 | +€34,182 | +75.0% |
| Taxes | 450/3 | €1,401 | €3,684 | +€2,283 | +163% |
| Remuneration and social security | 454/9 | €44,180 | €76,079 | +€31,899 | +72.2% |
| Other amounts payable | 47/48 | €20,562 | - | -€20,562 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,986 | €10,067 | +€81 | +0.8% |
| Other operating charges | 640/8 | €485 | €501 | +€16 | +3.2% |
| Gross operating margin | 9900 | €76,831 | €55,804 | -€21,028 | -27.4% |
| Operating profit (loss) | 9901 | €66,360 | €45,236 | -€21,124 | -31.8% |
| Financial income | 75/76B | €60 | €10 | -€50 | -83.4% |
| Recurring financial income | 75 | €60 | €10 | -€50 | -83.4% |
| Financial charges | 65/66B | €616 | €498 | -€118 | -19.2% |
| Recurring financial charges | 65 | €616 | €498 | -€118 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €65,805 | €44,748 | -€21,056 | -32.0% |
| Income taxes | 67/77 | €17,984 | €8,922 | -€9,062 | -50.4% |
| Profit (loss) for the period | 9904 | €47,821 | €35,826 | -€11,994 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,821 | €35,826 | -€11,994 | -25.1% |
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 17 October 2026 via checked.be.